CoStar defines RevPAR using room revenue divided by available room nights, while GOPPAR divides gross operating profit by available room nights. Neither label, by itself, is a statement of distributable owner cash. (costar.com)
Our proposed monthly owner report should contain this reconciliation:
- Room revenue and other operating revenue.
- Departmental costs and undistributed operating expenses.
- Management, affiliation and central charges not already included.
- Property-level obligations, with an explicit definition of the resulting operating-income measure.
- Debt service, capital spending, reserve funding and working-capital movements.
- Cash potentially available for distribution, before owner-level taxes and other unmodelled obligations.
Control: Map every charge once. Show reserve contributions and reserve-funded expenditure separately so the same cash requirement is not counted twice.
The USALI 12th Revised Edition’s adoption date was January 1, 2026. Ask the accountant whether 2025 and 2026 accounts have been mapped consistently before attributing a reported margin change entirely to operations. (ahla.com)