The reimbursements are business expense, the same as if the business bought them directly, when paying under an accountable plan. If anything, the anticipation of these types of expenses are already part of operating budget expense, or would decrease net income for the K-1 (if not considered before running the scenarios). The S Corp "owner" isn't writing these off. The S Corp is incurring them. Accountable Plan simply means indirectly. That's part of why this was a confusing comment.
"reduce the net income on the K-1 by the amount of the reimbursements?"
