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24.18. Form 3X - Line 21b: Operating Expenditures

Operating Expenditures

Standard federal operating expenses show up on Line 21.

Create a new Expense transaction and enter the Date, Amount, Period, and Reporting Description. Make sure that the Reporting Code is set to 001 — Administrative/Salary or one of the related administrative expense codes. Be sure to select the appropriate Account as well.

Credit Card Expenditures

Credit Card disbursements need to show both the disbursement, or payment, to the credit card Vendor as well as the disbursements to parties paid by the credit card, or the credit card charges. This is done by creating an expense in the credit card Vendor's record a using the Linking tab and Sub-Vendor option to create memos for each of the credit card charges. A Reporting Code and Reporting Description, or purpose, will also need to be entered.

Credit Card Vendor

Create a new Expense transaction and enter the Date, Amount, Period, Reporting Code, and Reporting Description. Make sure that the Payment Method is set to Credit Card. Be sure to select the appropriate Account as well.

Party Paid By Credit Card

Within the transaction created for the Credit Card payment, click on Linking and choose Sub-Vendor. For each credit card transaction memo necessary, fill-in the Sub-Vendor name, Amount, and Date as well as Reporting Code and Reporting Description and click Add.

Once the memo transactions for Sub-Vendors are entered, the payment and its related memo items will appear on the Form 3X like this:

Reimbursements

Reimbursements are entered in a very similar way as Credit Card Expenditures. Instead of having a Credit Card Vendor and a Vendor Paid Via Credit Card, you have a Reimbursed Employee and a Vendor Paid By Employee.

Reimbursed Employee

Create a new Expense transaction with the Employee as the Vendor and enter the Date, Amount, Period, and Reporting Description. Make sure that the Reporting Code is set to Administrative/Salary/Overhead Expense. Be sure to select the appropriate Account as well.

Vendor Paid By Employee

Within the transaction created for the Expenses being reimbursed, click on Linking and choose Sub-Vendor. For each credit card transaction memo necessary, fill-in the Sub-Vendor name, Amount, and Date as well as the Reporting Code Administrative/Salary/Overhead Expense and Reporting Description and click Add.

The Expenses being reimbursed and the related memo items will appear on the Form 3X in a very similar fashion to the Credit Card Expenditures shown above.