Legal
Educational and professional disclaimer
Effective 8 September 2026
Independent practitioner publication
The books, website, companion resources, examples, and learning tools are independently prepared by the author and published by eHMS Press. They reflect the author’s professional experience, interpretation, research, and educational judgement. They do not represent the official position of any current or former employer, hotel company, owner, auditor, regulator, professional institute, standards body, vendor, or client.
No HFTP or official USALI affiliation
This publication is not the official Uniform System of Accounts for the Lodging Industry and is not affiliated with, endorsed by, approved by, commissioned by, or sponsored by HFTP, AHLA, the Global Finance Committee, or any official USALI rights holder. References to USALI® are made for independent education, commentary, comparison, and practical interpretation. Readers must consult a licensed copy of the current official publication for authoritative definitions, schedules, classifications, and requirements.
No professional advice
Nothing in the publications or platform is legal, tax, audit, accounting, investment, financing, employment, insurance, cybersecurity, data-protection, regulatory, or other professional advice for a specific organisation or transaction. The material does not create an adviser-client, accountant-client, auditor-client, lawyer-client, fiduciary, employment, consulting, or agency relationship.
Examples and calculations
Examples, scenarios, classifications, controls, calculations, KPIs, templates, and management responses are illustrative. They may simplify facts, omit local requirements, use assumptions, or differ from the policies, contracts, chart of accounts, systems, ownership structure, tax rules, labour rules, franchise requirements, financing covenants, and reporting framework applicable to a particular hotel.
Standards and laws change
Professional standards, regulations, tax rules, technology, reporting practices, market conditions, and official guidance may change after publication. The author and publisher do not guarantee that every statement remains current. Readers should verify the latest authoritative sources and obtain appropriately qualified advice where the decision may have legal, financial, regulatory, employment, safety, or material commercial consequences.
Reader responsibility and reliance
You are responsible for evaluating whether the material is suitable for your circumstances; checking source data, assumptions, contracts, policies, and applicable law; obtaining required approvals; and exercising independent professional judgement. Decisions made, actions taken, or losses incurred after relying on the material remain the responsibility of the reader and the relevant organisation.
No guaranteed result
The author and publisher do not promise that use of the content will improve profitability, prevent fraud, secure audit acceptance, satisfy an owner or lender, achieve compliance, produce a particular KPI, or lead to any other specific result.
Limitation
To the maximum extent permitted by law, the author, eHMS Press, and eHotel Management School are not responsible for loss, liability, penalty, claim, decision, or consequence arising from use of or reliance on the material. Mandatory rights and liabilities that cannot legally be excluded remain unaffected.
Questions
For clarification about the educational scope of a title, use the contact page. Do not send confidential hotel records or request a formal legal, audit, or tax opinion through the public form.