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Include: guest amenities, linen and laundry, housekeeping supplies, room supplies and other direct room costs. Keep room-team wages in Payroll and OTA commissions in Sales & Distribution to avoid double counting.

Review: room cost per occupied night = room costs ÷ room nights sold; room department cost % = room costs ÷ room revenue. Compare by month, season and channel mix.

Include: food and beverage purchases, kitchen consumables, stewarding supplies, outlet operating supplies and cost of complimentary items. Keep restaurant wages in Payroll.

Review: food cost % and beverage cost % separately; compare recipe cost with actual purchases, covers, buffet production, voids, waste and outlet contribution.

Include: treatment products, guest supplies, laundry, pool and recreation consumables, and direct activity costs. Keep therapist and attendant wages in Payroll.

Review: direct costs as a share of spa revenue, revenue per treatment room, treatment utilisation, product usage and contribution by service.

Include: event materials, outsourced entertainment or activities, audio-visual hire, recreation supplies and other direct delivery costs. Keep employee wages in Payroll.

Review: event contribution = event revenue minus direct event costs. Track contribution by event, package and season, including complimentary items and contractor costs.

Include: gross wages and salaries across all departments, superannuation or pension, payroll taxes, benefits, agency labour, overtime, recruitment and training.

Review: payroll as a share of total revenue, overtime and agency spend, paid hours per occupied room, and roster alignment with occupancy and outlet demand. Enter payroll once here; do not repeat it in department costs.

Include: preventive maintenance, repairs, spare parts, contractor call-outs, equipment servicing, compliance inspections and routine grounds or pool maintenance. Record major upgrades in Capital Expenditure instead.

Review: planned versus reactive work, repeat faults, overdue preventive tasks, contractor spend and maintenance cost per available room.

Include: electricity, gas, water, waste collection, recycling and operating costs for energy or water-saving programs.

Review: utility cost and consumption per occupied room; compare similar months and occupancy levels. Check base load, plant schedules, leaks, laundry and pool systems.

Include: OTA and booking commissions, brand or franchise marketing fees, advertising, loyalty costs and sales-related distribution expenses.

Review: commission as a share of room revenue, cost per booking and net ADR after channel costs. Compare direct and third-party channels at equal booking value.

Include: property software and IT support, telecoms, office supplies, accounting, legal and professional services, and security operating costs.

Review: recurring subscriptions, duplicate systems, contract renewal dates and administration cost as a share of revenue. Keep rent, insurance, finance and management fees in their own lines.

Include: rent or lease, insurance, property tax, licences, management fees and franchise fees in the relevant lines above.

Keep separate: interest, depreciation and tax are below EBITDA; capital expenditure or FF&E reserve is shown separately. Use the same accounting period and avoid counting an expense twice.