There is no definitive answer to this question, as hotels can come under multiple expense categories depending on the business. However, some of the most common expense categories for hotels are:
Construction and Renovation
If your hotel is undergoing construction or renovation, then the associated costs will generally come under this category. This can include anything from the initial construction costs to on-going maintenance and renovations.
The costs of utilities such as electricity, gas, water, and waste disposal are often classified as a separate category for hotels. This is because these costs can fluctuate significantly depending on the size of the hotel and the number of guests.
Marketing and Advertising
The costs of marketing and advertising your hotel are usually classified as a separate category. This can include anything from online advertising to print and television advertising, as well as PR and marketing campaigns.
One of the largest expenses for most hotels is staff costs. This can include salaries, bonuses, and benefits, as well as the costs of training and development.
Other Operating Expenses
There are a number of other operating expenses that hotels incur, such as insurance, legal fees, and accounting costs. These are often classified as a separate category to help businesses keep track of all their business expenses.