What an expense report should show
- Who is claiming, and who is being asked to reimburse
- A report number and the date it was submitted
- The period or project the costs belong to, and a cost code if you have one
- Every expense with a date, a short description and the amount
- A category for each line, with a subtotal per category
- A total to reimburse, and the payment method
- Receipts attached, or a note explaining where they are
Why categories earn their keep
The first question anyone asks about an expense report is “where did the money go?”. Category subtotals answer it before the question is asked. They also let a client compare spend against a budget or a cost code, and they match the headings an accountant or bookkeeper already uses — travel, meals, materials, software, other.
This tool groups the lines automatically and prints a subtotal under each category. If a line does not fit an existing category, choose Other and describe it clearly.
Receipts and the $75 rule
Under US accountable-plan rules, keep receipts for all lodging and for any single expense of $75 or more. Smaller expenses still need a record — a card statement plus a note is usually enough, but a receipt is always safer. Photograph or scan receipts as you go; a folder of paper found at the end of the quarter is how claims get delayed.
This page is general information, not tax advice. Rules for your situation depend on your entity, your state and how your business is set up, so check with an accountant.
Mileage is its own line
If you drove for work, add a mileage line with the date, the route, the purpose and the miles. Keep a mileage log as well — fuel receipts do not tell you how many business miles were driven. Use the current IRS standard mileage rate, or your company's rate if it has one, and say which you used.
Personal card or company card?
A report on a company card is for the record, not for reimbursement. A report on a personal card is a request to be paid back. Note which one applies in the reimbursement field so nobody has to guess, and keep the two kinds of spend off the same report.
Charging costs to a client
Freelancers often pass travel, materials and software straight through on an invoice. That is fine if the contract says so — some contracts allow pass-through at cost, some allow a markup, and some forbid it. When you do bill them, put each cost on its own line in the invoice generator and reference the project. If you worked by the hour, the timesheet is the companion document.