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Accounting for timeshare and vacation ownership resorts, including maintenance fees, special assessments, and reserve fund management

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July 10, 2026·mike

Timeshare and Vacation Ownership Accounting: Maintenance Fees, Special Assessments, and Reserve Funding

Maintenance fees, special assessments, and reserve funds need separate ledgers — commingling them is why timeshare and vacation ownership resorts end up issuing surprise assessments averaging $1,800 or more per owner when reserves run dry.