1. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 1 7100. General Accounting Procedures, 7141 Departmental Expense Allocations A. The Purpose of This Policy In the lodging industry, some expenses are allocated to the department that used the goods or services, but others expenses (usually for those goods and services used by more than one department) are allocated to the administrative and general department. The purpose of this policy is to provide a reference to use for allocating expenses to the specific departments, the administrative and general department or other departments. Continue ►

2. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 2 7100. General Accounting Procedures, 7141 Departmental Expense Allocations B. Expense Allocations The following table describes departmental allocation of expenses: Continue ► Table 7041. ALLOCATION OF EXPESNES ExpenseAllocate to Departments Cash (over) and shortAdministrative & general Consulting feesAdministrative & general Contract laborThe department(s) using the labor Copier usageAdministrative & general Employee recruitingHuman resources Entertainment and mealsAdministrative & general or sales & marketing FormsThe department(s) using the forms

3. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 3 7100. General Accounting Procedures, 7141 Departmental Expense Allocations B. Expense Allocations (cont.) Continue ► Table 7041. ALLOCATION OF EXPESNES (cont.) ExpenseAllocate to Departments Laundry and dry cleaning (for non- uniformed employees) Human resources, where used, or administrative & general Laundry, off-siteRooms or food Licenses and permitsAdministrative & general MiscellaneousThe department(s) using the good or service Office suppliesAdministrative & general Postage and freightAdministrative & general Printing and stationeryThe department(s) using the good or service

4. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 4 7100. General Accounting Procedures, 7141 Departmental Expense Allocations B. Expense Allocations (cont.) End Table 7041. ALLOCATION OF EXPESNES (cont.) ExpenseAllocate to Departments Professional feesAdministrative & general TrainingHuman resources TravelAdministrative & general or sales & marketing Uniform cleaningThe department(s) using the uniform Uniform replacementThe department(s) using the uniform

5. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 5 7100. General Accounting Procedures, 7141 Departmental Expense Allocations