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Accounting for Owners

Brandon Huetteman avatar
Written by Brandon Huetteman
Updated this week

Accounting for Owners is a limited release for all Mogul plan subscribers who create a business model of an Owner.

Owning a property and managing it yourself has unique tax implications and benefits. With Accounting for Owners, we have developed a recommend accounting structure that enables you to take advantage of tax benefits available for self-managers. This structure will assist with validating that your financials are properly categorized and reports about your business are generated accurately.

Accounting Categories

  • Asset accounts represent resources owned by you.

  • Liability accounts represent your obligations.

  • Revenue accounts represent income earned from sales and services provided.

  • Expense accounts represent costs incurred as part of your business.

Category in Hospitable

Account Type

Details and Notes

Accommodation minus discounts

Revenue

Parent account for accommodations revenue

Airbnb Accommodation minus discounts

Revenue

Hospitable obtains from reservation financials

Vrbo Accommodation minus discounts

Revenue

Hospitable obtains from reservation financials

Booking.com Accommodation minus discounts

Revenue

Hospitable obtains from reservation financials

Direct Accommodation minus discounts

Revenue

Hospitable obtains from reservation financials

Manual Accommodation minus discounts

Revenue

Hospitable obtains from reservation financials

Agoda Accommodation minus discounts

Revenue

Hospitable obtains from reservation financials

Reservation fees
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Revenue

Parent account for fees revenue

Cleaning fees

Revenue

Hospitable obtains from reservation financials

Extra guest fees

Revenue

Hospitable obtains from reservation financials

Linen fees

Revenue

Hospitable obtains from reservation financials

Management fees

Revenue

Hospitable obtains from reservation financials

Pet fees

Revenue

Hospitable obtains from reservation financials

Resort fees

Revenue

Hospitable obtains from reservation financials

Community fees

Revenue

Hospitable obtains from reservation financials

Other fees

Revenue

Hospitable obtains from reservation financials

Pass-through taxes

Revenue

Parent account for pass-through taxes revenue

Pass-through sales taxes

Revenue

Hospitable obtains from reservation financials

Pass-through lodging and occupancy taxes

Revenue

Hospitable obtains from reservation financials

Upsell revenue

Revenue

Hospitable obtains from reservation financials

Host service fee

Expense

Hospitable obtains from reservation financials

Refunds and reimbursements

Expense

Hospitable obtains from reservation financials

Advertising and marketing

Expense

Items such as fees related to photography, social media, and website ads and fees

Bank fees and charges

Expense

Fees related to business banking

Business meals

Expense

Meals related to business and in conjunction with conducting operations

Cleaning services

Expense

Items such as fees related to cleaning and preparation of your property

Continuing education

Expense

Items such as fees related to certifications, continuing professional education, and conferences

Equipment rent

Expense

Fees related to borrowing or renting equipment for business purposes

Insurance

Expense

Items such as fees related to business, liability, and property insurance

Licenses

Expense

Items such as fees related to business and tax licenses

Maintenance and repairs

Expense

Parent account for maintenance and repairs

Maintenance

Expense

Fees related to the upkeep and maintenance of your property

Repairs

Expense

Fees related to the restoration or repair of something to restore it or replace it to its original condition

Memberships

Expense

Fees related to the cost of an affiliation with an organization or group for business or professional purposes

Mortgage

Expense

Monthly payment for the cost of the loan of your property

For tax purposes, the interest cost on your mortgage is tax-deductible

Professional services fees

Expense

Fees related to the cost of professional services such as accounting or legal

Salaries and wages

Expense

Fees related to the cost of an employee for services provided

Shipping and postage

Expense

Fees related to the cost of shipping and mailing goods or items

Software, applications, and subscriptions

Expense

Fees related to the cost to utilize software, applications, or subscriptions such as Hospitable

Supplies

Expense

Parent account for supplies

Cleaning supplies

Expense

Fees related to the purchase of tools, products, and equipment used for cleaning purposes

House supplies

Expense

Fees related to the purchase of items and goods used for the household such as furniture and equipment

Office supplies

Expense

Fees related to the cost of items needed for day-to-day office operations

Repair supplies

Expense

Fees related to the purchase of materials, tools, and equipment used for repair, restoration, or replacement

Taxes

Expense

Parent account for taxes

Lodging and occupancy tax

Expense

Taxes imposed on reservations for lodging and occupancy purposes and remitted to the respective government entity

Payroll taxes

Expense

Taxes imposed on employers or employees and remitted to the respective government entity

Property and real estate tax

Expense

Taxes imposed on your property and remitted to the respective government entity

Sales tax

Expense

Taxes imposed on reservations or business for sales purposes and remitted to the respective government entity

Travel

Expense

Travel related to business and in conjunction with conducting operations

Utilities

Expense

Parents account for utilities

Electricity

Expense

Fees related to the cost of consuming electricity for your property

Water

Expense

Fees related to the cost of consuming water for your property

Gas

Expense

Fees related to the cost of consuming gas for your property

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