Built on the standard.
Shaped to you.
Hotels share a way of structuring their books — so a GM, an owner, a lender, and an auditor can all read the same statement the same way. Koga is built on that foundation, then configured to how you actually operate: your chart of accounts, your departments, your brand.
A shared language for
a hotel's numbers.
The lodging industry long ago settled on a common way to keep its books — the uniform system of accounts known as USALI, first published in 1926 and revised as the business changes. It's the chart of accounts and reporting format hotels worldwide use to record and present their results.
In practice it answers a deceptively simple question: where does each dollar belong? Room revenue, food and beverage, spa, parking, the cost of running each of those departments, the overheads that sit above them, the rent and taxes the owner carries — each gets a defined home and a defined order.
Because every property files into the same shape, results become comparable, auditable, and legible. That shared shape is exactly what Koga builds on — so you start from common ground, then make it yours, instead of bending to a generic template.
Four reasons the industry
leans on one structure.
Comparability
One property against another, this brand against that brand, this year against last — all on the same footing. Benchmarks like RevPAR and GOP margin only mean something because everyone measures them the same way.
Auditor-trusted
It's the format owners, lenders, and auditors already expect. Reporting in it removes a translation step — and the disputes that come with bespoke formats nobody else recognizes.
Departmental schedules
Each revenue-generating department gets its own schedule — revenue, payroll, and expenses in one place — so you can see exactly where a department is winning or leaking, not just the rolled-up total.
GOP, front and center
The structure builds to Gross Operating Profit — the line that reflects what management actually controls. It's the operator's headline number, and the standard puts it where everyone can find it.
Revenue down to GOP.
The summary operating statement flows in one direction: departmental revenue at the top, the expenses management controls in the middle, and Gross Operating Profit as the crescendo. Read top to bottom, it tells the whole operating story.
Each schedule above expands to its own page — revenue, payroll, and expense for that department — and rolls back up to this summary. That's the shape: detail beneath, one clean read on top — and the structure Koga keeps your plan, actuals, and forecast in.
A foundation,
not a template.
Most tools bolt a hotel chart of accounts onto generic accounting software, then make you bend to it. Koga starts from the schedules as a foundation — and lets you shape the rest to the way your portfolio actually runs.
Structured on the schedules from day one
Departments, undistributed expenses, fixed charges, and GOP aren't a report you generate — they're how Koga stores and computes your numbers. Plan, actual, and forecast all live in the same structure.
Your chart of accounts, your departments
Bring the chart of accounts you already file under and the departments you actually run. Koga maps them to the standard once, then keeps them aligned — extend it, rename it, add the lines your operation needs. No re-keying, no parallel spreadsheet to reconcile month after month.
Reporting & Excel add-in, in the shape everyone expects
Board-ready operating-statement reporting on demand, and an Excel add-in that pulls live Koga figures into the workbooks your team already builds — already in the schedule structure auditors and owners recognize.
Six terms, defined.
The vocabulary every operating statement leans on — in plain language, with no jargon to decode.
GOP — Gross Operating Profit
Total operating revenue less the expenses management controls — departmental costs, undistributed overhead, and management fees and fixed charges. It reflects operating performance before ownership costs like debt service, and it's the line operators are measured on.
ADR — Average Daily Rate
Room revenue divided by the number of rooms sold. ADR answers a single question: on average, what did a sold room fetch? In our Coastline example, ADR is $312.
RevPAR — Revenue Per Available Room
Room revenue divided by all available rooms — sold or not. It folds occupancy and rate into one number (RevPAR = ADR × occupancy), so it's the truest single measure of rooms performance. Coastline's RevPAR is $262.
Departmental schedule
A standalone statement for one operating department — Rooms, Food & Beverage, Spa — showing its revenue, payroll, and expenses together. Schedules roll up into the summary operating statement; this is the level where the detail actually lives.
Undistributed operating expenses
Costs that serve the whole property rather than one department — administrative & general, sales & marketing, IT, and property operations & maintenance. They sit below the departments and above GOP because no single schedule owns them.
Flow-through
The share of an incremental revenue dollar that reaches GOP. If revenue rises and most of it drops to profit, flow-through is high — a sign of disciplined cost control. It's how operators judge whether growth is actually paying off.
See it at work.
Plan
Build the year by department, in the standard structure your P&L already uses.
Module · 02Scorecard
Occupancy, ADR, RevPAR, and GOP turned into a living month-end record.
Module · 03Dashboard
The ten-second read for owners and GMs — every figure tied to the standard.
The signature viewThe Statement
Watch a full operating statement build, Plan against Actual, on the home page.
Your P&L, finally
in plain terms.
Bring a single property's trial balance and we'll show you Koga reading it back in the structure you already report on.
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