The future of revenue management is now in looking beyond the top-line sales that revenue managers typically look at. Having exhausted all revenue streams in managing revenues by looking at gross sales, 2015 will now have the advanced revenue managers looking at net sales. Thus revenue management is looking at more revenue streams besides the room and more variables to think about forecasting besides past history. Using top-line revenue as a guide for evaluating a hotel’s performance will need to be supplemented with measures that provide more of an indication of profit contribution, like Net RevPAR and sales and marketing efficiency.