P&L: Profit & Loss statement/Income Statement

• Definition: Comprehensive report based on revenue and expense data from hotel operating statements. The report consists of hotel revenue and expenses broken down by department/category including rooms, food and beverage, marketing, utilities, maintenance, etc.
• Example: The P&L records total hotel revenues and expenses for a specific period (month, quarter, year)

References: https://str.com/data-insights/resources/glossary