Hospitality

Guest Loyalty Program Assessment

Recording the cost the hotel pays to the brand when a guest earns points during their stay.

Account NameTypeDebit ($)Credit ($)
Marketing Expense: Loyalty ProgramExpense (+)120.00-
Due to Brand / Loyalty FundLiability (+)-120.00

💡 Accountant's Note

When a guest earns 'Points,' the individual hotel must pay a fee to the global brand's loyalty fund. This is a cost of guest acquisition.

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