The Charge report is a revenue report to be used by a hotel’s accounting team. It details: 

  • Revenue recognized for all chargeable items (both room charges and non-room charges).
  • Period in which the revenue is recognized.


  • The charge report is a list of all charges that contribute to revenue for the hotel; this includes:
    • All room charges (regardless of channel – Prepay, Postpay, Online, Offline).
    • All non-room charges such as charges for dining, use of facilities and other services.


  • The definition of recognized revenue differs by channel (based on accounting practices).
    • For Prepay room charges, recognized revenue is the amount channel pays hotel after deducting channel commission.
    • For Postpay room charges, recognized revenue is the amount traveller pays directly to hotel.
      • Any commission due to a channel is considered a subsequent expense item in the profit and loss (P&L) statement.
    • For non-room charges, recognized revenue is amount traveller pays directly to hotel.


  • Note that a charge report is not a cashflow report.
    • Transactions such as a deposit made by traveller is not included in the charge report as it is not revenue for the hotel.
    • Revenue is recognized even if traveller/channel has not paid (reconciliation of traveller and channel payments is addressed separately in accounts receivables).


  • If a booking is confirmed.
    • Revenue from room charge is only recognized on the stay date (it does not matter when the room was booked).


  • If a booking is cancelled.
    • Revenue is no longer recognized on the stay dates.
    • However, cancellation revenue – if cancellation penalty applies – is recognized on the date of cancellation (it does not matter what the stay dates are).


  • Revenue for a non-room charge is recognized on the day that it is incurred, eg. when a traveller consumes food/beverage, when laundry services are engaged.



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Tags: Charge report, revenue report, hotel accounting, room charges, non-room charges, recognized revenue, prepay, postpay, cancellation revenue