A non-profit organization's salaried Executive Director travels around the US for teaching purposes. Sometimes the churches he visits will reimburse the organization for his travel expense, and sometimes not. From a strict accounting standpoint, it makes no difference whether the reimbursements are counted as revenue and the expenses are booked as travel vs a simple bookkeeping entry to offset the reimbursements against the expense, reporting the net travel as an expense. But I'm wondering if, in the unique world of non-profit accounting, the first method should be used. Anyone with non-profit experience want to give me an opinion?