USALI is the Uniform System of Accounts for the Lodging Industry. USALI is used in the hotel industry to give operating statements to hotel owners and other parties so that they have operational information to the lodging industry. This allows for hotel owners or other parties to compare and review the financial results compared to a portfolio of holdings. It has a lot of benefits for the hotel owners or other parties because it will allow them to compare and to stay organized when handling the accounting portion of their job. This process will give them a full breakdown of all the numbers to assure they are performing properly and meeting the goals for each category. DISCUSS