https://www.investopedia.com/terms/a/accountableplan.asp#:~:text=An%20accountable%20plan%20is
here is more info about an accountable lan. rules must be followed otherwise the iRS will treat it as a non-accountable plan
there are two options for the employer. reporting should be done regularly ie not waiting until year-end to do the reporting
1) give the employee and advance and the within the required time limit required documentation is submitted and the employee reimburses the company for any excess
2) the employee submits a periodic expense report and then is reimbursed either directly or through payroll with it clearly indicated.
