An accounting was found after the closing of financial statements. While on a

$2$day business trip, an employee was injured at the hotel in which the business conference was taking place? As a courtesy $/$ apology, the hotel extended a financial credit to the employee for an additional week stay to be used at their leisure. In ieu of providing a certificate, the hotel applied funds to company credit card. The company applied the funds against other charges on the business credit card. How should the correction be handled? What accounting standard $($ASU$)$

$$would be applied to a case of hotel reimbursement applied to a company in lieu of an employee?