# Expense ledger instructions

Use one row per service, expense, advance, or adjustment line. Synthetic example WO-204 totals $598: $450 + $48 + $126.40 - $26.40. The final expense component is $148. Mileage is 80 × illustrative contract rate $0.60, not an IRS rate claim.

The return credit is linked to L03 and occurs before payment. All example rows are approved and not released. If already paid, preserve the original payment and open a recovery/adjustment decision instead of rewriting the original. Follow contract and applicable requirements before offsets.

Keep tax treatment pending until an authorized specialist supplies a documented decision. A reimbursement label is not a reporting conclusion. Do not place full bank details, tax identifiers, or sensitive client data in this worksheet. Evidence references should point to restricted storage.

Blank template has headers only plus an empty row. CSVs are plain values; calculate quantity × rate and totals in your own controlled copy. Credits are signed numeric values. Prevent duplicated receipt allocations across work orders.