How do I claim reimbursed expenses on my S Corp 1120S? Is it included in Gross receipts or sales and deducted under "other deductions" or somewhere else on the form?

I'm confused how to deduct reimbursed expenses on my 1120S.  I am a pilot and charge all my travel expenses back to my clients.  When they cut a check its for my services and my reimbursed expenses.  Do I include services+reimbursed expenses under my Gross sales and receipts and deduct the expenses somewhere on the 1120S?  If so, under which line is correct?  I've seen conflicting information on the internet.  I'm wondering if I need to add reimbursed expenses to line 19 "Other Deductions" statement or if it belongs somewhere else... i.e Other Income (loss) or COGS, etc.  First timer here.. Thanks!