Module 3 "NEW: All-Inclusive: Operating Revenue Schedule"

This page is from Module 3: New: All Inclusive

in the course USALI 12th Edition - Bridge Course.

Operating Revenues

Section III of the USALI highlights the different revenue streams found in AI operations. This section will provide a comprehensive review of the operating revenue components found in the Summary Operating Statement of AI hotel properties; these are:

Package revenue
Nonpackage revenue
Miscellaneous income

Package Revenue

Click each item below to learn more.

Package Revenue
Other Package Revenue
Other Revenue Considerations

Package Revenue—Schedule AI I reflects a minimum reporting standard and is consistent with the revenue reporting guidance found for EP hotels in Part I, Rooms — Schedule 1. For example, within package revenue, there is segmentation (i.e., Group, Transient, and Contract).
If necessary, properties may develop additional support schedules to evaluate and benchmark operations related to package revenues.
Package Revenue is not allocated to each service within the guest’s package (e.g., rooms, food and beverage, and entertainment) but is reported in total.
Given different statutory requirements across the globe, additional schedules may be required.

Other Package Revenue is miscellaneous revenue associated with guest rooms outlined in Rooms — Schedule 1: Other Rooms Revenue.

Included in determining Total Package Revenue
Used in the calculation of average daily rate (ADR)
Items associated with Other Package Revenue include:

No-shows	Late check-out fees
Day use	Rental of rollaway beds and cribs
Early departure fees	Excludes Executive Lounge

In addition to understanding how to report hotel room package revenue, AI hotels should consult Parts I and III of the USALI, which provides other relevant topics applicable to the AI model. These include the treatment of wholesaler and online travel agency (OTA) revenues and the unique considerations for mixed-ownership lodging facilities. The guidance in these sections helps apply the appropriate wholesaler revenue model and determine whether to report such revenues on a gross or net basis, depending on the specific circumstances of their business operations.

Nonpackage Revenue

Nonpackage Revenues will be summarized in Schedule AI 5, which reflects all activities not included in the AI rate.

The revenue categories for Nonpackage activities include:

Food and Beverage premium brands and the sale of items not included in the AI rate or another package, some of which may be consumed in a separate venue
Weddings
Health Club and Spa Services
Parking and Transportation
Golf Course and Pro Shop
Other

The details of these nonpackaged activities are reported in separate sub-schedules. In the slide deck below, the content and new accounts found for reporting nonpackage revenue are outlined.

Click through each slide below to learn more.