POLICYANDPROCEDUREMANUAL

SOPNO:
ACCTGOP0025/16
DEPARTMENT: ACCOUNTINGSUBSECTION:OPERATIONS
SUBJECT:
CORPORATETRAVEL&ENTERTAINMENTISSUEDATE:MAY4,2016

POLICY:TravelandEntertainmentexpenses(T&E)incurredbyemployeesofAtriumHospitality,itsaffiliates,
andmanagedpropertiesareforabonafidebusinesspurpose,reasonableinnature,andcomplywithlocaltax
requirementsforexpensedeductibility.AllTravel&Entertainmentmustbepreapprovedelectronicallyorin
writingbytheemployeesDepartmentHead.

PROCEDURE:

1. AbonafidebusinesspurposeisdefinedasanactivityinwhichAtriumHospitality,itsaffiliates,or
managedpropertieswillreceiveadirectfutureeconomicbenefit.Expensesincurredasabonafide
businesspurposemustcomplywiththeInternalRevenueCoderegulations.(SeeIRSPublication463)
https://www.irs.gov/publications/p463/ch01.html

2. AIRLINETRAVEL
a. Employeeswillminimizecoststhroughthepurchaseofairfaresmorethan14daysin
advance,takingadvantageoflowestfares,utilizingavailablediscountsandotheroptions,
whilenotunreasonablyinconveniencingthetraveler.Areasonablebusinessjustificationis
requiredwhentravelisbookedlessthan14daysornotselectingthelowestpricedtravel.
b. ConcurusersshouldusetheConcurTravelManagementWebsitewhichwillprovidebestfare
alternatives.Atriumhasenteredintoagreementswithpreferredcarriers.Thesecarriers
shouldalwaysbeselected,unlessthecostis10%orhigherthanothercarrieroptionsfora
similaritinerary.Thepreferredcarriersare:
i. Delta
ii. AmericanAirlines
iii. Southwest
c. Allairtravelshouldbeincoach/economyclass.Businessclass,firstclass,andother
exceptionsarenotallowed.Upgradesareallowedatthetravelerspersonalexpenseaslong
asthelowestlogicalfareisutilized.
d. FrequentFlyerprogramsmustinnowayinfluenceflightselection.Iftheassociateelectsto
joinafrequentflyerprogram,anydiscount/frequentflyercouponsaccumulatedbyan
associateonbusinesstravelremainthepropertyoftheassociate.Thesecouponsmaybe
usedtoupgradefromoneclassoftraveltoanother.Ifthereisafaredifferential,thiscost
differentialwillbetheresponsibilityoftheassociate.
e. TheCompanyencouragestheuseofnonrefundableticketstoobtainlowestairfares.The
Companywillreimbursefornonrefundableticketscanceledduetochangesinbusiness
plans.Thesenonrefundableticketscanbeusedtowardthepurchaseofanotherticketfora
servicefee.
f. EmployeesmayselectadiscountedairfarethatrequiresaSaturdaynightstayoverandtravel
outsideofnormalbusinesshoursifthetotalcostofairfareandaccommodationsprovidesno
additionalcosttothecompany.Reimbursementofhotelandmealexpensesassociatedwith
thestayoverislimitedtothedifferencebetweenthelowestapplicableunrestrictednonstop
airfareandtheactualdiscountedairfare.Theemployeewillberequiredtoprovide
documentationthatthenetcostoftravelwithaSaturdaynightstayoverwasthelowercost

option.Astatementofthelowestapplicablealternativenonstopairfareshouldbe
submittedwiththeexpensereport.

3. LODGING
a. Wheneverpossible,allovernightstayswillberequiredtobeinAtriumHospitalityhotels.Ifan
Atriumhotelisnotavailable,theassociateshouldreservearoomatabrandaffiliatedhotel
attheleastexpensiverateusingallavailablechannels.WhenanAtriumhotelorabrand
affiliatedhotelwithadiscountisnotavailable,thebookingshouldbemadeinConcurtravel
toavailoftheAmexBusinessTravelRate.
b. TheCompanywillpayonlytheactualroomcostssupportedbythehotelbillforeachdaythat
lodgingawayfromhomeisrequiredforbusinessreasons.
c. Travelerswillbereimbursedforreasonabletips(housekeeper$2perday,luggage$2perbag,
doorman$1,vandrivers$2perperson).Theamountofeachtipshouldbegovernedbythe
actualservicereceivedand/ortheprevailingcustomforthatparticularservice.
d. Actualcostoflaundryandcleaningexpenseswillbereimbursedwhenthetripislongerthan
five(5)daysoronanemergencybasis.Associatesaretoselectareasonablypricedlaundry
andcleaningserviceandmustbesupportedbyreceipts.
e. ForemployeesonTaskForce,thebenefitingpropertywillcompthestayoftheemployee.

4. CARRENTAL
a. Whileonabusinesstrip,associatesshouldnotautomaticallyrentvehicles.Rentingvehicles
mustbejustifiedasabusinessneedandnotasamatterofpersonalconvenience.Where
available,airportorcourtesyvansshouldbeusedinlieuofrentalcars.Taxicabsshouldbe
usedinlieuofcarrentalswhendailycostwillbeless.
b. ConcurusersshouldusetheConcurTravelManagementWebsitewhichwillprovidebestfare
alternatives.Atriumhasenteredintoagreementswithpreferredcarrentalcompanies.
Thesecompaniesshouldalwaysbeselected,unlessthecostis10%orhigherthanother
carrieroptionsforasimilaritinerary.Thepreferredcarriersare:
i. Avis
c. Associatesmayrentanintermediatesizevehicle.Whentravelingingroups,sharingvehicles
shouldbepracticedtominimizecosts.Whenthree(3)ormoreassociatesaretraveling
together,theymayrentafullsizevehicle.
d. Everyreasonableeffortmustbemadetoreturntherentalcartotheoriginalrentallocation
(unlessapprovedinadvanceforaonewayrental).Carsmustbereturnedontimetoavoid
additionalcharges.
e. Everyattemptshouldbemadetorefuelthecartoavoidrefuelingchargesimposedbythe
rentalcarcompany.Commitmentstorefuelcarsatthecarrentalagencyarenoteconomical
andshouldnotbemade.Gaspurchasedfortherentedvehicleataserviceorgasolinestation
isalwaysreimbursable.
f. Tollsandparkingfeeswillbereimbursedtoareasonablelevel.Associatesareexpectedto
takeadvantageoflowercostgaragesandselfparkingoptions.
g. Whenrentingvehicles,associatesshouldfollowtheserulesonpurchasinginsurance
coverage:
i. Iftheassociatehaspersonalautoinsurancethatcoversrentalcarstheassociate
shouldDECLINEbothcollisiondamagewaiverandpersonalaccidentinsurance
coverage.Inotherwords,doNOTpurchasethecarrentalinsurance.

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ii. Iftheassociatedoesnothavepersonalautoinsurancethatcoversrentalcarsthe
associateshouldACCEPTandpurchasethecarrentalCOLLISIONinsurance.

5. GROUNDTRANSPORTATION
a. Employeesareexpectedtousethemostcosteffectiveserviceforairporttransfersthatdo
notunreasonableinconveniencetheemployeeorcompromisesafety.Theseinclude:
i. Publictransportation
ii. Airportcoachservices
iii. Sharerideservices(i.e.Uber,SuperShuttle)
b. ReasonabletaxiandcarserviceusedforbusinessrelatedtraveltoandfromtheEmployees
primaryplaceofresidenceorhotelandairportsispermittedwheremorecosteffective
servicesareunavailableorunreasonablyinconveniencetheemployeeorcompromisesafety.
c. Useofcar/limousineserviceswithinthevisitinglocationsisareimbursableexpenditure
where:
i. Thecostofthecarserviceiscomparabletothatofataxi
ii. Forthepurposeoftransportingaclientaspartofabusinessmeeting
iii. Asasafetyorsecurityconsideration
d. Useofapersonalvehicleforbusiness,excludingcommutingtoandfromthenormalwork
location,isreimbursedattheIRSstandardmileagerate($.54in2016).Associatesmayuse
theirpersonalvehiclesifitislessexpensivethanrentingavehicle,takingataxi,orusing
alternatetransportation.Itisthepersonalresponsibilityoftheownerofthevehiclebeing
usedforbusinesstomaintainadequateinsurancecoveragefortheirprotectionandforthe
protectionofanypassengers.
e. Parkingatairportsduringtravelperiodsshouldutilizethemostcosteffectiveairportlot
withoutunreasonablyinconveniencingtheemployee.Thisistypicallylongtermparking.
f. Employeeswilldocumentthetransportationserviceorpersonalvehicleuseintheexpense
reportincluding:
i. Departurepoint
ii. Destination
iii. Purposeofthetravel
iv. Ifairporttransfer,justificationforuseoftaxi/carserviceovermorecosteffective
services
v. Personalvehicleuseshouldhaveanonlinemapsupportingmileagecharge.Concur
usershavethismapavailableinConcur.

6. MEALSANDENTERTAINMENT
a. Employeesarereimbursedforreasonableconsumptionoffoodandbeveragewhen
conductingbonafidebusinessactivities.
b. Mealsshouldbereasonableinnatureandthecostsincurredreflectthenatureofthe
businessrelationshipofthediners.
c. AllmealsconsumedarerequiredbyInternalRevenueCodetobefullydocumentedinthe
expensereportincluding:
i. Namesofallpersonsinattendanceatthemealorentertainment
ii. ThebusinessrelationshipoftheattendeestotheEmployeeorCompany
iii. Thespecificbusinessconductedduringthemeal
d. ThemostseniorEmployeeinattendanceattheentertainmentwillpayforthemealand
submittheexpenseforreimbursement.Whendiningwithhotelstaffaspartofa

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reimbursablevisittotheproperty,themostseniorhotelEmployeewillpayforthemealand
submitforreimbursementinaccordancewithhotelexpensereportingprocedures.
e. WhennotentertainingbusinessclientsnotemployedbytheCompanyanditsmanaged
hotels,thefollowingindividualperdiemlimits(inclusiveofTax&Service)willapply:
i. Atotalofnomorethan$100.00perdaymaybeexpensedbytheemployeefor
meals.Thismaybeusedattheemployeesdiscretion,howeverallpurchasesmust
besupportedwithvalidreceipts.
f. ConsumptionofAlcoholicBeverages
i. Thecostofalcoholicbeveragesconsumedshouldbereasonableinnatureandreflect
thebusinessnatureoftheentertainment.Whenentertainingclients,thecostofa
750mlbottleofwineshouldnotexceed$65.00USD.
ii. Thecostofalcoholicbeveragesconsumedorofanexcessivecostwhenentertaining
willnotbereimbursed.
iii. Employeesshouldbeculturallysensitivetoownersorbusinessclientsthatdonot
approveoftheconsumptionofalcohol.Insuchcases,alcoholicbeveragesshouldbe
avoided.
iv. Employeesconsumingalcoholwhileentertainingclientsshouldbecautiousin
operatingmotorvehiclesthemselvesorwiththeirclientsandshouldconsider
alternatetransportation.
g. GratuitiesandServiceCharges
i. Discretionarygratuitiesformealsarelimitedto18%ofthefoodandbeveragetotal.
ii. Excessivegratuitieswillnotbereimbursed.
iii. Gratuitiesinadditiontoamandatoryservicechargearenotpermitted.
h. Employeesareexpectedtousegoodjudgementandengageinappropriateentertainment
thatreflectsthecompanybusinessgoalsandvalues.
i. ForemployeesonTaskForce,thebenefitingpropertywillcomptheemployeeforfood
consumedonsite.Thesameperdiemlimitwillapply.

7. TELEPHONEANDINTERNETCHARGES
a. Employeesshoulduselowestcostofcallforvoicecommunicationsinthefollowingorderand
whenavailable:
i. FreeVOIPservices(GoogleHangouts,Skype,etc.)
ii. Employeemobilephone
iii. Callingcardservices
iv. Hoteltelephone
b. Allbusinessrelatedandcallshomeofreasonabledurationwhiletravelingarereimbursable.
c. Inflightinternetservicesarepurchasedonlyforabonafideandurgentbusinesspurpose.
Wheneverpossible,theservicesshouldbepurchasedinadvancetotakeadvantageoflower
pricing.
d. Hotelandotherinternetservicesshouldbelimitedtothefirsttierofservices.Wherefree
internetservicesareoffered,nopurchaseofhigherleveltiersshouldbemade.

8. SPOUSALTRAVEL
a. Generally,anaccompanyingspousestravelandmealsarenotreimbursable.Traveland
mealsfortheassociatesspousearereimbursableonlyifthespousespresenceservesa
demonstrablepurposeandisproperlypreapprovedinwritingbythePresident.

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b. Whenaspouseorotherindividuals,attheirownexpense,joinanEmployeeonabusiness
relatedtrip,theCompanyisnotresponsibleforadditionalchargesincurred,i.e.hotelrooms,
foodandbeverage,etc.

9. NONREIMBURSABLEEXPENSES
a. ItistheCompanyspolicytoreimbursetheassociateforallreasonableandnecessary
expensesincurredintransactingtheaffairsofbusiness.However,therearespecifictypesof
expenseswhichareconsideredtobeofatrulypersonalnatureandarenotallowed.These
expensesare:
i. Airtravelandotherpersonaltripinsurance
ii. Lostairlinetickets
iii. Barber,manicurist,masseur,etc.
iv. Briefcasesorotheritemsofpersonaluse
v. Entertainmentexpensesoftheassociatewhiletraveling,unlessincurredproviding
reimbursableentertainmentforcustomersorothersasdefinedinthispolicy.
vi. Hotelinroommoviesandinflightmovies
vii. Personalreadingmatterorservices
viii. Repairs,maintenance,orinsuranceonpersonalvehicles
ix. Theaterorotherpersonalamusements
x. Personalarticlesorclothing
xi. Parkingtickets,trafficfinesandcourtcosts
xii. Annualfeesforfrequentflyerandcarrentalmemberships/clubsorother
membershipduesorfees,includinghealthclubsandgymfees,etc.
xiii. Unauthorizedtrips,entertainment,giftsordonations
xiv. Interestchargesorannualcreditcardchargesonpersonalcreditcards,includinglate
charges.
xv. Lossoftravelfunds
xvi. Lostluggage(aclaimmustbefiledwiththeairline)
xvii. Doctorbills,prescriptions,overthecountermedications,ormedicalservices
incurredwhiletraveling
xviii. Housesitting
xix. Petboardingcharges
xx. Sundries(i.e.toiletries,overthecountermedication,snacks,etc.)

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