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.
