Accounting Question (Accountable Plans)

3. Kurt drives 10,000 miles in 2018 for business. Under her employer's accountable plan, he gets reimbursed 60 cents a mile, which is more than the standard mileage rate of 54.5 cents a mile. His total reimbursement is $6000. How is this payment reported?

4. Kevin is paid $2000 a month by his employer. On days that he travels away from this home on business, his employer designates $50 a day of his salary as paid to reimburse travel expenses. How is the $50 reported when he travels away from Home? When he does not travel away from home?

5. ABC Company pays its sales force substantiated expenses not in excess of $5000 per month. John, a new hire, wants to have a larger expense budget and has offered to reduce his sales commissions to accommodate that larger payment. ABC Company agrees and sets a $6000 budget for John, reducing commissions otherwise payable to John the $1000. How should the $6000 be reported to John?

Assume John does not offer to reduce his commissions and ABC agrees to a cap of $6000 for John, leaving the other sales people with a $5000 monthly expense reimbursement cap. How should the $6000 be reported to John?