Accrue hotel OTA commissions from guest stay to platform statement

The workable unit is the completed stay. A reservation-level schedule connects the property management system, the booking channel, the platform terms, the later statement, and the ledger. It also leaves policy choices with the controller instead of embedding them in an unexplained spreadsheet percentage.

Export OTA reservations using checkout date and retain the report parameters, property, timezone, currency, and extraction time. Include reservation number, channel, booking and stay dates, guest status, room charge, taxes, hotel fees, discounts, refunds, and amount collected. Preserve cancelled and no-show records in separate statuses instead of deleting them from the population.

Reconcile the export to a property management system control total. The comparison may use occupied room revenue, channel production, or another report approved by the hotel. Explain differences caused by direct bookings, complimentary rooms, group blocks, or timing. A schedule that agrees only to the OTA statement cannot show whether the platform omitted a stay that the hotel expected to be commissioned.

Keep modified reservations under one stable identifier. A guest who shortens a stay or changes room type may create several system events. The close file should show the final completed stay while retaining enough history to explain why the amount differs from the original booking.

Do not type one rate into the top of the workbook. Maintain a small rule table for each platform agreement and effective period. The table should identify the commission rate, taxable or noncommissionable components, cancellation treatment, no-show treatment, promotional adjustments, currency, and any property-specific terms.

Link each reservation to the rule that applies to its booking or stay under the approved policy. If the contract language does not settle the choice, flag the reservation group for management rather than choosing a convenient date. The preparer can calculate from an approved rule but should not interpret commercial terms on behalf of the hotel.

Version the rule table. A platform rate change should not recalculate earlier stays unless management confirms that the new terms apply. Keep the agreement or statement notice with the rule record so a reviewer can reproduce the estimate later.

For each completed stay, show the gross components before applying the commission rate. Separate room revenue, taxes, resort or service fees, discounts, refunds, and other charges. Mark which components the approved rule includes in the commission base. The estimated commission then has a visible calculation rather than a single imported amount.

Consider a three-night reservation that was shortened to two nights after arrival. The booking record still shows the original value, while the folio reflects the completed stay. The schedule should use the approved source for the final commission base, preserve the original booking value for explanation, and flag any platform statement that charges commission on the cancelled night.

Use transaction currency for the platform calculation. If the ledger operates in another currency, retain the approved rate source and translation date separately. This prevents a commission variance from being confused with a foreign exchange difference.

When the OTA invoice or statement arrives, match it by reservation number. Compare the platform's commission base, rate, tax treatment, adjustments, and final charge with the hotel's estimate. Record the variance and a reason code instead of replacing the estimate.

Common differences include a cancelled night, a no-show charged under different terms, a refund processed after the original statement, an identifier changed by the platform, or a promotional rate not reflected in the hotel's rule table. A single "statement difference" label does not tell the revenue manager or controller what needs correction.

Keep disputed charges in the reconciliation until the platform issues a credit or management approves another treatment. A support ticket is evidence of a dispute, not evidence that the hotel has received a credit. Record the ticket number, disputed amount, submission date, current response, owner, and next follow-up date.

Some platforms invoice the hotel, while others deduct commission or fees from settlement. Do not assume that the bank difference equals commission expense. Match the statement to accounts payable or the accrual, then match payment or deduction to the liability. Retain both links.

The monthly rollforward should show opening accrued commission, new estimates for completed stays, invoices matched, approved adjustments, payments or deductions, and the ending balance. Tie the ending amount to the exact general ledger account and property. Explain items posted after close and statements that cover more than one accounting period.

If a statement contains several properties, allocate only from reservation-level evidence. A total divided by room revenue may hide bookings assigned to the wrong hotel. Cross-property exceptions should go to the person who controls the platform setup, not sit indefinitely with bookkeeping.

Rank open items by the action required: unmatched completed stays, statements without reservations, rate or base differences, disputed charges, missing agreements, and ledger entries without statement support. Age each item from the date the evidence or approval first became due.

Phrase questions so they can be answered without rebuilding the reconciliation. State the reservation, platform, dates, estimated amount, statement amount, reason for the difference, and requested decision. Attach direct links to the stay record, applicable terms, platform statement, and any dispute correspondence.

The review packet should show completed-stay control totals, current-period estimates, invoices received, estimate-to-invoice differences, disputes, payments, and the ending liability. Management reporting support can include those approved results in the property's recurring close packet.

An offshore bookkeeper can export reservations, maintain approved rule tables, calculate estimates, match statements, prepare rollforwards, and document exceptions. Hotel management retains contract interpretation, materiality, dispute positions, estimate policy, write-offs, and final approval. Bookkeeping services can support the recurring preparation while preserving that boundary.

• U.S. Small Business Administration, Manage your finances
• IRS, Recordkeeping