Does the Delta Hotels By Marriott FDD include a statement of cash flows?
Delta_Hotels_By_Marriott Franchise · 2025 FDDAnswer from 2025 FDD Document
The accompanying financial statements present the results of operations, financial position, and cash flows of the Company in accordance with generally accepted accounting principles in the U.S. ("U.S. GAAP").
We classify incremental costs of obtaining a contract with a customer in the "Intangible assets, net" caption of our Balance Sheets, the related amortization in the "Contract investment amortization" caption of our Income Statements, and the cash flow impact in the "Amortization and depreciation" and "Contract acquisition costs" captions of our Statements of Cash Flows. See Footnote 3. Intangible Assets for information on capitalized costs incurred to obtain contracts with customers.
Source: Item 21 — FINANCIAL STATEMENTS (FDD page 132)
What This Means (2025 FDD)
Yes, the 2025 Delta Hotels By Marriott FDD references a statement of cash flows. Specifically, the document mentions that the company's financial statements present the results of operations, financial position, and cash flows in accordance with generally accepted accounting principles in the U.S. ("U.S. GAAP").
Furthermore, the FDD states that when the company incurs costs to obtain contracts with customers, the cash flow impact is reflected in the "Amortization and depreciation" and "Contract acquisition costs" captions of the Statements of Cash Flows. This indicates that a statement of cash flows is prepared as part of Delta Hotels By Marriott's financial reporting.
Prospective franchisees can review the statement of cash flows within the FDD to understand how Delta Hotels By Marriott manages its cash inflows and outflows, particularly concerning contract-related activities. This information can be useful in assessing the financial health and stability of the franchisor.