Something of value that will provide future benefit or utility, can be

used to generate revenue.

the total guest room revenue for a given

period divided by the number of rooms occupied for the same period. Since it

can be related to investment, this statistic is frequently used as a measure of

economic feasibility.

The cost of long-term assets; such as

computer equipment, vehicles and premises. Importantly these are bought to use

over several years and not to resell.