An owner asks four questions: how full were we, what did we get for a room, what did the property earn, and who still owes us money. A surprising number of systems answer them from four different populations.
Occupancy and rate come from stays and their frozen nightly rates. Revenue comes from the closed day's snapshot. The guest ledger is what open folios currently carry. Because they derive from one audit rather than four queries, they reconcile.
Room-nights are counted on the calendar date — those are the property's civil dates and what the guest signed for. Revenue is counted on the business date. Conflating the two is what makes a report disagree with the audit for every late-night transaction.
Flow figures such as revenue sum across a range. Position figures such as rooms occupied do not — summing three nights of "rooms occupied" is not a room count, so those carry from the last audited day and say so.
A period containing an unaudited day reports null rather than zero for the affected figures, and names the dates, so the reader runs the audit instead of concluding the property earned nothing.