Hubbell Policies

their relationship to the company should be clearly identified.

Entertainment Expenses. Entertainment expenses include the purchase of tickets to sporting events, concert or theater tickets, golfing, fishing or other activities which would be considered entertainment in nature. The expense type used should be “Entertainment -Other than Meals ” in Concur Expense. The business purpose and discussion must be fully explained in the appropriate field within Concur Expense. The explanation must be specific; statements such as “entertainment”, “golf”, etc., are not acceptable. All guests being entert ained and their relationship to the company should be clearly identified. Entertainment expenses are non deductible business expenses for federal income tax purposes. Food or beverages provided during or at an entertainment activity require a separate receipt or invoice. These meals should be bifurcated from “Entertainment - Other than Meals” and expensed within Concur under “Entertainment Meals”. Traveling Meals. These are meal expenditures associated with an employee who is traveling for a bona fid business purpose such as travel to Hubbell locations for meetings, traveling to visit customers or travel when an employee is attending a training seminar paid for by the company. The business purpose and discussion must be fully explained in the appropriate field within Concur Expense. These meals should be recorded using the expense category employees’ meals (i.e. Employee meals: breakfast, lunch and dinner). Provided meals. Meals that fall into this category are meals provided when employees are working late during seasonally busy time, working lunch meetings and meals provided on site during training classes or business meetings. The business purpose and discussion must be fully explained in the appropriate field within Concur Expense. These meals should be recorded using the expense category Employee Provided Meals. i. Meal expenses incurred for occasional large group in-office meetings. ii. Meal expenses incurred for occasional large group in or out of office sales or promotional seminars and meetings. iii. Meal expenses incurred for group meetings while attending conferences, seminars or training schools, paid for directly by the company. iv. Meal expenses incurred for occasional in-office working breakfasts, lunches and dinners for the convenience of Hubbell. v. Lunches, dinner, coffee, pastries, snacks and continental breakfasts for meetings served in or outside the office. vi. Meal expenses incurred for occasional overtime work. Examples of employee provided meals include:

Personnel recognition, mentoring or other miscellaneous events

i. M&E expenses incurred in connection with a formal or informal employee mentoring program.

ii. Events held on a nondiscriminatory recognizing individual or group achievements such as retirement lunches, employee anniversary parties, awards dinners or project completion celebrations.

Food and beverage expenses of nominal value (coffee or water service, candy available to employees or customer) are also considered to be a provided meal.

Business entertainment expenses in excess of $25 must be supported by a receipt attached to the expense report. Substantiation of business entertainment expenses are prompted within Concur, and must include:

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