For hotels and accommodation providers the “Cost of Acquisition” refers to the fees and commissions associated with acquiring (receiving) a booking.

If you’re looking for official industry accounting terms, please refer to the Uniform System of Accounts for the Lodging Industry (USALI) at the HFTP Website here:

https://www.hftp.org/hospitality_resources/usali_guide/

Note: there is a cost to purchase this guide. Your company may already have access, check with your Finance Department.

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