-Salaries and Wages – Non-Management: Cash Payments for Regular and Overtime Work - Staff level, Mostly hourly employees.
-Salaries and Wages – Management: Cash Payments for Regular and Overtime Work - Management level, Mostly salaried employees.
-Service Charge Distribution: Cost of service charges paid through hotel payroll system.
-Contract/Leased/Outsourced Labor: Gross cost associated with shared staffing arrangements that are supported by a formal agreement.
-Bonuses and Incentives: Contractual and incentive bonuses designed to drive revenue, guest satisfaction, or profits.
-Unassigned Payroll: Any payroll costs not assigned to the previous five categories.
-Payroll-Related Expenses: Payroll Taxes, Health Insurance, Workers' Compensation, --Employees' Meals, Vacation, Holiday and Sick Pay.
-Laundry, Linen, Supplies: Paper and Other Supplies for Guests, Cleaning Supplies, Uniforms, Office Supplies, Decorations, Small Equipment, Washing/Replacement of Linens.
-Remuneration paid to agents for securing transient or group business. Commissions based on all revenue, not just rooms revenue.
-Reservation Expense: Fees for Chain Reservation Services, Cost of Internet Sites Dedicated to Reservations. Non-transactional technology system costs are not included in this line item.
-Training: Non-Payroll Costs that can be Directly Attributable to Training Employees in this Department.
-Complimentary Services, Gifts, F&B, and In-Room Entertainment: Newspapers, Fruit Baskets, Breakfast and Evening Receptions Provided to Guests on a Complimentary Basis, Cable and Satellite TV.
-Food Revenue – Venues: Food and Non-Alcoholic Beverages Served in a Bar or Restaurant.
-Food Revenue – In-Room Dining: Food and Non-Alcoholic Beverages.
-Food Revenue – Mini-Bar: Packaged Food and Snacks, Soft Drinks and Bottled Water.
-Food Revenue – Banquet: Food and Non-Alcoholic Beverages.
-Beverage Revenue – Venues: Alcoholic Beverages Served in a Bar or Restaurant.
-Beverage Revenue – In-Room Dining: Alcoholic Beverages.
-Other Revenue – Audiovisual Rental: Charges for Use of Audiovisual Equipment (Rented or Hotel Owned).
-Other Revenue – Surcharges and Service Charges: Mandatory Charges in Lieu of Tips.
-Other Revenue – Other: Cover Charges, Non Food and Beverage Items Sold in the Guest Rooms.
-Cost of Sales – Food: Cost of Food and Non-Alcoholic Beverages Served to Guests, Spoilage, Waste and Spillage (Net of Employees' Meal Cost).
-Cost of Sales – Beverage: Cost of Alcoholic Beverages Served to Guests, Waste and Spillage.
-Cost of Sales – Audiovisual: Rental Costs Associated with Audiovisual Services.
-Cost of Sales – Miscellaneous: Other cost of sales not associated with Food, Beverage, or Audiovisual.
-Laundry, Linen, Supplies: Costs Associated with Laundry, Linen, China, Glassware, Silverware, Utensils, Paper and Cleaning Supplies, Office Supplies, Menus, Uniforms, Decorations.
-Telecommunications: Revenues Associated with Telephone and Faxes Throughout the Hotel, and the direct Cost of Sales. Does not include Labor or System Expenses.
-Laundry and Valet: Revenues and Costs Associated with Hotel-Operated Guest Laundry and Valet Service.
-Gift Shop/Retail: Revenues and Costs Associated with Hotel-Operated Gift and Retail Shops.
-Golf: Revenues and Costs Associated with Hotel-Operated Golf Facilities.
-Other Recreation: Revenues and Costs Associated with Hotel-Operated Other Recreational Facilities.
-Spa: Revenues and Costs Associated with Hotel-Operated Spa.
-Health Club: Revenues and Costs Associated with Hotel-Operated Health Club.
-Movie Rental: Revenues and Costs Associated with In-Room Movies.
-Garage/Parking: Revenues and Costs Associated with Operation of Parking Facilities.
-Internet Connectivity: Revenues Associated with Internet Connectivity Throughout the Hotel, and the direct Cost of Sales. Does not include Labor or System Expenses.
-Space Rental and Concessions: Amounts Derived from Rentals of Stores, Offices, Kiosks, etc.
-Commissions: Amounts Derived from Third Parties Offering Various Services throughout the Property.
-Cancellation and Attrition Penalties: Penalties Charged for Unauthorized Cancellation of Meetings, Parties, Banquets, etc.
-Resort Fees: Mandatory Fees Typically Charged to Cover Hotel Services and Amenities.
-Other Income: Amounts Derived from Interest, Cash Discounts for Prompt Payment, Breakage, Proceeds from Business Interruption Insurance, Guest Foreign Exchange Gains (Losses).
-Credit Card Commissions: Commissions Paid to Credit Card Companies for Processing Credit Card Transactions.
-Provision for Doubtful Accounts: Charges Recorded to Provide for the Possible Loss on Accounts and Notes Receivable.
-Legal and Professional Fees: Costs for Attorneys, Outside Auditors and Accountants, Consultants, etc.
-Cost of Service – Phone: Cost of Phone Service for Administrative and Complimentary Guest Use. Includes Cost of Cell Phones.
-Cost of Service – Internet: Cost of Internet Service for Administrative and Complimentary Guest Use.
-System Expenses – Operated Departments: Information System Expenses for the Rooms, Food and Beverage, and Other Operated Departments.
-System Expenses – Undistributed Departments: Information System Expenses for the Administrative & General, Information & Telecommunications, Sales and Marketing, Maintenance, and Utilities Departments.
-Franchise Royalty: All Fees Charged by a Franchisor Except Those Related to National Advertising, Loyalty Programs and Reservations.
-Franchise Advertising and Marketing Assessment: Costs Paid to a Franchise or Affiliation Entity for the Purpose of Advertising on a National or Regional Basis.
-Loyalty Programs and Affiliation Fees: Costs Associated with Programs to Build Guest Loyalty, Including any Costs Associated with Administering the Programs.
-Advertising/Media: All Costs Associated with the Design, Production, and Purchase of Advertising via Radio, TV, Print, and Internet.
-Website: Website Development and Maintenance, Content Management, Social Media, Responses to On-Line Customer Reviews, Search Engine Optimization.
-Promotion/Public Relations: Costs Associated with the Promotion of the Property Within the Community and Industry. Does not Include Advertising.
-Contract Services: Maintenance and Repair Services Provided by Outside Companies Under a Contractual Agreement (Contract Services, Elevator, Trash Removal, Life Safety).
-Electricity: Cost of Electricity Provided by Outside Producers.
-Water/Sewer: Cost of Water, Including Chilled Water, and Sewer Services.
-Steam: Cost of Steam Provided by Outside Producers.
-Gas/Fuel: Cost of Gas, Oil and Other Fuels Provided by Outside Producers.
-Other: Other Costs Associated with Utility Services, Including Utility Taxes.
-Base Fee: Management Fees Computed as a Fixed Amount or a Percentage of Revenues or Profit.
-Incentive Fee: Management Fees Contingent upon Achieving Certain Pre-Defined Levels of Profitability.
-Non-Operating Income: Income Generated by the Facility not Associated with Operations or Managed by the Operator. Cost Reovery Income. Rooftop Antenna Lease. Some Commercial Leases.
-Real Estate, Personal, and Other Taxes: Taxes Assessed Against Real and Personal Property. Professional Fees Incurred in Property Tax Related Matters. Business/Occupation Taxes not Passed on to Customers.
-Insurance: Insurance Protection of the Real and Personal Property of the Hotel. Liability Insurance and Costs Incurred as a Result of Co-Insurance.
-Rent: Land and Building Leases. Property and Equipment, if Purchased, Would Have Been Capitalized.
Trends® in the Hotel Industry (U.S. edition) is an annual compilation of unit-level hotel financial statements. Since 1936, CBRE Hotels’ Americas Research (formerly PKF) has collected year-end operating statements from thousands of hotels across the nation. From these statements, our Firm extracts 200 specific revenue and expense items and then puts the data into a uniform format to ensure equitable benchmarking. The results of the survey are presented in our annual Trends® in the Hotel Industry report. The Trends® report provides an analysis of hotel revenues, expenses, and profits. The data is arrayed in a variety of property type, geographic location, rate, and size categories, thus allowing hotel owners and operators to benchmark the performance of their properties to industry-wide averages of a similar profile.
To view sample pages from the 2018 report, click here.
Electronic only: includes an interactive online tool and excel workbook containing all the data tables included in the printed book AND a PDF version of the hard-copy book - (available in June 2018) the online tool and excel workbook are available immediately.
- For a more customized benchmarking analysis, please view the Benchmarker® section of our webstore.
- To become a CBRE Data Partner and participate in our Trends® survey, please click here. Data Partners receive discounted pricing of 20% on select research reports.
This includes an interactive tool containing all the data tables included in the printed book and a PDF version of the book. Contains 2016 data.
This includes everything in the Electronic version plus a high-quality printed book. The book will be mailed (Summer 2017) .
This includes an interactive tool containing all the data tables included in the printed book and a PDF version of the book. Contains 2017 data.
This includes everything in the Electronic version plus a high-quality printed book. The book will be mailed (Summer 2018) .