Expense Type Helper

EXPENSE TYPE HELPER

Examples/Additional Expense Type Expense Detail Required Documentation Information Will pre-pop into the Company Card Screen Issued to restrictive groups and only in the expense report system (CTE) and Further expenses should be added to the Advance Request used for hotel, car rental, meals and should be added to an expense report within expense report to reconcile the advance. other business related expenses. two weeks of travel completion. Awards to Employee Employee Special Compensation form required for any dollar amount, and must be Itemized Receipt if $25 and greater. Amex Gift Check attached to the expense report. Social Includes Amex Gift Checks Employee Special Compensation Form security numbers must be included for all recipients. Cash equivalents include any instrument Employee Special Compensation form that may be used in lieu of cash, such as required for any dollar amount, and must be deposits to debit cards, bearer checks, Itemized Receipt if $25 and greater. Cash Award attached to the expense report. Social travelers checks, widely accepted gift Employee Special Compensation Form security numbers must be included for all certificates, such as Amex, Visa or any recipients. instrument that may be redeemed in cash by the holder.

Gift Certificates that are not widely Employee Special Compensation form accepted, such as restaurant gift required for any dollar amount, and must be certificates, are considered non-cash Itemized Receipt if $25 and greater. Gift Certificate attached to the expense report. Social awards. Gift certificates that allow the Employee Special Compensation Form security numbers must be included for all employee to receive a reduction of the recipients. balance on his or her account are cash equivalents.

Non-Cash awards bearing Abbott logo or name greater than $250, and length of service or retirement gifts greater than $400 require an employee special If the award is under $25 per recipient, add Itemized Receipt if $25 and greater. compensation form. only your name under attendees and put in Employee special compensation form for Included in this expense type are: Safety the comments section that the award is under Non-Cash awards greater than $25, Non- Non-Cash Award plaques and trophies, Awards bearing $25 per recipient. Over $25 per recipient Cash awards bearing Abbott logo or name Abbott name or logo, Length of service required a list of the employee(s) the greater than $250, and length of service or or retirement and all other non-cash award(s) was given to. retirement gifts greater than $400 awards. Gift Certificates that are not widely accepted, such as restaurant gift certificates, are considered non-cash awards. When expensing communications, statement must include name of account holder as well as a breakdown of charges, note that Communications only current charges will be reimbursed and negative amounts or credits cannot be applied or paid. If the statement is issued under a spouse/partner, please indicate in remarks section of expense entry why the statement is not under the employee's name. Itemized receipt required for expenses $25 Current charges only. Bundled packages and greater. Documentation should 1st Home Business Line Monthly home business line charge must be broken out on the bill. Early contain employee name, current charges termination fees are not reimbursable. and total charges (summary pages showing this information). Itemized receipt required for expenses $25 Current charges only. Bundled packages and greater. Documentation should 2nd Home Business Line Monthly fax line charge must be broken out on the bill. Early contain employee name, current charges termination fees are not reimbursable. and total charges (summary pages showing this information). Itemized receipt required for expenses $25 International calling cards. Does not and greater. Documentation should Calling card used while traveling for business Calling Card include air cards or wireless modem contain employee name, current charges purposes only cards and total charges (summary pages showing this information). Monthly cell phone charges and blackberry bills. Equipment is NOT included under this Current charges only. Bundled packages Itemized Receipt if $25 and greater, Only Cellular/Mobile Phone expense type, ONLY usage charges. must be broken out on the bill. Early the invoice summary pages are required Accessories should be placed under desk termination fees are not reimbursable. for reimbursement. supplies Itemized Receipt if $25 and greater, Only Daily Wireless Network Charge Daily fee for internet usage outside of plan Wireless Hot Spot Fees the invoice summary pages are required for reimbursement. Itemized receipt required for expenses $25 Current charges only. Bundled packages and greater. Documentation should Monthly Internet Service Provider Monthly internet bill must be broken out on the bill. Early contain employee name, current charges (VPN) termination fees are not reimbursable. and total charges (summary pages showing this information). Updated 9/10/2018 1 EXPENSE TYPE HELPER

Examples/Additional Expense Type Expense Detail Required Documentation Information Itemized receipt required for expenses $25 Current charges only. Bundled packages and greater. Documentation should Pager Monthly pager bill must be broken out on the bill. Early contain employee name, current charges termination fees are not reimbursable. and total charges (summary pages showing this information). Company Car Company Car Expense (Applicable only to Fleet Car participants, unless otherwise noted) City Stickers Stickers for company cars only Copies of application acceptable. Itemized Receipt if $25 and greater. Must be selected and added from company Company Car Charge Must be expensed monthly. No Documentation Required card. Itemized Receipt if $25 and greater. For For use by employees that are not issued a Company Car Oil - PHH card holders you must have an PHH card Approval letter from Fleet Company Car Wash Car wash and detailing No Fleet approval letter required. Itemized Receipt if $25 and greater. For use by employees that are not issued a Itemized Receipt if $25 and greater. For Gasoline PHH card. Comment must be included in - PHH card holders you must have an report Approval letter from Fleet License & Taxes For company cars only Copies of application acceptable. Itemized Receipt if $25 and greater. Emergency tow, tire repair, lockout, and Itemized Receipt if $25 and greater. Other Company Car Expense - maintenance repair Approval Letter from Fleet Traffic ticket or toll violation issued by Contact [email protected] to Traffic Violation For company cars only Element dispute Itemized Receipt if $25 and greater. For Window Fluid For company cars only - PHH card holders you must have an Approval letter from Fleet Itemized Receipt if $25 and greater. For Wiper Blades For company cars only - PHH card holders you must have an Approval letter from Fleet Conference/Seminar Itemized Receipt if $25 and greater. Current charges only. Includes Receipt from vendor should include the Audio Conference Conference calls Intercall/WebEx conferences employees name and detailing the service provided. Invoice must include name and date of Registration fees are reimbursable in Other Conference/Seminar conference/seminar and proof of Itemized Receipt if $25 and greater. advance payment. Driver Safety training and SMITH Training Work related training courses are allowed, tutition is NOT Itemized Receipt if $25 and greater. allowed. Registration fees are reimbursable in Invoice must include date of conference User Conference Itemized Receipt if $25 and greater. advance and proof of payment.

Itemized Receipt if $25 and greater. Current charges only. Intercall Receipt from vendor should include the Video Conference Conference calls with video conferences employees name and detailing the service provided. Display Cost Approval and documentation must be Approved by Division Review Expenses with prior approval from the Approval and documentation must be attached to report. Refer to US Policies Procedure division attached to report. & Procedures (USP&P) for details Purchase of equipment over $500 are Itemized Receipt if $25 and greater, If over exception to policy and require the $500 approval from the Corporate V.P. of Audio Visual Equipment Fee Rental fees for audio visual equipment. Corporate V.P. of Purchasing and the Purchasing and the appropriate Divisional appropriate Divisional Controller Controller approval. Booth Setup/Breakdown Service Cost associated with setting up booth - Itemized Receipt if $25 and greater Itemized Receipt if $25 and greater, General Program Support Form (If for an May be funded, except where association or society an exhibit letter or Display Costs fee paid to HCO Fee for display booth exhibit/display is in a single physician’s application from the association or society office is acceptable in place of the General Program Support Form) Itemized Receipt if $25 and greater, General Program Support Form (If for an May be funded, except where association or society an exhibit letter or Display Costs fee paid to Non-HCO Fee for display booth exhibit/display is in a single physician’s application from the association or society office is acceptable in place of the General Program Support Form)

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Examples/Additional Expense Type Expense Detail Required Documentation Information Electrical Hookup Fee Fee for connecting electric to display booth - Itemized Receipt if $25 and greater Purchasing additional items needed for Other Display Cost Expenses related to setting up display Itemized Receipt if $25 and greater display Purchased from Approved List Items purchased from the Abbott store Abbott Store items Itemized Receipt if $25 and greater Business related cost including stamps Shipping Fees Postage and shipping Itemized Receipt if $25 and greater and shipping materials $10 per customer based on estimated Snacks for Display Booth (Other) Candy for display booth Itemized Receipt if $25 and greater attendees. Refer to USP&P for details $10 per customer based on estimated Snacks for Display Booth (HCPs) Candy for display booth Itemized Receipt if $25 and greater attendees. Refer to USP&P for details Supplies for Display Booth: Non- Pens, papers, office supplies Supplies needed for setting up booth Itemized Receipt if $25 and greater Promo

Table and Chair Rental Fee Fees for table and chair rental in display area - Itemized Receipt if $25 and greater

Food and Items Meals with healthcare professionals/customers must be conducted in compliance with the Office of Ethics and Compliance's (OEC) Business Meal with HCP(s) US Policies & Procedures (USP&P), which can be found on the iComply web-site.

No limit/ratio for taking out employees, as Itemized receipt is required irespective of Food - No HCP(S) present long as health care professionals are not in amount attendance.

Off-site meal $150 pp limit excluding tax, Meals with healthcare gratuity. On-site meal $25 pp limit excluding professionals/customers must be tax, gratuity and delivery charge. No limit on conducted in compliance with the Office Itemized receipt is required irespective of Food - HCP(S) present the number of HCP/Customers who attend. of Ethics and Compliance's (OEC) US amount No dropping off or arranging for pickup of Policies & Procedures (USP&P), which food for later consumption. can be found on the OEC Web site.

$10 limit per patient per item, excluding tax Informational sheets and brochures, and shipping. $100 combined value per patient self-assessment and tracking HCP/Customer if provided to HCP/Customer tools, written materials that inform Name of recipient. Itemized Receipt if $25 Items for HCP(s): Non-Promo to give to patients. Any Abbott generated or patients about adherence to medicine and greater. Abbott-branded items must be reviewed and regimens, healthy lifestyle materials, approved in accordance with divisional patient assistance program information. approval processes.

Informational sheets and brochures, patient self-assessment and tracking Item to Other Non-HCP (Not Item to Other Non-HCP (Not Employee) tools, written materials that inform Name of recipient. Itemized Receipt if $25 Employee) Item to Patient/Consumer patients about adherence to medicine and greater. regimens, healthy lifestyle materials, patient assistance program information.

Expenses incurred when buying Abbott Nutralink Nutrition food products for HCPs (abbott zone Itemized Receipt if $25 and greater. bars, candies, chocolates)

Team building events. Third party gifts. Must Other (Non-Meal) not include health care professionals. List of Attendees required Itemized Receipt if $25 and greater. attendees are required. This is an event at which food and beverages are provided. Not to be used for retirement, Receptions - with HCP(s) Itemized Receipt if $25 and greater. annivserary, or other internal employee celebrations. Foreign Exchange Credit card statements are allowable. Itemized receipt or credit card statement if Fees Fees incurred converting money Fees should not be added into expense, $25 and greater this must be listed out separately Credit card statements are allowable, Expense monies lost or gained in the Itemized receipt or credit card statement if Gains/Losses however it must show the employees conversion of foreign currency $25 and greater name.

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In an effort to assist with commonly asked questions and guidance for timely submission of expense reports, the Expense Type Helper was created as a quick reference tool. This tool is not a substitute for the Corporate Finance Manual (CFM) or US Policies & Proceduures (USP&P) guidelines. You may obtain and read the CFM's and USP&P through the Abbott Homepage for exact wording to policies and procedures. Examples/Additional Expense Type Expense Detail Required Documentation Information Incidentals Insurance claim showing deductible owed and the incident occurred while on Auto Insurance Deductible Deductibles paid on insurance claims - company business travel. Accident report must be included. Copying/Printing Charges for copying or printing services Itemized Receipt if $25 and greater Includes hospital fees, permits and badges. Credentialing vendor fees, Credentialing - Non-HCO Vendor professional/online training program fees and Selection of vendor is a required field Itemized Receipt if $25 and greater other credentialing fees paid Non-HCO's vendors Includes hospital fees, permits and badges. Credentialing vendor fees, professional/online training program fees and The HCO must be selected and added Credentialing paid to HCO Itemized Receipt if $25 and greater other credentialing fees paid HCO vendors. from the HCO database. The HCO must be selected and added from the HCO database. Express Mail/Courier Service Cost of express mail or a courier service Itemized Receipt if $25 and greater Fax Vendor charges for faxing copies Not for purchase of fax machine. Itemized Receipt if $25 and greater Purchase of flowers/gift basket for death or Flowers purchased for death and hospitalization ($100 Maximum). Gifts hospitalization for Lake County Hospitality associated with international business employees should be purchased through Itemized Receipt if $25 and greater travel/affiliates are allowable in this expense Abbott. Employee services office ext. 7- type also 7358. Funeral flowers are not permitted

Itemized Receipt if $25 and greater, If over Includes cell phone accessories, items Office supplies not purchased through Abbott $500 approval from the Corporate V.P. of Office Supplies for home office. Pens, Paper, Jump requisition system Purchasing and the appropriate Divisional Drives, Computer Mouse, etc. Controller

Itemized Receipt if $25 and greater, If over T-shirts used for a teambuilding event. Not for purchase of gift cards or gifts to $500 approval from the Corporate V.P. of Other Incidentals Holiday Cards For baggage fees, use Other employees Purchasing and the appropriate Divisional Transportation Controller Passport/Visa fees, includes passport Passport/Visa Passport/Visa fees, includes passport photos Itemized Receipt if $25 and greater photos Business related cost including stamps Postage Postage and shipping Itemized Receipt if $25 and greater and shipping materials Presentation Supplies Papers, binder, pens, etc. Purchases used for presentation Itemized Receipt if $25 and greater

Purchase of books and journals for business use. Books are to be kept Publications Books within the department, if the book is Itemized Receipt if $25 and greater being given to an employee this will need to be expensed as Non-Cash Award

Additional software required for Abbott Software Work related software less than $500 p.c.'s should be purchased through Itemized Receipt if $25 and greater division technical support services

Payment history summaries are not Storage Fees Monthly storage fees acceptable. Must be the current monthly Itemized Receipt if $25 and greater itemized bills

Lodging Equipment required for meetings. Audio Visual Audio visual rental fee for meeting room Itemized Receipt if $25 and greater Itemized receipt required Can be paid in advance. Hotel bill must Deposits Deposits to reserve hotel rooms show paid deposit. Not to be used for Itemized Hotel Invoice deposits on meals Allowable on business trip. Memberships are Health Club Included on hotel bill Itemized Hotel Invoice not reimbursable

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In an effort to assist with commonly asked questions and guidance for timely submission of expense reports, the Expense Type Helper was created as a quick reference tool. This tool is not a substitute for the Corporate Finance Manual (CFM) or US Policies & Proceduures (USP&P) guidelines. You may obtain and read the CFM's and USP&P through the Abbott Homepage for exact wording to policies and procedures. Examples/Additional Expense Type Expense Detail Required Documentation Information Hotel Please itemize Hotel Invoice Please itemize Hotel Invoice Itemized Hotel Invoice Laundry Allowable on extended business trip Included on hotel bill Itemized Hotel Invoice Food is not included under this expense Meeting Room Charge for meeting room only type. Meals should be placed under Off- Itemized Receipt if $25 and greater site meal Mini-bar Allowable on business trip Included on hotel bill Itemized Hotel Invoice Food is not included under this expense Meeting Room Charge for meeting room only type. Meals should be placed under Off- Itemized Receipt if $25 and greater site meal Mini-bar Allowable on business trip Included on hotel bill Itemized Hotel Invoice Movie Allowable on business trip Included on hotel bill Itemized Hotel Invoice Other Hotel Incidentals Other purchases or services Personal expenses are not reimbursable Itemized Hotel Invoice Telephone (Tele/Fax/I-Net) Phone/internet usage in hotel room Included on hotel bill Itemized Hotel Invoice Tips - Hotel Tips for service during hotel stay - Itemized Hotel Invoice Valet Service Includes all parking Included on hotel bill Itemized Hotel Invoice VAT Refund VAT charges included on bill - Itemized Invoice Meals When traveling overnight, breakfast, lunch and dinner is reimbursed, however dinner will Abbott expects each employee to also be reimbursed in conjunction with late Individual Breakfast exercise good judgment in selecting Receipt required if $25 and greater arrival home providing the expense is eating establishments and menu items. properly annotated in the "Remarks" section of the expense report.

When traveling overnight, breakfast, lunch and dinner is reimbursed, however dinner will Abbott expects each employee to also be reimbursed in conjunction with late Individual Dinner exercise good judgment in selecting Receipt required if $25 and greater arrival home providing the expense is eating establishments and menu items. properly annotated in the "Remarks" section of the expense report.

When traveling overnight, breakfast, lunch and dinner is reimbursed, however dinner will Abbott expects each employee to also be reimbursed in conjunction with late Individual Lunch exercise good judgment in selecting Receipt required if $25 and greater arrival home providing the expense is eating establishments and menu items. properly annotated in the "Remarks" section of the expense report.

When traveling overnight, breakfast, lunch and dinner is reimbursed, however dinner will Abbott expects each employee to also be reimbursed in conjunction with late Individual Snack exercise good judgment in selecting Receipt required if $25 and greater arrival home providing the expense is eating establishments and menu items. properly annotated in the "Remarks" section of the expense report.

Other Corporate officer approval required with the exception of Vascular employees. Receipt Required if $25 and greater, ALL Dues Professional dues only Allowed for AV employees with pre- Dues need a Corporate Officer approval. approval of employee's manager. Other - Officer Approved

Grade 24 or higher does not require a corporate officers approval, but is limited Itemized receipt required for expenses $25 Exception to Corporate Finance manual Airline Clud to one airline club membership. Please and greater. Corporate Officer Approval if policy note grade level in comments section for below Grade 24 CTE review.

If the fee is due to foreign travel please Bank processing charges due to converting Bank Fees expense in fees under the foreign Itemized Receipt if $25 and greater monies exchange category. Itemized receipt if $25 and greater, Exception to Corporate Finance manual Credit Card Fees Corporate Officer approval required approval email or letter from corporate policy officer Itemized receipt if $25 and greater, Exception to Corporate Finance manual Lost/Stolen Personal Property Corporate Officer approval required approval email or letter from corporate policy officer Itemized receipt if $25 and greater, Exception to Corporate Finance manual Miscellaneous Corporate Officer approval required approval email or letter from corporate policy officer

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In an effort to assist with commonly asked questions and guidance for timely submission of expense reports, the Expense Type Helper was created as a quick reference tool. This tool is not a substitute for the Corporate Finance Manual (CFM) or US Policies & Proceduures (USP&P) guidelines. You may obtain and read the CFM's and USP&P through the Abbott Homepage for exact wording to policies and procedures. Examples/Additional Expense Type Expense Detail Required Documentation Information Assignment letter w/ approval from division Assignment letter required. Includes Per Diem - Temp. Assignment Itemized receipt required controller or HR manager, Itemized temporary relocation expenses. Receipt This is an event at which food and beverages are provided. Not to be used for retirement, Receptions Itemized Receipt if $25 and greater. annivserary, or other internal employee celebrations. Itemized receipt if $25 and greater, Tuition not paid through Council for Adult and Tuition Corporate Officer approval required approval email or letter from corporate Experiential Learning (Ed Link) officer Any expense not business related is not If Bank of America charge is personal, Personal reimbursable, therefore must be checked as No Documentation Required please pay them directly. "Personal Expense Transportation If airfare is purchased through Travel Employee has 90 days from the date of Out of pocket transactions must include Management Company (TMC) with your travel to clear all tickets. Invoice/itinerary Travel Agency Exception Form with all corporate card, no receipt is required. Out of must be included for all airfare out of Airfare required signatures and an Itemized pocket or purchases outside TMC requires pocket expenditures (Tickets purchased Receipt. Company Pre-paid transactions Travel Agency Exception form with all outside Abbott Travel Management do not require any paperwork. required signatures and receipt/itinieary. Company (TMC))

If airfare is purchased through Travel Employee has 90 days from the date of Out of pocket transactions must include Management Company (TMC) with your travel to clear all tickets. Invoice/itinerary Travel Agency Exception Form with all corporate card, no receipt is required. Out of must be included for all airfare out of Airfare - Company Pre-Paid required signatures and an Itemized pocket or purchases outside TMC requires pocket expenditures (Tickets purchased Receipt. Company Pre-paid transactions Travel Agency Exception form with all outside Abbott Travel Management do not require any paperwork. required signatures and receipt/itinieary. Company (TMC))

Airfare for an HCP should be booked via an Airfare for an HCP should be booked via Airfare for an HCP should be booked via Abbott sponsor with Abbott's Travel an Abbott sponsor with Abbott's Travel an Abbott sponsor with Abbott's Travel Airfare for HCP Management Company (TMC). Management Company (TMC). Management Company (TMC). Sponsoredtravel.oneabbott.com Sponsoredtravel.oneabbott.com Sponsoredtravel.oneabbott.com Airport/Departure Tax Foreign travel only Comment required Itemized Receipt if $25 and greater Airline baggage fees, airport ticket If ancillary travel fee is company paid MCUS- If ancillary travel fee is company paid Ancillary Travel Fees exchange fees (outside of Amex Travel), No receipt is required. MCUS-No receipt is required. and standby fees. Bus Tickets for bus travel - Itemized Receipt if $25 and greater

No dollar limit. Accessories allowed if Car Rental - Itemized Receipt if $25 and greater included in rental bill such as GPS, chauffeur

Car Rental Fuel/Petrol Gas bills for car rental only - Itemized Receipt if $25 and greater Ferry Tickets for Ferry - Itemized Receipt if $25 and greater

HCP ground transportation costs have been Accurately ID the HCP for expense Ground Transportation for HCP Itemized Receipt if $25 and greater paid by you for taxi, bus, shuttle, ferry. transaction. Product is a required field.

Receipt must include vendor's name and Limousine Limo bills for business travel Itemized Receipt if $25 and greater address

Other Transportation Baggage fee. Gasoline for Non-PHH users. - Itemized Receipt if $25 and greater Parking Parking expenses - Itemized Receipt if $25 and greater Using personal car for business travel. Must Personal Car Mileage/Kilometers record to and from destinations as well as No receipts required for mileage No Documentation Required number of miles traveled Shuttle Shuttle, or bus rental Bus rental for team building events Itemized Receipt if $25 and greater Subway/Underground Tickets for subway or underground travel - Itemized Receipt if $25 and greater Receipt must include vendor's name and Taxi Taxi bills for business travel Itemized Receipt if $25 and greater phone number Transportation tips not included on original Tips - Transportation - Itemized Receipt if $25 and greater bill Receipts for tolls. Must included itemization Replenishment charges are not Tolls Itemized Receipt if $25 and greater when submitting invoice reimbursable Invoice/itinerary must be included for out Itemized Receipt if $25 and greater, Train Train tickets of pocket Invoice or Itinerary if paid Out-of-Pocket

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