Undistributed Operating Expenses Expenses attributable to the whole hotel and not a specific department. Under the Uniform System these are split into the following five categories: Administration & General, Information and Telecommunications Systems, Sales & Mar... read more
Unicorn An informal term used to describe a pre-revenue tech company with a Valuation of £1 billion or more. ... read more
Uniform System The book “Uniform System of Accounts for the Lodging Industry”, which sets out an internationally agreed system for compiling hotel accounts, currently in its 11th Edition (2014), published by the AH&LA, the Hotel Association of Ne... read more

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