Why does USALI 12 matter to hotel management fees and soft-brand comparisons?

Treat January 1, 2026 as a reporting-standard adoption date—not proof that every hotel is subject to a new statutory accounting mandate. The 12th Revised Edition adds schedules for Payroll Full-Time Equivalents and Annual Mandatory Brand and Operator Costs, and replaces Utilities with Energy, Water and Waste reporting. AHLA/HFTP announcement.

Recommended owner deliverables:

1. A bridge from the previous chart of accounts to the adopted reporting structure.
2. Restated comparatives where practical, with classification changes distinguished from economic changes.
3. A complete schedule of brand and operator charges for independent-versus-soft-brand analysis.
4. Contract review identifying the edition and definitions used for management fees, performance tests and reporting obligations.

For a RevPAR-to-owner-cash analysis, do not count an expense reclassification as a saving. Ask the operator to reconcile the accounting presentation to cash paid and the contractual fee calculation.