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How do I transition to USALI 12th edition?

USALI (Uniform System of Accounts for the Lodging Industry) is the standard framework hotels use to structure their operating statement. The 12th Edition took effect January 2026 for industry compliance. Transitioning in Inn-Flow means adding new chart of accounts, moving accounts between departments, and renaming departments – all done on the Chart of Accounts and COA Classification pages.

Start with the webinar USALI 12th Ed Explained, which outlines the major changes and which new accounts to add. You can also reference the HFTP resource, Uniform System of Accounts for the Lodging Industry, for background on reporting compliance.

Create New Chart of Accounts

The webinar identifies the new COA (Chart of Accounts) you need to add. Follow the standard Create New Chart of Accounts guide to add each one.

Move an Account to a New Department

Some accounts move between departments – for example, Rooms to IT, or Maintenance to Energy, Water and Waste. Do this on the Chart of Accounts page, then on the COA Classification page.

1. Find the chart of account that needs to move, such as Waste Removal.

2. Open the Sub Group 1 dropdown and select the new department for that account.

3. Set Sub Group 2 to match similar accounts already in that department. Most expenses use a Sub Group 2 of Other, unless it is a payroll account.

Making this change moves all prior expenses for that account from the old department into the updated settings.

Rename a Department

To rename a department – for example, Utilities to Energy, Water & Waste – follow these steps.

1. Click one of the accounts in that department (for Utilities, that would be Gas, Electricity, or Water).

2. Next to the Sub Group 1 named Utilities, click the blue Change Order button.

3. Click Utilities again.

4. Rename the sub group from Utilities to Energy, Water and Waste, then save.

Once saved, the new name applies across all Inn-Flow pages and reports.

IF PRO TIP: If you also want an account's COA number changed to better match similar accounts, create a support ticket with the prior COA number and the new COA number you want.

You may prefer not to make these changes mid-year. Many properties make the updates at year-end once the prior year's financials are finalized, or align them with the next budgeting cycle.

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