Question

should reimbursement business expense be treated the same as an business expense

Answer 1

Reimbursement  business expense is paying back the employees the expenses incurred by them for business purposes. Such expenses includes education and training, business supplies and tools, cab fare, travel, hotel stay for business purposes etc.

Business expenses are expenses incurred by the Company directly whereas in reimbursement bills are paid by employees and submitted for reimbursement to the Company.

It is of no significant whether it is reimburesement and only important point is that expenses should be for the purpose of business activity of the Company.