Ok, thank you for the clarification. Then, it depends if the rules were met to exclude the reimbursement. When you say "a value" was reimbursed, that implies the expense and the reimbursement were not equal.
While it is acceptable for the employer to provide an allowance, any excess must be returned within a reasonable time frame.
If the excess was not returned, then the portion of the expense that was in excess must be allocated between excluded and included income.
For steps in calculating any excess, see page 23 of IRS 2019 Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad
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