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Depreciation and Effective Age

A methodology whitepaper for inclusion in report addenda. Written for an intelligent reader who is not an appraiser.

Bryan Younge
Bryan Younge
Managing Partner, USA
Report
Viewpoint

From ambition to evidence: turning Hotel Asset Management & ESG data into value creation

This report is tailored specifically for strategic advisors, institutional investors, developers, and key stakeholders across the hospitality, tourism, and real estate sectors. It delivers actionable market intelligence, performance benchmarks, and pipeline analysis designed to guide high-level capital deployment, asset positioning, and strategic decision-making throughout the region.

Alex Smith
Alex Smith
Partner, EMEA
Viewpoint

Beyond the spa: The commercial and investor guide to NZ hotel wellness

This report provides commercial intelligence tailored specifically for hotel investors, asset managers, and operators across New Zealand. It delivers market data, P&L economics, and a structured decision-making framework to guide capital deployment, asset positioning, and wellness amenity integration.

Douglas Drummond
Douglas Drummond
Director – Tourism and Leisure, New Zealand
Viewpoint

From Heritage to Headline Sector: The Rise of Spa Hotels & Resorts in the Baltic States

The Baltic states — Estonia, Latvia and Lithuania — are in the midst of the most significant spa and wellness hotel investment cycle since the region’s post-Soviet tourism recovery.

Arvydas Balčiūnas
Arvydas Balčiūnas
Managing Director, Lithuania
Viewpoint

Why generic “Eco-Friendly” hotel claims are about to become a major legal & financial risk

Generic “Eco-Friendly” Hotel claims are about to become a major legal & financial risk. Starting September 2026, EU Directive 2024/825 establishes strict consumer protection standards prohibiting generic green claims, unverified self-badges, and carbon-offset neutral statements. Applying globally to any operator targeting EU consumers, this guide decodes what hoteliers can legally say – and the verified data infrastructure required to back it up.

Alex Smith
Alex Smith
Partner, EMEA
Viewpoint

Record overnight stays, rising prices, mounting challenges.

What’s really behind Switzerland’s tourism boom — and what could disrupt it. 2025 was the most successful year on record for Swiss tourism, with overnight stays up 2.6 per cent to 43.93 million. But behind the headline figures lies an industry navigating geopolitical volatility, a domestic-international demand shift, structural challenges in hotel financing, and a widening gap between luxury and mid-market positioning. Andrea Jörger, Managing Partner of Horwath HTL Switzerland, shares his perspective on where the opportunities — and risks — lie

Katja Freudling
Katja Freudling
Consultant, Germany