The two primary facility-related operating expenses for a hospitality business are:

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Property operation and maintenance (POM) and utilities are the two primary facility-related operating expenses for a hospitality business. POM expenses include items such as cleaning supplies, repairs and maintenance, and wages for housekeeping and maintenance staff. Utilities primarily include electricity, gas, water, and sewage expenses. While land and insurance, financing fees and professional fees, and accounting and legal services are all important expenses for a hospitality business, they are not directly related to facility operations.

The Two Primary Facility-Related Operating Expenses for a Hospitality Business