In 2016 more and more hotels and restaurants use cloud-based Point Of Sale and or Property Management Systems. Instead of purchasing software, a monthly "Software as a Service-Fee" is levied. From an accounting perspective, this is now an expense rather than an investment, that is written off. What happens if this monthly booking is (erroneously) classed as a COGS item and not as an expense?: now your buying cost is driven up while the Systems Expenses show too low. In other