Deductions & credits

I am in the community for the first time. I am doing some research on employee home office expenses reimbursed by the employer. The question is whether depreciation needs to be included in the reimbursement? Some say since depreciation is not an out-of-pocket expenditure it should not be reimbursed. This may go against the allowed or allowable concept. The theory is the depreciation is not a DEDUCTION but a REIMBURSEMENT and therefore does not come under the allowed or allowable rules. The employee chooses what expenses to submit for reimbursement and simply doesn't include the depreciation. What are your thoughts? Thanks for any help in advance.