BobKamman
Level 15

There are those who say depreciation can be included as a reimbursable expense, and those who say it can't (or at least, shouldn't) be.  Here's one discussion of that:

https://wcginc.com/blog/home-office-depreciation/

However, even under an accountable plan, only the employee's depreciation should be reimbursed.  The employee's helicopter father's depreciation doesn't count.