Waste related costs are a growing operational and reputational consideration for hotels. Yet the tracking and management of waste data has historically been especially difficult to standardize. Waste services may involve multiple vendors, different waste streams, and varying collection arrangements, and the information provided by service providers does not always translate easily into financial reporting.
The 12th Revised Edition of the Uniform System of Accounts for the Lodging Industry (USALI®) introduces a more structured approach through the Energy, Water, and Waste (EWW) Schedule. This framework brings defined waste expense categories into financial reporting and connects those expenses to the operational data that supports them. Understanding how waste data fits within this structure helps hospitality teams prepare for more consistent reporting.
What’s Covered Under the USALI Waste Account
Under the EWW Schedule in USALI 12, waste expenses are organized into standardized categories:
- Landfill or Incineration
- Composted Waste
- Recycled Waste
- Other Diverted
These categories distinguish between waste that is disposed and waste that is diverted through recycling, composting, or other recovery streams. The total of these inputs forms the Total Waste Expense reported within the schedule.
In practice, the way waste is handled operationally can vary widely across properties. Some hotels separate waste streams through dedicated collection systems, while others rely on vendor sorting or mixed waste collection. The EWW structure provides a consistent way to classify these activities within financial reporting, regardless of how waste services are arranged locally.
In addition to expense reporting, USALI 12 introduces recommended analytical metrics for evaluating waste performance. These include:
- Waste per Occupied Room
- Waste per Available Room
- Waste per Square Foot
Waste quantities are typically measured in pounds or kilograms. Normalizing waste generation through these metrics allows properties to compare performance across different sizes, occupancy levels, and operating conditions over time.
Common Challenges in Waste Data Reporting
Collecting reliable waste data can be complex and some of the most common challenges include:
- Vendor invoices that combine multiple waste services.
Waste hauling contracts may bundle landfill disposal and recycling collection into a single invoice, making it difficult to separate expenses by waste stream. - Limited access to weight based data.
Some waste vendors report service frequency or container size rather than the actual weight or volume of waste collected. - Waste segregation practices on site.
Accurate reporting depends on how waste streams are separated on site, such as through recycling or compost collection points. - Estimating waste quantities.
When direct measurements are unavailable, properties may estimate waste generation based on bin size, container capacity, or pickup schedules. - Inconsistent waste stream definitions.
Recycling, composting, and other diversion categories may be interpreted differently across properties or vendors. - Multiple waste vendors.
Different waste streams may be handled by separate service providers, requiring coordination to compile complete reporting data.
Preparing and Managing Waste Data for USALI 12
Preparing waste data for reporting under USALI 12 often begins with understanding how waste services are structured at each property. In many cases, waste data must be compiled from multiple operational sources. Ensuring that this information is organized, documented, and aligned with the reporting categories defined under the EWW Schedule helps create a clearer foundation for financial reporting.
