DEPARTMENTAL OVERVIEWS Use these sections (do one for each department, Rooms, Food, Beverage, Administration, Sales, etc. to analyze the results year over year. Ie: if you made increased profit in the rooms department, or lost money, or a combination of both, explain why. Again, use whatever calculations you deem appropriate, but be prepared to explain your calculations. If there were no major changes in a department, a sentence stating such should suffice.