I found the answer to the quest relations on the AHLEI (one of the groups involved in writing the 11th editions) FAQ web page. The website address is https://www.ahlei.org/Resources/USALI/Uniform-System-of-Accounts-for-the-Lodging-Industry-FAQ/
I have copied their answer regarding guest relations below
I cannot find anywhere to code expense related to guest relations and service recovery (something provided to an unhappy guest). We code loyalty program point purchases on behalf of guests to a service recovery account and anything else to guest relations, both accounts in rooms department. I'm not sure what to do with these accounts. I've reviewed all departments.
A:Recovery Costs related to customer service deficiencies should be captured as a Miscellaneous Expense item in the relevant department, or Entertainment-In House if the recovery involves purchasing Food & Beverage for the customer.
I hope this information helps you.