PBMares Accounting Blog

Mary F. Dolan, CPA

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It’s Not What You Think: Food and Beverage is an Amenity

Posted by Mary F. Dolan, CPA on Jul 10, 2017 1:03:42 PM


Articles on the topic of food and beverage (F&B) losses come out so regularly they are like a bad record stuck on repeat.  Sorry (I’m not sorry) to be perpetuating the trend. To put the concept simply, a club is going to lose money in F&B operations, just as it does in every other area, from golf to tennis to the pool. Even those that say they make a profit do not take into account the overhead costs not specifically allocated to the department.

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Topics: Club Industry, hospitality