USE OF THIS CHART

This chart of accounts was developed by Computer Ingenuity Associates for CHOICE HOTELS
INTERNATIONAL. The account numbers and descriptions are the exclusive property of CHOICE HOTELS
INTERNATIONAL. Use of these specific account numbers and descriptions, in the order specified here in,
is strictly prohibited, without the written permission of CHOICE HOTELS INTERNATIONAL.

This Chart of Accounts is being presented to you as a visualization of how your accounting should be
organized. It is for informational purposes only, and does not imply permission for you to use this as the
setup of your accounting system without written permission from CHOICE HOTELS INTERNATIONAL.

This chart of accounts is based on the USALI 11th Edition, but has been customize as a recommended
chart for use by operators of CHOICE HOTELS INTERNATIONAL franchised hotels. This chart can be used
by purchasing the Intuit Quickbooks Online version set up for Choice Hotel operators.

If you wish to reuse this chart of accounts in a different Accounting System, please contact your Choice
Area Director for specific instructions on requesting permission for use.

ABOUT COMPARABILITY AND COMPLIANCE

There are two main components to being compliant with hotel industry standard accounting, and
thereby be able to truly compare your operating costs and profitability. The first of those components is
having the proper account numbers, providing the proper foundation to be able to have a report that is
line with what lenders, investors, and underwriters are used to seeing.

As review the account structure below, you should pay special attention to two things:

1. The first two digits of your account number should reflect a Department Code. This allows you
to easily sub-total accounts by department, a critical need to be comparable.

2. You will see that some accounts, like Cleaning Supplies, appear more than once in the chart.
Again, this is related to the need to have Departmental Subtotals. Many items that you
purchase have to be broken out into an appropriate department, in order to allow having the
most accurate comparison to industry averages and benchmarks.

Account Account Name Type Detail Type

Number

0010190 Hotel Receivable Other Current Other Current Assets

Assets
0010450 Cash/Check Other Current Other Current Assets
Assets

0010455 EFT Other Current Other Current Assets

Assets

0010880 City Ledger Other Current Other Current Assets

Assets

0010890 Guest Ledger Other Current Other Current Assets

Assets

0011500 Credit Card Clearing Other Current Other Current Assets

Assets

0013000 Prepaids Other Current Other Current Assets

Assets

0013600 Inventory Other Current Other Current Assets

Assets

0016400 Deposits Other Current Other Current Assets

Assets

0021000 Accounts Payable Other Current Other Current Liabilities

Liabilities

0021125 Accrued Vacation Other Current Other Current Liabilities

Liabilities

0021150 Accrued Expense Other Current Other Current Liabilities

Liabilities

0021200 Exchange - Gift Certificate Other Current Other Current Liabilities

Liabilities

0021430 State Occupancy Tax Other Current Other Current Liabilities

Liabilities

0021450 Local Occ. Tax 1 Other Current Other Current Liabilities

Liabilities

0021460 Local Occ. Tax 2 Other Current Other Current Liabilities

Liabilities

0021465 Local Sales Tax Other Current Other Current Liabilities

 Liabilities

0021470 State Sales Tax Other Current Other Current Liabilities

Liabilities

0021505 State Liquor Tax Other Current Other Current Liabilities

Liabilities

0022025 Advanced Deposit Ledger Other Current Other Current Liabilities

Liabilities

0022050 Wage Payable Other Current Other Current Liabilities

Liabilities

0022100 Payroll Tax & Emp. Benefits Other Current Other Current Liabilities
Liabilities

0088888 Statistical Clearing Other Income Other Miscellaneous

Income

0099999 Statistical Other Income Other Miscellaneous

Income

1030010 Retail/BAR Income Service/Fee Income

1030020 Discount Income Service/Fee Income

1030030 Negotiated-Local/National Income Service/Fee Income

1030040 Qualified Income Service/Fee Income

1030050 Wholesale Income Service/Fee Income

1030100 Corporate Group Income Service/Fee Income

1030110 Convention/Association Group Income Service/Fee Income

1030120 Government Group Income Service/Fee Income

1030130 Tour/Wholesalers Income Service/Fee Income

1030140 SMERF Income Service/Fee Income

1030150 Group Other Income Service/Fee Income

1030160 Crew/Contract Income Service/Fee Income

1030300 No Show/Other Rooms Revenue Income Service/Fee Income

1030900 Less Rooms Allowances Income Service/Fee Income

1051090 Rooms-Management Payroll Expenses Other Miscellaneous

Service Cost

1052040 Comp F&B Payroll Expenses Other Miscellaneous

Service Cost

1052070 Front Office Payroll Expenses Other Miscellaneous

Service Cost

1052110 Guest Services Payroll Expenses Other Miscellaneous

Service Cost

1052120 Housekeeping Payroll Expenses Other Miscellaneous

Service Cost

1052170 Laundry Payroll Expenses Other Miscellaneous

Service Cost

1052210 Reservations Payroll Expenses Other Miscellaneous

Service Cost

1052270 Transportation Payroll Expenses Other Miscellaneous

Service Cost

1053100 Rooms-Service Charge Distribution Expenses Other Miscellaneous

Service Cost

1053200 Rooms-Contract Labor Expenses Other Miscellaneous

Service Cost

1053300 Rooms-Bonuses and Incentives Expenses Other Miscellaneous

Service Cost

1069099 Rooms-Payroll Taxes Expenses Other Miscellaneous

Service Cost

1069199 Rooms-Supplemental Pay Expenses Other Miscellaneous

Service Cost

1069499 Rooms-Employee Benefits Expenses Other Miscellaneous

Service Cost
1070110 Rooms-Cleaning Supplies Expenses Other Miscellaneous
Service Cost

1070120 Rooms-Cluster Services Expenses Other Miscellaneous

Service Cost

1070140 Rooms-Commissions-Travel Agent Expenses Other Miscellaneous

Service Cost

1070150 Rooms-Commissions & Fees-Group Expenses Other Miscellaneous

Service Cost

1070160 Rooms-Complimentary F&B Expenses Other Miscellaneous

(Bkft/Reception) Service Cost

1070170 Rooms-Comp In-Room Entertainment Expenses Other Miscellaneous

(Cable, Music) Service Cost

1070180 Rooms-Comp Services & Gifts (Newspaper, Expenses Other Miscellaneous

VIP) Service Cost

1070210 Rooms-Contract Services (Outside Expenses Other Miscellaneous

Contractors) Service Cost

1070220 Rooms-Corp. Office Reimbursable Expenses Other Miscellaneous

Service Cost

1070260 Rooms-Decorations (Holiday/Special Expenses Other Miscellaneous

Events/Lobby Flowers) Service Cost

1070300 Rooms-Dues and Subscriptions Expenses Other Miscellaneous

Service Cost

1070340 Rooms-Entertainment-In-House of Guest, Expenses Other Miscellaneous

Client, Vendor Service Cost

1070370 Rooms-Equipment Rental Expenses Other Miscellaneous

Service Cost

1070480 Rooms-Guest Relocation/Walked Expenses Other Miscellaneous

Service Cost

1070490 Rooms-Guest Supplies-Consumables Expenses Other Miscellaneous

Service Cost

1070500 Rooms-Guest Transportation Expenses Other Miscellaneous

 Service Cost

1070550 Rooms-Linen Expenses Other Miscellaneous

Service Cost

1070620 Rooms-Laundry and Dry Cleaning Expenses Other Miscellaneous

Service Cost

1070660 Rooms-Licenses and Permits Expenses Other Miscellaneous

Service Cost

1070760 Rooms-Miscellaneous Expenses Other Miscellaneous

Service Cost

1070800 Rooms-Operating Supplies (Non- Expenses Other Miscellaneous

consumables) Service Cost

1070910 Rooms-Postage & Overnight Delivery Expenses Other Miscellaneous

Service Cost

1070920 Rooms-Printing, Stationery, Directory Expenses Other Miscellaneous

Service Cost

1070970 Rooms-Reservations System Expenses Other Miscellaneous

Service Cost

1070980 Rooms-Royalty Fees Expenses Other Miscellaneous

Service Cost

1071060 Rooms-Training (Other than payroll) Expenses Other Miscellaneous

Service Cost

1071080 Rooms-Travel-Meals & Ent. Expenses Other Miscellaneous

Service Cost

1071090 Rooms-Travel-Other Expenses Other Miscellaneous

Service Cost

1071100 Rooms-Uniform Costs Expenses Other Miscellaneous

Service Cost

1071110 Rooms-Uniform Laundry/Cleaning Expenses Other Miscellaneous

Service Cost

2030900 F&B-Allowances Food or Beverage Income Service/Fee Income

2030901 F&B-Allowances Other Income Service/Fee Income

2032001 F&B-Restaurant Breakfast Income Service/Fee Income

2032002 F&B-Restaurant Lunch Income Service/Fee Income

2032003 F&B-Restaurant Dinner Income Service/Fee Income

2032006 F&B-Bar Lunch Income Service/Fee Income

2032007 F&B-Bar Dinner Income Service/Fee Income

2032015 F&B-In-Room Dining Breakfast Income Service/Fee Income

2032016 F&B-In-Room Dining Lunch Income Service/Fee Income

2032017 F&B-In-Room Dining Dinner Income Service/Fee Income

2032018 F&B-In-Room Dining Overnight Income Service/Fee Income

2032021 F&B-Banquets Breakfast Income Service/Fee Income

2032022 F&B-Banquets Lunch Income Service/Fee Income

2032023 F&B-Banquets Dinner Income Service/Fee Income

2032024 F&B-Banquets Coffee Break Income Service/Fee Income

2032025 F&B-Banquets Reception Income Service/Fee Income

2032045 F&B-Mini Bar Food Income Service/Fee Income

2032050 F&B-Other Food Income Service/Fee Income

2032061 F&B-Restaurant Liquor Income Service/Fee Income

2032062 F&B-Restaurant Wine Income Service/Fee Income

2032063 F&B-Restaurant Beer Income Service/Fee Income

2032066 F&B-Bar Liquor Income Service/Fee Income

2032067 F&B-Bar Wine Income Service/Fee Income

2032068 F&B-Bar Beer Income Service/Fee Income

2032075 F&B-In-Room Dining Liquor Income Service/Fee Income

2032076 F&B-In-Room Dining Wine Income Service/Fee Income

2032077 F&B-In-Room Dining Beer Income Service/Fee Income

2032090 F&B-Banquets Liquor Income Service/Fee Income

2032091 F&B-Banquets Wine Income Service/Fee Income

2032092 F&B-Banquets Beer Income Service/Fee Income

2032100 F&B-Mini Bar Beverage Income Service/Fee Income

2032110 F&B-Other Beverage Income Service/Fee Income

2032145 F&B-Banquets Audiovisual Income Service/Fee Income

2032155 F&B-Banquets Room Rental Income Service/Fee Income

2032180 F&B-Food Other Revenue Income Service/Fee Income

2032181 F&B-Beverage Other Revenue Income Service/Fee Income

2032185 F&B-Banquets Other Rev Income Service/Fee Income

2040010 F&B-Cost of Audiovisual Expenses Other Miscellaneous

Service Cost

2040020 F&B-Cost of Beverage Sales Expenses Other Miscellaneous

Service Cost

2040040 F&B-Cost of Food Sales Expenses Other Miscellaneous

Service Cost

2040080 F&B-Cost of Miscellaneous Expenses Other Miscellaneous

Service Cost

2051040 F&B-Management-Kitchen Expenses Other Miscellaneous

Service Cost

2051110 F&B-Management-Service Expenses Other Miscellaneous

Service Cost

2052030 F&B-Banquet/Catering Payroll Expenses Other Miscellaneous

Service Cost

2052150 F&B-Kitchen Payroll Expenses Other Miscellaneous

Service Cost
2052280 F&B-Restaurant Payroll Expenses Other Miscellaneous
Service Cost

2053100 F&B-Service Charge Distribution Expenses Other Miscellaneous

Service Cost

2053200 F&B-Contract Labor Expenses Other Miscellaneous

Service Cost

2053300 F&B-Bonuses and Incentives Expenses Other Miscellaneous

Service Cost

2069099 F&B-Payroll Taxes Expenses Other Miscellaneous

Service Cost

2069199 F&B-Supplemental Pay Expenses Other Miscellaneous

Service Cost

2069499 F&B-Employee Benefits Expenses Other Miscellaneous

Service Cost

2070060 F&B-Banquet Expenses Expenses Other Miscellaneous

Service Cost

2070100 F&B-China Expenses Other Miscellaneous

Service Cost

2070110 F&B-Cleaning Supplies Expenses Other Miscellaneous

Service Cost

2070120 F&B-Cluster Services Expenses Other Miscellaneous

Service Cost

2070140 F&B-Commissions Expenses Other Miscellaneous

Service Cost

2070180 F&B-Comp Services & Gifts Expenses Other Miscellaneous

Service Cost

2070210 F&B-Contract Services Expenses Other Miscellaneous

Service Cost

2070220 F&B-Corp. Office Reimbursable Expenses Other Miscellaneous

Service Cost

2070260 F&B-Decorations Expenses Other Miscellaneous

 Service Cost

2070280 F&B-Dishwashing Supplies Expenses Other Miscellaneous

Service Cost

2070300 F&B-Dues and Subscriptions Expenses Other Miscellaneous

Service Cost

2070340 F&B-Entertainment-In-House of Guest, Expenses Other Miscellaneous

Client, Vendor Service Cost

2070370 F&B-Equipment Rental Expenses Other Miscellaneous

Service Cost

2070390 F&B-Flatware Expenses Other Miscellaneous

Service Cost

2070460 F&B-Glassware Expenses Other Miscellaneous

Service Cost

2070560 F&B-Ice Expenses Other Miscellaneous

Service Cost

2070600 F&B-Kitchen Fuel Expenses Other Miscellaneous

Service Cost

2070610 F&B-Kitchen Smallwares Expenses Other Miscellaneous

Service Cost

2070620 F&B-Laundry and Dry Cleaning Expenses Other Miscellaneous

Service Cost

2070660 F&B-Licenses and Permits Expenses Other Miscellaneous

Service Cost

2070690 F&B-Linen Expenses Other Miscellaneous

Service Cost

2070720 F&B-Management Fees Expenses Other Miscellaneous

Service Cost

2070750 F&B-Menus and Beverage Lists Expenses Other Miscellaneous

Service Cost

2070760 F&B-Miscellaneous Expenses Other Miscellaneous

Service Cost
2070770 F&B-Music and Entertainment Expenses Other Miscellaneous
Service Cost

2070800 F&B-Operating Supplies Expenses Other Miscellaneous

Service Cost

2070860 F&B-Paper and Plastics Expenses Other Miscellaneous

Service Cost

2070920 F&B-Printing and Stationery Expenses Other Miscellaneous

Service Cost

2070970 F&B-Reservations Expenses Other Miscellaneous

Service Cost

2070980 F&B-Royalty Fees Expenses Other Miscellaneous

Service Cost

2071060 F&B-Training (Other than payroll) Expenses Other Miscellaneous

Service Cost

2071080 F&B-Travel-Meals & Ent. Expenses Other Miscellaneous

Service Cost

2071090 F&B-Travel-Other Expenses Other Miscellaneous

Service Cost

2071100 F&B-Uniform Costs Expenses Other Miscellaneous

Service Cost

2071110 F&B-Uniform Laundry/Cleaning Expenses Other Miscellaneous

Service Cost

2071120 F&B-Utensils Expenses Other Miscellaneous

Service Cost

5838010 Minor Op-Vending Income Service/Fee Income

5838020 Minor Op-Retail Kiosk/Marketplace Income Service/Fee Income

5838030 Minor Op-Video Games Income Service/Fee Income

5838040 Minor Op-In-Room Movies Income Service/Fee Income

5838045 Minor Op-Guest Laundry/Dry Clean (3rd Income Service/Fee Income

Party)
5838050 Minor Op-Guest Comm. (Internet, phone, Income Service/Fee Income
fax)

5838100 Minor Op-Occasional F&B Revenue Income Service/Fee Income

5838110 Minor Op-Occasional Mtg Rm Rent Income Service/Fee Income

5935910 Net Attrition Fees from Groups Income Service/Fee Income

5935920 Net Cancellation Fees Income Service/Fee Income

5935930 Net Cash Discounts Earned Income Service/Fee Income

5935940 Net Commissions-Misc Inc Income Service/Fee Income

5935950 Net Guest Foreign Currency Trans Gains Income Service/Fee Income
(Losses)

5935960 Net Guest Laundry and Dry Cleaning Income Service/Fee Income

5935970 Net Interest Income-Misc Inc Income Service/Fee Income

5935990 Net Other Breakage Income Service/Fee Income

5936000 Net Package Breakage Income Service/Fee Income

5936010 Net Proceeds from Business Interruption Income Service/Fee Income

Insurance

5936030 Net Space Rent &Concessions Income Service/Fee Income

5936040 Net Other (Safes, etc)-Misc Inc Income Service/Fee Income

7051010 A&G-Management Payroll Expenses Other Miscellaneous

Service Cost

7052010 A&G-Accounting Payroll Expenses Other Miscellaneous

Service Cost

7052080 A&G-General Support Payroll Expenses Other Miscellaneous

Service Cost

7052130 A&G-HR Payroll Expenses Other Miscellaneous

Service Cost

7052190 A&G-Purchasing/Receiving Payroll Expenses Other Miscellaneous

Service Cost
7052220 A&G-Security Payroll Expenses Other Miscellaneous
Service Cost

7053100 A&G-Service Charge Distribution Expenses Other Miscellaneous

Service Cost

7053200 A&G-Contract Labor Expenses Other Miscellaneous

Service Cost

7053300 A&G-Bonuses and Incentives Expenses Other Miscellaneous

Service Cost

7069099 A&G-Payroll Taxes Expenses Other Miscellaneous

Service Cost

7069199 A&G-Supplemental Pay Expenses Other Miscellaneous

Service Cost

7069499 A&G-Employee Benefits Expenses Other Miscellaneous

Service Cost

7070040 A&G-Audit Charges Expenses Other Miscellaneous

Service Cost

7070050 A&G-Bank Charges Expenses Other Miscellaneous

Service Cost

7070080 A&G-Cash Overages and Shortages Expenses Other Miscellaneous

Service Cost

7070090 A&G-Centralized Accounting Charges Expenses Other Miscellaneous

Service Cost

7070120 A&G-Cluster Services Expenses Other Miscellaneous

Service Cost

7070180 A&G-Comp Services & Gifts Expenses Other Miscellaneous

Service Cost

7070210 A&G-Contract Services Expenses Other Miscellaneous

Service Cost

7070220 A&G-Corp. Office Reimbursables Expenses Other Miscellaneous

Service Cost

7070240 A&G-Credit and Collection Expenses Other Miscellaneous

 Service Cost

7070250 A&G-Credit Card Commissions Expenses Other Miscellaneous

Service Cost

7070260 A&G-Decorations (Holiday/Special Events) Expenses Other Miscellaneous

Service Cost

7070290 A&G-Donations Expenses Other Miscellaneous

Service Cost

7070300 A&G-Dues and Subscriptions Expenses Other Miscellaneous

Service Cost

7070340 A&G-Entertainment-In-House of Guest, Expenses Other Miscellaneous

Client, Vendor Service Cost

7070370 A&G-Equipment Rental Expenses Other Miscellaneous

Service Cost

7070530 A&G-Human Resources Expenses Other Miscellaneous

Service Cost

7070650 A&G-Legal Services Expenses Other Miscellaneous

Service Cost

7070660 A&G-Licenses and Permits Expenses Other Miscellaneous

Service Cost

7070700 A&G-Loss and Damage Expenses Other Miscellaneous

Service Cost

7070760 A&G-Miscellaneous Expenses Other Miscellaneous

Service Cost

7070800 A&G-Operating/Office Supplies Expenses Other Miscellaneous

Service Cost

7070880 A&G-Payroll Processing Expenses Other Miscellaneous

Service Cost

7070910 A&G-Postage & Overnight Delivery Expenses Other Miscellaneous

Service Cost

7070930 A&G-Professional Fees Expenses Other Miscellaneous

Service Cost
7070950 A&G-Provision for Doubtful Accounts/Bad Expenses Other Miscellaneous
Debt Service Cost

7070990 A&G-Security-Contracted Expenses Other Miscellaneous

Service Cost

7071000 A&G-Settlement Costs Expenses Other Miscellaneous

Service Cost

7071010 A&G-Staff Transportation Expenses Other Miscellaneous

Service Cost

7071060 A&G-Training (Other than payroll) Expenses Other Miscellaneous

Service Cost

7071080 A&G-Travel-Meals & Ent. Expenses Other Miscellaneous

Service Cost

7071090 A&G-Travel-Other Expenses Other Miscellaneous

Service Cost

7071100 A&G-Uniform Costs Expenses Other Miscellaneous

Service Cost

7071110 A&G-Uniform Laundry/Cleaning Expenses Other Miscellaneous

Service Cost

7140090 IT-Cost of Cell Phones Expenses Other Miscellaneous

Service Cost

7140100 IT-Cost of Internet Services Expenses Other Miscellaneous

Service Cost

7140110 IT-Cost of Local Calls Expenses Other Miscellaneous

Service Cost

7140120 IT-Cost of Long Distance Calls Expenses Other Miscellaneous

Service Cost

7140130 IT-Cost of Services-Other Expenses Other Miscellaneous

Service Cost

7151030 IT-Management-Payroll Expenses Other Miscellaneous

Service Cost

7152140 IT-Information Technology Payroll Expenses Other Miscellaneous

 Service Cost

7152250 IT-Telecommunications Payroll Expenses Other Miscellaneous

Service Cost

7153100 IT-Service Charge Distribution Expenses Other Miscellaneous

Service Cost

7153200 IT-Contract Labor Expenses Other Miscellaneous

Service Cost

7153300 IT-Bonuses and Incentives Expenses Other Miscellaneous

Service Cost

7169099 IT-Payroll Taxes Expenses Other Miscellaneous

Service Cost

7169199 IT-Supplemental Pay Expenses Other Miscellaneous

Service Cost

7169499 IT-Employee Benefits Expenses Other Miscellaneous

Service Cost

7170220 IT-Corp. Office Reimbursable Expenses Other Miscellaneous

Service Cost

7170370 IT-Equipment Rental Expenses Other Miscellaneous

Service Cost

7170760 IT-Miscellaneous Expenses Other Miscellaneous

Service Cost

7170800 IT-Operating Supplies Expenses Other Miscellaneous

Service Cost

7170810 IT-Other Equipment Expenses Other Miscellaneous

Service Cost

7171030 IT-System Storage and Optimization Expenses Other Miscellaneous

Service Cost

7171200 IT-Systems-A&G Expenses Other Miscellaneous

Service Cost

7171210 IT-Systems-Centralized Info System Expenses Other Miscellaneous

Service Cost
7171220 IT-Systems-Energy Management Expenses Other Miscellaneous
Service Cost

7171230 IT-Systems-Food and Beverage Expenses Other Miscellaneous

Service Cost

7171250 IT-Systems-Hardware Expenses Other Miscellaneous

Service Cost

7171280 IT-Systems-Security Expenses Other Miscellaneous

Service Cost

7171290 IT-Systems Expenses Other Miscellaneous

Service Cost

7171300 IT-Systems-Other Expenses Other Miscellaneous

Service Cost

7171320 IT-Systems-Property Operation and Expenses Other Miscellaneous

Maintenance Service Cost

7171330 IT-Systems-Rooms Expenses Other Miscellaneous

Service Cost

7171340 IT-Systems-Sales and Marketing Expenses Other Miscellaneous

Service Cost

7171350 IT-Systems-Telecommunications Expenses Other Miscellaneous

Service Cost

7251100 S&M-Management Payroll Expenses Other Miscellaneous

Service Cost

7252101 S&M-Non-Management Payroll Expenses Other Miscellaneous

Service Cost

7253100 S&M-Service Charge Distribution Expenses Other Miscellaneous

Service Cost

7253200 S&M-Contract Labor Expenses Other Miscellaneous

Service Cost

7253300 S&M-Bonuses and Incentives Expenses Other Miscellaneous

Service Cost

7269099 S&M-Payroll Taxes Expenses Other Miscellaneous

 Service Cost

7269199 S&M-Supplemental Pay Expenses Other Miscellaneous

Service Cost

7269499 S&M-Employee Benefits Expenses Other Miscellaneous

Service Cost

7270010 S&M-Agency Fees Expenses Other Miscellaneous

Service Cost

7270120 S&M-Cluster Services Expenses Other Miscellaneous

Service Cost

7270130 S&M-Collateral Material Expenses Other Miscellaneous

Service Cost

7270180 S&M-Comp Services & Gifts Expenses Other Miscellaneous

Service Cost

7270210 S&M-Contract Services Expenses Other Miscellaneous

Service Cost

7270220 S&M-Corp. Office Reimbursable Expenses Other Miscellaneous

Service Cost

7270270 S&M-Direct Mail Expenses Other Miscellaneous

Service Cost

7270300 S&M-Dues and Subscriptions Expenses Other Miscellaneous

Service Cost

7270340 S&M-Entertainment-In-House of Guest, Expenses Other Miscellaneous

Client, Vendor Service Cost

7270370 S&M-Equipment Rental Expenses Other Miscellaneous

Service Cost

7270380 S&M-Familiarization Trips Expenses Other Miscellaneous

Service Cost

7270410 S&M-Franchise Fees-Royalties Expenses Other Miscellaneous

Service Cost

7270420 S&M-Franchise & Affiliation Marketing Expenses Other Miscellaneous

Service Cost
7270570 S&M-In-House Graphics Expenses Other Miscellaneous
Service Cost

7270710 S&M-Loyalty Programs Expenses Other Miscellaneous

Service Cost

7270740 S&M-Media Expenses Other Miscellaneous

Service Cost

7270760 S&M-Miscellaneous Expenses Other Miscellaneous

Service Cost

7270800 S&M-Operating Supplies Expenses Other Miscellaneous

Service Cost

7270820 S&M-Outside Sales Representation Expenses Other Miscellaneous

Service Cost

7270830 S&M-Outside Services Market Research Expenses Other Miscellaneous

Service Cost

7270840 S&M-Outside Signage Expenses Other Miscellaneous

Service Cost

7270890 S&M-Photography Expenses Other Miscellaneous

Service Cost

7270910 S&M-Postage & Overnight Delivery Expenses Other Miscellaneous

Service Cost

7270940 S&M-Promotion Expenses Other Miscellaneous

Service Cost

7271050 S&M-Trade Shows Expenses Other Miscellaneous

Service Cost

7271060 S&M-Training (Other than payroll) Expenses Other Miscellaneous

Service Cost

7271080 S&M-Travel-Meals & Ent. Expenses Other Miscellaneous

Service Cost

7271090 S&M-Travel-Other Expenses Other Miscellaneous

Service Cost

7271110 S&M-Uniform Laundry/Cleaning Expenses Other Miscellaneous

 Service Cost

7271170 S&M-Website Expenses Other Miscellaneous

Service Cost

7351070 POM-Management Payroll Expenses Other Miscellaneous

Service Cost

7352071 POM-Non-Management Payroll Expenses Other Miscellaneous

Service Cost

7353100 POM-Service Charge Distribution Expenses Other Miscellaneous

Service Cost

7353200 POM-Contract Labor Expenses Other Miscellaneous

Service Cost

7353300 POM-Bonuses and Incentives Expenses Other Miscellaneous

Service Cost

7369099 POM-Payroll Taxes Expenses Other Miscellaneous

Service Cost

7369199 POM-Supplemental Pay Expenses Other Miscellaneous

Service Cost

7369499 POM-Employee Benefits Expenses Other Miscellaneous

Service Cost

7370070 POM-Building Expenses Other Miscellaneous

Service Cost

7370120 POM-Cluster Services Expenses Other Miscellaneous

Service Cost

7370210 POM-Contract Services (Outside Expenses Other Miscellaneous

Contractors) Service Cost

7370220 POM-Corp. Office Reimbursable Expenses Other Miscellaneous

Service Cost

7370310 POM-Electrical/Mechanical Equipment Expenses Other Miscellaneous

Service Cost

7370320 POM-Elevators and Escalators Expenses Other Miscellaneous

Service Cost
7370330 POM-Engineering Supplies Expenses Other Miscellaneous
Service Cost

7370340 POM-Entertainment-In-House of Guest, Expenses Other Miscellaneous

Client, Vendor Service Cost

7370370 POM-Equipment Rental Expenses Other Miscellaneous

Service Cost

7370400 POM-Floor Covering Expenses Other Miscellaneous

Service Cost

7370430 POM-Furniture and Equipment Expenses Other Miscellaneous

Service Cost

7370470 POM-Grounds Maintenance and Expenses Other Miscellaneous

Landscaping Service Cost

7370520 POM-Heating, Ventilation, and Air Expenses Other Miscellaneous

Conditioning Service Cost

7370590 POM-Kitchen Equipment Expenses Other Miscellaneous

Service Cost

7370630 POM-Laundry Equipment Expenses Other Miscellaneous

Service Cost

7370660 POM-Licenses and Permits Expenses Other Miscellaneous

Service Cost

7370670 POM-Life/Safety Expenses Other Miscellaneous

Service Cost

7370680 POM-Light Bulbs Expenses Other Miscellaneous

Service Cost

7370760 POM-Miscellaneous Expenses Other Miscellaneous

Service Cost

7370800 POM-Operating Supplies Expenses Other Miscellaneous

Service Cost

7370850 POM-Painting and Wallcovering Expenses Other Miscellaneous

Service Cost

7370900 POM-Plumbing Expenses Other Miscellaneous

 Service Cost

7371005 POM-Signage Repairs & Maint Expenses Other Miscellaneous

Service Cost

7371020 POM-Swimming Pool Expenses Other Miscellaneous

Service Cost

7371060 POM-Training (Other than payroll) Expenses Other Miscellaneous

Service Cost

7371080 POM-Travel-Meals & Ent. Expenses Other Miscellaneous

Service Cost

7371090 POM-Travel-Other Expenses Other Miscellaneous

Service Cost

7371100 POM-Uniform Costs Expenses Other Miscellaneous

Service Cost

7371110 POM-Uniform Laundry/Cleaning Expenses Other Miscellaneous

Service Cost

7371130 POM-Vehicle Repair Expenses Other Miscellaneous

Service Cost

7371150 POM-Waste Removal/Trash Expenses Other Miscellaneous

Service Cost

7471400 Electricity Expenses Other Miscellaneous

Service Cost

7471410 Gas Expenses Other Miscellaneous

Service Cost

7471420 Oil Expenses Other Miscellaneous

Service Cost

7471430 Water/Sewer Expenses Other Miscellaneous

Service Cost

7471440 Steam Expenses Other Miscellaneous

Service Cost

7471450 Chilled Water Expenses Other Miscellaneous

Service Cost
7471460 Other Fuels Expenses Other Miscellaneous
Service Cost

7471470 Utilities-Contract Services Expenses Other Miscellaneous

Service Cost

7775610 Base Management Fee Expenses Other Miscellaneous

Service Cost

7775630 Incentive Fees Expenses Other Miscellaneous

Service Cost

7875660 Cost Recovery Income Expenses Other Miscellaneous

Service Cost

7875670 Interest Income-Non-Operating Expenses Other Miscellaneous

Service Cost

7875680 Other Income-Non-Operating Expenses Other Miscellaneous

Service Cost

7875720 Rent-Land and Buildings Expenses Other Miscellaneous

Service Cost

7875730 Rent-Other Property and Equipment Expenses Other Miscellaneous

Service Cost

7875770 Business and Occupation Taxes Expenses Other Miscellaneous

Service Cost

7875780 Other Taxes and Assessments Expenses Other Miscellaneous

Service Cost

7875790 Personal Property Taxes Expenses Other Miscellaneous

Service Cost

7875800 Real Estate Taxes Expenses Other Miscellaneous

Service Cost

7875840 Insurance-Building and Contents Expenses Other Miscellaneous

Service Cost

7875850 Insurance-Liability Expenses Other Miscellaneous

Service Cost

7875860 Insurance-Deductible Expenses Other Miscellaneous

 Service Cost

7875900 Cost Recovery Expense Expenses Other Miscellaneous

Service Cost

7875910 Gain/Loss on Fixed Assets Expenses Other Miscellaneous

Service Cost

7875920 Owner Expenses-Non-Operating Expenses Other Miscellaneous

Service Cost

7875930 Unrealized Foreign Exchange Gains or Expenses Other Miscellaneous

Losses Service Cost

7980010 Depreciation Expenses Other Miscellaneous

Service Cost

7980020 Amortization Expenses Other Miscellaneous

Service Cost

7980030 Mortgage Interest Expenses Other Miscellaneous

Service Cost

7980040 Note Interest Expenses Other Miscellaneous

Service Cost