Setting the standard for a new era of hotel management
By Jo Fuller, Percipient
Back in 2021, I wrote about the relevance of (Uniform System of Accounts for the Lodging Industry) in a hospitality world rapidly embracing post-pandemic digitalisation. Fast forward to today, and we’re now navigating the launch of the 12th Edition of USALI. This significant update reflects the changing priorities, pressures, and possibilities for hotels across the globe.
USALI continues to play a critical role in helping hospitality organisations align financial reporting with industry standards. While adoption can be resource-intensive, often adding to already overstretched finance teams, Percipient has taken steps to simplify this journey by embedding the most widely used elements of USALI directly into our Sage Intacct implementations.
What’s New in the 12th Edition?
The 12th Edition brings important changes that reflect emerging trends in hospitality operations, particularly in areas such as loyalty programs, sustainability, and all-inclusive business models. Here’s a breakdown of the key updates:
Loyalty Programs:
With loyalty schemes becoming more sophisticated—and more expensive—it’s now essential to understand their true financial impact. The 12th Edition introduces dedicated lines for tracking costs related to loyalty rewards and executive lounges, helping operators calculate value, assess ROI, and make informed strategic decisions.
Sustainability:
In a first-of-its-kind move, USALI 12 introduces a comprehensive schedule covering energy, water, waste, and contracted services. By consolidating these costs into a unified view, operators gain actionable insights to drive sustainability agendas, set meaningful KPIs, and deliver on environmental goals. It’s a game-changer for ESG reporting in hospitality.
All-Inclusive Models:
With all-inclusive offerings on the rise, traditional accounting frameworks have struggled to reflect the nuances of these revenue models. USALI 12 bridges that gap, allowing all-inclusive resorts to accurately report performance in line with evolving industry norms.
Why This Matters
These updates are more than just operational tweaks—they’re an opportunity for finance leaders to drive strategic value across the organisation.
Whether it’s identifying hidden costs in loyalty schemes or developing credible sustainability reporting, the 12th Edition equips CFOs with the structure and insights needed to lead with confidence.
At Percipient, we’re already embedding these enhancements into our Sage Intacct projects, giving customers a head start on aligning with best practice and regulatory expectations.
A Step Forward for Hospitality Finance
USALI 12 doesn’t just modernise reporting—it elevates the finance function. It transforms the chart of accounts into a strategic tool, enabling better planning, performance tracking, and innovation across hotel operations.
For us, incorporating USALI into Sage Intacct is more than a compliance step—it’s part of our commitment to building finance systems that deliver clarity, consistency, and control for the long term.
As hospitality continues to evolve, we’re proud to help our customers stay ahead of the curve, fully aligned with industry standards and equipped to thrive in a new era of growth.
Ready to Align with USALI 12?
At Percipient, we help hospitality businesses modernise their finance functions with Sage Intacct—fully aligned with the 12th Edition of USALI. Whether you’re reviewing your chart of accounts or planning a full digital transformation, we’ll guide you every step of the way.
Book your free hospitality finance healthcheck or call our team on 01606 871332 and discover how we can help you to lead with clarity and report with confidence.