Definition: An expense line item for hotel properties. The expenses related to room revenue, equipment rental, and public meeting room revenue, including functional areas such as the front office, reservations, housekeeping, laundry, uniform service, complimentary breakfast and bar. This item includes salaries and wages, payroll taxes and benefits, and other related expenses such as cable TV, china/glass/silver, cleaning supplies, complimentary food & beverage, contract cleaning/labor/laundry, cost of food/beverage, decorations, entertainment, equipment rental, glass/plastic supplies, guest satisfaction/supplies/transportation, happy hour appetizers, in-room entertainment, laundry allocation/supplies, linens, miscellaneous, office supplies, operating supplies, over/(short), paper supplies, printed supplies, promotion, reservations assessment, telephone admin., training materials, travel agent commissions, uniforms, VIP expense, walk expense, etc.
