Accountable plan.To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. 1.They must have paid or incurred allowable expenses while performing services as your employees. The reimbursement or advance must be payment for the expenses and must not be an amount that would have otherwise been paid to the employee as wages. 2.They must substantiate these expenses to you within a reasonable period of time. 3.They must return any amounts in excess of substantiated expenses within a reasonable period of time. If these elements don't exist, your company is on a ______________ plan.