Answer: d. percent or original construction cost
Explanation:
The question asks for the financial measure that is NOT used when analysing a hotel's OPERATING statement. As you may or may not know, the Operating Statement includes the income statement and is used to calculate operating costs and profits for the month.
Option D is a construction cost and therefore does not belong in the operating statement as it is a Balance sheet item. The rest of the options can be analysed to find out more about the Operating Statement because they are included in it but Option D cannot.
