Hotel employee wages as a direct and indirect expense?

Question

which ones in particular would be direct and which would be indirect?? Can you list any in detail?

Answer 1

All employees are a direct expense of the a hotel with the following exceptions, GM, Asst GM or Resident Mgr if the hotel has one, the entire hotel Sales department (if a seperate banquet sales team then they are charged to banquet and are not allocated to rooms) and the Accounting department.  These are considered indirect expense.