USALI 12 is here.
It’s not urgent…until it is.
Expectations are shifting. Auditors, lenders, and owners are starting to look for signs of alignment, whether they mention it directly or not.
M3 is here to help you prepare before the questions start.
STAY AHEAD
Stakeholders already expect USALI 12-aligned reports
Early upgrades mean cleaner data in Q1
Act now to reduce errors and regain control
WAIT AND REACT?
Risk misalignment across departments, reports, and audits.
Rebuilding in a rush = errors, frustration, and late nights.
Missed compliance may slow down deals, audits, and decisions.
STAY AHEAD
WAIT AND REACT?
Stakeholders already expect USALI 12-aligned reports
Early upgrades mean cleaner data in Q1
Act now to reduce errors and regain control
Risk misalignment across departments, reports, and audits.
Rebuilding in a rush = errors, frustration, and late nights.
Missed compliance may slow down deals, audits, and decisions.
WHAT’S CHANGING IN USALI 12?
These are just the big ones. The full list goes deeper and that’s where mistakes usually happen.
WHAT’S CHANGING IN USALI 12?
New schedules for brand & operator costs, all-inclusive properties, and energy, water, & waste
WHAT’S CHANGING IN USALI 12?
Enhanced FTE (Full-Time Equivalent) tracking
WHAT’S CHANGING IN USALI 12?
More granular labor and fee segmentation
WHAT’S CHANGING IN USALI 12?
Shifts in how items like resort fees, loyalty programs, and executive lounges are reported
WHAT’S CHANGING IN USALI 12?
Expanded guidance around departmental metrics, sustainability, and AI
Compliance Date: January 1, 2026
RESOURCES & GUIDANCE
FROM HFTP:
The official standard updated, expanded, and clarified. The source for full definitions, structural changes, and compliance expectations.
Get answers to questions about what’s changed, what’s required, and what each section of the 12th Edition means for hoteliers.
A valuable research hub. Browse past webinars, presentations, and supporting materials from the USALI 12 editorial board.
FROM M3:
Instructions on how to update your financial reports to align with USALI 12 in M3 Accounting Core™.
Learn how to update or rename your chart of accounts to reflect USALI 12 standards, without breaking alignment.
Watch our live session on what’s changing in USALI 12, how it affects your COA and reporting, and what to do next.
You’re in the right place.
All new M3 customers will begin with a USALI 12–aligned financial structure, no catch-up required.
If your current system doesn’t support USALI 12, consider a system that is already built around hospitality compliance.
Legal Disclaimer: While M3 may provide educational resources and tools designed to support alignment with the 12th edition of the Uniform System of Accounts for the Lodging Industry, M3 customers are responsible for their own financial compliance and accuracy of customer’s data. For official guidance and definitions, visit HFTP.org.
