H Group Holding, Inc. and Subsidiaries - Page 38




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          responsibility with the assistance of the other members of the               
          executive committee.                                                         
               For the Hyatt International group, the food and beverage                
          revenue was as integral to a hotel’s success as the room revenue.            
          Decisions about what type of food and beverage service to offer              
          were made by the general manager and area directors; HIC did not             
          provide a master plan or instruct hotels as to the kind of                   
          restaurant, bar, or cafe services to offer.                                  
               “Back-of-the-house” operations refers to support services               
          that are performed behind the scenes in a hotel, including                   
          engineering, maintenance, accounting, and management information             
          systems.  Back-of-the-house operations were within the exclusive             
          purview of the general manager and executive committee.  The                 
          general manager and executive committee were also responsible for            
          managing other hotel departments, including telephones, foreign              
          exchange, laundry, and membership clubs such as fitness and/or               
          golf.                                                                        
               The engineering or technical services departments of hotels             
          were responsible for hotel maintenance and safety.  That job is              
          basically standard from hotel to hotel, but may vary according to            
          local government rules, regulations, and license requirements.               
               The hotel controller is responsible for the books and                   
          accounts of the hotel operation and for maintaining the                      
          accounting records of the hotel.  A uniform system of accounts               





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