TheSchoolofHospitalityBusiness,MichiganStateUniversity... http://.tandfonline/doi/pdf/10.1080/10913211.2014.912105 Uniformsystemofaccountsforhotels(8threv.ed.).NewYork,NY:Author.HotelAssociationofNewYorkCity.(1996).Uniformsystemofaccountsforthelodging ...