HOUUS Westchase vs CFDBR Bryan vs CLLUD College Station. Whole-hotel canonical P&L lines per Warren's 2026-06-12 normalization ruling. Generated 2026-06-12 from RevParPro Supabase.
HOUUS
Holiday Inn Express & Suites Houston Westchase Westheimer
Houston, TX · 127 keys · QBO books
$2.91M
Total Revenue
$451K
NOI
15.5%
NOI Margin
24.1%
Payroll % Rev
61.8%
Occupancy
$98.99
Book ADR
$22,917
Revenue / Key
$85.84
Opex CPOR
CFDBR
Holiday Inn Express & Suites Bryan - College Station
Bryan, TX · 109 keys · Entity books
$3.33M
Total Revenue
$1.09M
NOI
32.7%
NOI Margin
18.5%
Payroll % Rev
no PMS feed
Occupancy
n/a
Book ADR
$30,577
Revenue / Key
n/a
Opex CPOR
CLLUD
Holiday Inn Express & Suites College Station
College Station, TX · 77 keys · Entity books
$2.30M
Total Revenue
$684K
NOI
29.7%
NOI Margin
24.0%
Payroll % Rev
no PMS feed
Occupancy
n/a
Book ADR
$29,904
Revenue / Key
n/a
Opex CPOR
Canonical P&L, 2025 full year [1][2]
Line
HOUUS
CFDBR
CLLUD
HOUUS CPOR
Expense ratios, % of total revenue [1][2]
Findings
CLLUD brand cost is the outlier: franchise + marketing runs 20.2% of total revenue ($464,446) vs 17.2% at CFDBR ($572,689) and 16.2% at HOUUS ($471,336). CLLUD books it as one lump account (65000 Franchise Fees, $462,346) [1][2]. Worth pulling the IHG statements to see what is inside.
CFDBR housekeeping supplies $172,778 (5.2% of revenue) vs $35,808 at CLLUD and $39,723 guest supplies at HOUUS. The account (50200) likely absorbs contract housekeeping or linen service; account usage parity is not guaranteed across books [1][2].
Credit card fees: CFDBR 2.8% of revenue ($91,749) vs CLLUD 0.9% ($20,849) and HOUUS 3.6% ($120,858 incl. chargebacks). The CLLUD figure looks understated for the volume; some processor fees may be netted elsewhere [1][2].
HOUUS NOI margin (15.5%) trails the College Station pair mainly on revenue per key: $22,917 vs $30,577 / $29,904, with payroll (24.1% of rev) and utilities (6.7% vs 1.9% / 3.2%) compounding it [1][2][3].
Validation
HOUUS rooms revenue
Books $2,836,083 [2] vs night audit $2,824,866 [3]
+0.4% match
HOUUS Jan occupancy
Night audit 1,818 room-nights [3] vs STR 46.2% of 3,937 supply = 1,819 [4]
exact match
CFDBR rooms revenue
Books $3,302,155 [1] vs 2025 tax receipts $3,305,559 [5]
-0.1% match
CLLUD rooms revenue
Books $2,283,247 [1] vs 2025 tax receipts $2,260,247 [5]
+1.0% match
Method notes
NOI = total revenue minus all operating expense lines, including management fees and property taxes, per Warren's comp-NOI definition (2026-06-12 ruling). No FF&E reserve deducted. Non-operating items (interest, D&A, income/franchise tax, owner items) excluded; HOUUS QBO books carry no D&A entries.
HOUUS rolled up from QBO pl_transactions (3,381 rows, 2025) using Warren's keyword rules plus code-block overrides for the hotel chart of accounts (66xx IHG program fees to Franchise, 7210 Real Estate Tax to Property Tax, OTA/travel-agency commissions to Commissions, dept wages to Payroll). CFDBR and CLLUD read from portfolio_pl_canonical (migration 213).
Occupied rooms exist only where a PMS night-audit feed runs (HOUUS, HOURP, HOUZN). CFDBR and CLLUD have no occupancy source in RevParPro (night audit, STR monthly, and deal STR all checked), so CPOR and ADR show only for HOUUS. Per-key figures are the cross-comparable basis.
Entity books post revenue on an irregular accrual cadence (e.g. CFDBR July $41K, CLLUD September $17K book months), so this comparison stays at annual grain.
Management fee basis differs: HOUUS 2.1% of revenue vs CFDBR 4.1% and CLLUD 3.5%. CLLUD has $52 in unmapped REVIEW residue (68950 Tax Expenses - Other), excluded.
Mgmt fees and property taxes are inside NOI by design, so these margins are not directly comparable to valuation-tab NOI, which excludes them.