Here is why I got confused:

This phrase: "A)Reimbursed expenses of employees The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee,"

And this:

"Examples of working condition benefits include an employee's use of a company car for business, an employer-provided cell phone provided primarily for noncompensatory business purposes, and job-related education provided to an employee."

Are not really the same.

An employee using the company car for business is Never going to be reimbursed, so there is no consideration as to that taxable status or a reimbursement that isn't warranted, because it already was the company car.

One seems to be, "Are these employer-paid or provided things a taxable value to the employee?"

The other seems to be "handling the fact that the Employee had to pay, personally."