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System Fund and reimbursables | 12 Months Ended
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Dec. 31, 2023
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System Fund and reimbursables | 32. System Fund and reimbursables System Fund and reimbursable revenues and expenses comprise:
|  |  |  |  | 2023 $m |  |  |  |  | 2022 $m |  |  |  |  | 2021 $m
System Fund revenues |  |  |  |  |  | 1,564 |  |  |  |  |  | 1,217 |  |  |  |  |  | 928
Reimbursable revenues |  |  |  |  |  | 896 |  |  |  |  |  | 832 |  |  |  |  |  | 589
System Fund and reimbursable revenues |  |  |  |  |  | 2,460 |  |  |  |  |  | 2,049 |  |  |  |  |  | 1,517
System Fund expenses |  |  |  |  |  | (1,545) |  |  |  |  |  | (1,322) |  |  |  |  |  | (939)
Reimbursable expenses |  |  |  |  |  | (896) |  |  |  |  |  | (832) |  |  |  |  |  | (589)
System Fund and reimbursable expenses |  |  |  |  |  | (2,441) |  |  |  |  |  | (2,154) |  |  |  |  |  | (1,528)
System Fund revenues include:
|  |  |  |  | 2023 $m |  |  |  |  | 2022 $m |  |  |  |  | 2021 $m
Assessment fees and contributions received from hotels and other revenues |  |  |  |  |  | 1,185 |  |  |  |  |  | 989 |  |  |  |  |  | 727
Loyalty programme revenues, net of the cost of point redemptions |  |  |  |  |  | 379 |  |  |  |  |  | 228 |  |  |  |  |  | 201
System Fund expenses include:
|  |  |  |  | 2023 $m |  |  |  |  | 2022 $m |  |  |  |  | 2021 $m
Marketing |  |  |  |  |  | 498 |  |  |  |  |  | 408 |  |  |  |  |  | 147
Staff costs |  |  |  |  |  | 399 |  |  |  |  |  | 341 |  |  |  |  |  | 304
Depreciation and amortisation |  |  |  |  |  | 83 |  |  |  |  |  | 86 |  |  |  |  |  | 94
Impairment loss/(reversal) on trade receivables (note 17) |  |  |  |  |  | – |  |  |  |  |  | 7 |  |  |  |  |  | (6)
Other net impairment reversals (note 14) |  |  |  |  |  | – |  |  |  |  |  | – |  |  |  |  |  | (3)

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- Definition The entire disclosure of system fund and reimbursables. + References No definition available. + Details
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