I have information that it's possible to have an accountable plan yet not have the partnership pay actual cash for reimbursement and so just record the expense against equity (as a contribution) instead of cash. I need to know if this is correct.

I know it's possible to treat the expenses as unreimbursed partnership expenses and not have them in the books at all. But I need to know if it's possible to have an accountable plan in place and yet not reimburse with actual cash and record this in the books to go against an expense (whether for actual expenses or a general expense using SMR) and a contribution.