Hospitality

GDS Transaction Fee Recording

Recording the per-reservation fee charged by systems like Sabre, Amadeus, or Travelport.

Account NameTypeDebit ($)Credit ($)
GDS Fees / Distribution ExpenseExpense (+)15.00-
Accounts PayableLiability (+)-15.00

💡 Accountant's Note

GDS fees are 'transactional' costs of sales. They are recorded as operating expenses under the Rooms department.

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