3Q 2009 - US GBS Employee Payables Newsletter
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GBS NA Payables o GBS NA - Bramante US 0074
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3Q 2009 - US GBS Employee Payables
---------- NEWSLETTER ------------In recent internal audits of our employee payables (i.e., travel expense account reimbursement), GBS
globally has continued to receive disappointing unsatisfactory ratings, with the primary issues surrounding
lack of evidence of management review & approval, failure to document management rationale for
approving exceptions to policy and improper expense category usage.
Failure to comply with our IBM Expense Reimbursement Policies is considered a violation of Business
Conduct Guidelines and should be treated with appropriate gravity. Our core values and integrity should
be reflected in all our actions, including our submission of and approval of expense reimbursements.
Compliance with Business Conduct Guidelines
Managers are responsible for reviewing all expense reports to ensure expenses are actual, reasonable,
and for necessary business purposes. This would involve managers obtaining some level of validation of
supporting documentation (periodic review of receipts, for example). Further information/ links on
Manager Review of Expense Reports, including HR Management Reports to assist you in this review, can
be found in this mail communication
Manager Responsibilities:
IBM travelers (Employees) are responsible for adhering to travel policy, explaining and documenting
deviations from policy, submitting their expense reports in a timely manner, ensuring proper account
coding (financial analysts can assist) and keeping their corporate card accounts current. The WWERS
reimbursement application - which provides built-in expense audits, pre-population of expenses,
exception approvals, the ability to direct payments to the corporate card which simplifies and streamlines
the reimbursement process, but does not relieve travelers of their responsibilities. Employees are to
submit to IBM any refund (air, car rental, hotel, conference fee, etc.) or rebate which is received with
respect to travel already reimbursed by IBM.
ref: https://w3.ibm.com/tools/expenses/US-IBM_englaunch.shtml
Responsibilities of ALL IBM Employees
Obtain and Retain Written approval for Exceptions to IBM Travel / Reimbursement Policies
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1Q 2009 Spending Guidelines (January 16, 2009 Mark McConville Memo)
3Q 2009 Key Spending Guideline - Expense Reimbursement/Travel (July 23, 2009 George Metz C...
GBS Global Employee Expense Policies & Exception Approval Guidelines - Email from Bill Rainsberge
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IBM Travel & Reimbursement Policy Guidance (with Q&A)
Misclass of Exp
Misclassifications of Expenses in WWER
 Classifications drive the expense questions
Example:
 Class of car is only asked in the car rental category
 Attendee list is only requested under group or third party meals
 Tax exposures may be generated by use of the wrong category
 Misclassifications are often the first step in “fraud” therefore considered to be serious errors
 A definition of each category is available in WWERs. Please review prior to selecting a category.
Focus Categories
 None of the above is to be used only when no other category applies. Note : All expenses
categorized as ''None of the above '' get routed to audit team for review .
 Rental Car Hire vs Rental Car Gas
 Please ensure that rental car fees are charged to hire and gas expenses during rental are
charged to gas
 Upgrades or neverlost charges require management approval
 Air Travel Advance
 Used when air travel will not occur in the near future
 It is Important to use this category to avoid late fees
 Business Meal 3rd Party vs Group Meal
 A group meal is to be used when all attendees are IBMers. Business meals 3rd party is used
when there is at least one customer
 Business Meals 3rd Party (not to be coded as Group Meals ) - Client dinner / lunch meetings
should be coded as Business Meals - 3rd Party. This would be any meeting where IBM and
non-IBM parties (i.e., clients) are present for business purposes
 Recording employee meals as group meals to avoid daily allowance exceptions

These actions are potentially a violation of BCG guidelines
 Entrance Fee vs Business Entertainment
 Business entertainment is used when you are watching an event such as a ball game. Entrance
fee is the fee charged for participating in an event such as bowling.
WWER US expense table listing (expense categories):
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2
Expense Splitting
Expense Splitting
Employees are not to record transactions as $74.99 to avoid submitting receipts. If expenses are capped
at $74.99, but expenses are above, the total amount must be submitted with the delta recorded as
non-reimbursable and the receipt must be submitted.
Receipts are required to be submited with TEA transmittal if the expense item is over $75 and not prefilled
card data, however all receipts should be retained for future reference.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/169c6be23a631d7185257367008058b3/eb658b2e0bad8
3848525751d00634804?OpenDocument&Highlight=0,receipts
Sponsorships
Sponsorships including charity golf outings require Corporate Citizenship & Corporate Affairs (CCCA)
approval prior to making the commitment to attend.
Any time a cheque is made out to a charity, Corporate Citizenship & Corporate Affairs (CCCA) needs to
approve it even though funds are not coming from CCCA.
http://w3-03.ibm.com/ibm/documents/corpdocweb.nsf/ContentDocsByTitle/Corporate+Organization+Lette
r+110
http://w3-03.ibm.com/ibm/documents/corpdocweb.nsf/ContentDocsByCtryTitle/United+States~Corporate
+Citizenship+and+Corporate+Affairs
Charge Card
Use of Corporate Charge Card
All travelers must obtain a corporate charge card and use it for Hotels, Airlines, Car Rentals. Employees
must use credit cards when the vendor accepts (for example meals, parking, etc.) and should use the
credit card record to record meals in WWERs when used.
 Personal use of the card is forbidden and violation of Business Conduct Guidelines
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Corp+charge+card?Open&Country=
United+States
Usage of personal credit cards
When an employee has a valid corporate card, usage of the card is required for all business related air
travel, hotel and car rental expenses; a personal credit card may not be used . The only exception to this
policy is when an establishment does not accept the card. If the manager has counseled the employee
concerning this policy and the employee continues to utilize a personal card, the manager should contact
the HR partner to seek assistance in handling appropriate disciplinary measures.
If an employee's corporate card has been revoked or canceled, a personal credit card may be used for air
travel, hotel or rental car charges that are business related.
http://w3-01.ibm.com/hr/hrinfo/totalrew.nsf/af777df976b86db585256509007cbdf3/fcdfc439e28068f885256e4c004c77
96?OpenDocument
Corporate Charge Card Credits
Charge Card Credits - must be cleared through WWER on an expense report within 90 days of the credit
appearing on your charge card data in WWER or you will not be able to submit any more expenses until
credits are cleared.
Very frequently there are credits issued for billing errors, refunds on airline tickets or other charges.
New rules this year require that employees clear their Amex credits. You will receive reminders in WWER
to clear your credits but if your credit is older than 90 days you will not be able to submit any claim in
WWER and you will face a hard stop until you take action to clear these credits. Credit entries can be
located in your Card Data tab in WWER as negative amounts.
There are simple, step-by-step instructions on how to clear charge card credits in WWER on the following
IBM website:
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSUserReferences-Credits_en2
Corporate Charge Card Late Fees
Corporate charge card late fees are not reimbursable. Late fees do not kick in until 60 days past due
which is ample time to submit TEAs for payment.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Corporate%20Card%20Late%20Fees
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Delinquency
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~American+Express+late
+fee+policy+change
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=================================================
QUESTION: I had always heard that you only have to use Corp AMEX for airlines and travel. That was
the information that we received at our onboarding training upon acquisition. It seemed to now change to
include meals. Is that true? Can I still just spend cash or use my own card?
Answer: IBM travelers are to use the corporate charge card for any business travel expense where the
service provider accepts this form of payment. In addition, all air, hotel, and car rental expenses are to be
charged to the corporate card and paid directly to the charge card company through the direct pay feature
of the expense reimbursement application.
Reference Corp Charge Card
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Corp+charge+card?Ope
n&Country=United+States
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=================================================
QUESTION: What is the proper way to get money from AmEx Corporate charge card company when
there is a credit balance on the AmEx card account?
ANSWER: If the employee made a personal payment which resulted in a credit balance, the employee
should be contacting AmEx charge card company directly regarding how to handle and should not use
the cash advance feature. If the credit balance relates to a WWERs credit entry which needs to be
processed (refund is due to IBM), refer to the WWER US User References which provides detailed
instructions:
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSUserReferences-Credits_en2
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=============================
QUESTION: I have a credit on my WWERs card data.
ANSWER: If the credit balance relates to a WWER Credit entry which needs to be processed (refund is
due to IBM), refer to the WWER US User References which provides detailed instructions:
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSUserReferences-Credits_en2
Air Travel
Air Travel policy remains in effect as was published in October 2008:
 Air Travel will be at the lowest logical airfare in Coach class. This applies to all IBM Employees and
Executives for any air travel regardless of trip length/same day meetings.
o Exceptions:
o Travel is billable to a customer (and approved by Project Partner/Manager in writing and approval
retained for submission with TEA documentation).
o Other exceptions are expected to be extremely limited and must be approved in writing by GBS
Sr. VP, Frank Kern only. Retain documentation of the approval and submit along with TEA
receipts for audit purposes.
 Employees are required to purchase non-refundable coach tickets for any necessary air travel unless
a fully refundable ticket is available within $100 of the non-refundable fare
 Air Ticket purchases must be made at least 7 days in advance, but preferably 21 days. Unavoidable
short-notice Customer related travel is exempt from this advance notice requirement.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~IBM+new+travel+policy
Air Travel - Southwest and Jet Blue (Policy update notice in the OTR application):
Jet Blue and Southwest Airlines are both available through OTR. You no longer have to book direct on
either of these carrier's websites.
Ref:
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Airline+information?Ope
n&Country=United+States
Extra baggage claims:
IBM will reimburse for a maximum of two bags. Please ensure you use the corporate charge card when
incurring these costs. Charges are to be submitted in the category "none of the above"
Ref:
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Additional+airline+fees+f
or+checked+baggage
===============================================================================
==================================================
QUESTION: In my territory I have been flying Southwest Airlines since most of my travel is in Texas or in
locations that Southwest Airlines has direct flights. All the flights I take on Southwest are over $200 for
the round trip. Do I stop flying Southwest Airlines and book a preferred airline with IBM Travel if the flight
is over $200?
ANSWER: JetBlue and Southwest updates:
We are pleased to advise both Jet Blue and Southwest Airlines are both available through OTR. You no
longer have to book direct on either of these carrier's websites.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Airline+information?Ope
n&Country=United+States
Any IBM employee who will incur business travel expenses must obtain a
corporate charge card. IBM travelers are to use the corporate charge card for any business travel
expense where the service provider accepts this form of payment.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Corp+card+policy?Open
&Country=United+States
Car Rental
Car Rental Vendors (ref. July 2008 Policy update notice in the OTR application):
Effective July 25, 2008 in addition to Hertz, National Car Rental, Enterprise Rent-A-Car and Avis have
been added as an IBM preferred rental car supplier in North America for all locations. Hertz continues to
have exclusive status outside of North America. To learn more on the benefits that Avis provides to IBM
employees, please visit the Car Rental Page of the IBM Travel Website.
ref:
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Car+rental?Open&Count
ry=United+States
Car Rental:
When claiming gasoline charges for a rental car, please submit the claim on the same TEA that is used
for the rental car expense whenever possible. This will provide management with an improved view of
expenses and eliminate the need for inquiries to line management by Business Controls (for
perceived/potential issues). In no instances should gasoline be claimed in addition to mileage since
mileage is to compensate for gas and vehicle maintenance.
Car Rental (car class):
Effective 1 May 2009, employees are to reserve economy or compact class vehicles only. Car class other
than economy or compact car class for rentals will require obtaining Exception to Policy approval in
advance of travel and retained for future reference. Valid exceptions include car-pooling (sharing car with
multiple people), medical reasons, etc. The exception explanation should be clear and be written so that a
third party reader would understand it. The explanation must include the documented pre-approval by
management. Additional car rental charges for items such as car seats, extra insurance, personal use of
car rentals, frequent flyer point fees and electronic toll device service fees are not reimbursable.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Car+rental+policy?Open
&Country=United+States
Gasoline charge reimbursements are ONLY applicable for rental cars which are used for business
purposes and NOT for personal cars used for travel to other than normal work location. Gasoline charges
for personal cars used for business purposes are covered in the mileage claimed under "Auto
Distance/Mileage" in WWER.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Personal+car+use?Ope
n&Country=United+States
Limo/Car Service
Limo / Car Service - should be used only when necessary and should be booked via OTR (Online Travel)
website, using the GroundRez tool. Effective Feb. 24th, 2009, reservations for ground transportation (car
service and limousine) must be made by using Ground Rez, an on-line booking tool found on the IBM
OTR Home page. Please log on to the IBM OTR Home Page and click on Ground Transportation in the
top right section. Employees should no longer book reservations by contacting car service providers
directly.
GBS employees should consider lower cost alternatives in lieu of car service, e.g., one way rental cars to
get to local airports. In most cases, this will be rental cars, taxis, or other ground transportation. There are
instances where a car service is the most logical choice, and in those cases an explanation of the
business rationale for using Limo or car service is required to be entered in WWER and supporting
documentation should be retained (conference call / meeting schedule, medical note, etc) for audit
documentation evidence.
Travel patterns should not show that Limo / Car service is the most frequently used transportation option
Examples of cases where Limo / Car service is a valid option:
 Medical conditions (recent surgery, for example) preclude driving longer than 1 hour
 Meetings and conference call schedule required attendance on calls during transit to / from
destination
 Cost of taxi to/from airport is higher than (or equal to) cost of car service (must be able to show
evidence of rate quote from taxi)
Auto Mileage/Tolls
Mileage
Travel expenses incurred while traveling between the employee's home and other than normal work
location (as defined by the employee's Workplace Indicator Code (WPI), will be reimbursed after
deducting the normal daily commutation costs (if applicable) on a per trip basis. Travel between your
residence and your designated work location is considered normal commutation and is not reimbursable,
even on nonscheduled workdays, paid holidays, or other days when the IBM location is closed.
Reference: WWER US Expense Table Listing (Auto Distance / Mileage category description) located via:
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Auto%20Distance%20Mileage
EZpass
Prepayment of EZpass is not reimbursable. Only actual EZpass charges incurred for IBM business is
reimbursable.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Tolls
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===================================================
QUESTION: If you are work from home, but need to go to the airport to fly out. Do you expense the miles
from doorstep to doorstep or do you take that doorstep to doorstep total and subtract if you would have
driven to an IBM office? I was told that it is doorstep to doorstep if you are totally work from home.
Answer: For 'H' employees the normal commutation is '0'. Travel expenses incurred traveling between the
employee's home and other than normal work location (as defined by the employee's Workplace Indicator
Code (WPI)), will be reimbursed after deducting the normal daily commutation costs (if applicable) on a
per trip basis. Travel between your residence and your designated work location is considered normal
commutation and is not reimbursable, even on nonscheduled workdays, paid holidays, or other days
when the IBM location is closed. Reference: WWER US Expense Table Listing (Auto Distance / Mileage
category description) located via:
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Auto%20Distance%20Mileage
===============================================================================
=============================
QUESTION: In posting mileages, itemize and do the miles for each trip between a client separately even
if they all occur on the same day. The WWERS system does not allow you to post more than one
personal use of car mileage on the same day. So if I travel and go 200 miles starting from my home, but
start at my home and end up there, that becomes the actual TO and FROM location given that you cannot
do multiple itemizing on the same day. I am submitting an expense with total miles and the TO / FROM
look to not be that far, but I could not get the system to accept the way that we were told to enter it on the
webinar.
Answer: The WWERs tool does not allow you to enter more than one entry per day for mileage.
Therefore, enter the total amount traveled for the day then enter a notation by selecting the ‘notes’ button
to include the to/from information for each location visited for that specific day.
===============================================================================
=============================
QUESTION: With regard to EZPass charges, I have one remaining charge that I believe has not hit my
Corp AMEX. If I itemize by day, then I can still expense that correct? I know going forward that I will have
to pay cash.
Answer: Reasonable and actual expenses for tolls incurred are to be expensed under the ‘Tolls’ category
in WWERS. Enter the total for all business-related toll charges for each day. Tolls between home and a
location other than the normal work location will be reimbursed after deducting daily tolls fees paid for a
normal commute to the work site. All other PERSONAL toll charges are NOT reimbursable. If your "Tolls"
charge expense was charged to your corporate charge card, click on the correct transaction in your "Card
Data".
Reference: WWER US Expense Table Listing (Tolls) available via:
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Tolls
Hotels
Hotel
All employees are to stay at properties in the IBM Hotel directory for business travel where available, and
must secure the IBM negotiated rate.
Hotel bills must be itemized and all expenses need to be accounted for.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Lodging+policy?Open&
Country=United+States
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Room%20Rate
====================================================
QUESTION: Is it an acceptable exception to stay at a hotel which is not on IBM's list due to a Customer's
request (or Customer owned property)?
ANSWER: While employees should stay at IBM negotiated hotels per policy (as this is to IBM's
advantage), Customer relations are a valid consideration for management judgement. Procurement
should be engaged to negotiate a price at that location if the hotel will be utilized on a regular basis. The
hotel directory contact is Shawn Busby sbusby@us.ibm.com to consider having hotels that meet IBM
requirements (these include safety and security criteria) added to the IBM Hotel directory.
Also refer to the Procurement information posted on US Travel website which speaks to assistance they
can provide in securing hotel project opportunities based on the number of employees and length of the
project:
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Hotel+project+opportunit
ies
Lost Luggage
Lost Luggage during travel
Replacement of lost articles are generally not reimbursable (e.g. clothes, etc.). Review situation with your
manager to determine how to handle situation.
Meals
Group Meals
Generally, you are not permitted to enter expenses of another employee. If one employee paid the dinner
bill, the other employees must submit their own portion of the bill and reimburse the employee that paid
the expense. However, when only IBM employees are in attendance (no customers/potential clients are
present) and it is impractical for each individual to pay for their own meal, it is the responsibility of the
most senior level employee in attendance to pay for and submit the expense for reimbursement under the
Group Meal expense category (available under the Recognition / Internal Events grouping). The IBM
meal limits apply for each individual in attendance, with any excess being non-reimbursable. Must list Full
Name, Title and IBM Serial # of the employees in attendance
Any other exceptions should be approved in writing by up-line management prior to incurring the expense
and such documentation should be retained for audit support
and submitted along with receipts with the expense report. A copy should also be sent to the Approving
Manager upon submission in WWER.
Group meals (all IBMers) are based on the city limit. Exceptions are not identified via WWERs and must
be identified by the manager
Recognition / Internal Events - Meals - Group Event - This category should be used for any recognition
events where IBMers are present for a group dinner/lunch (such as Quarter Century Club and Retirement
events). This is the only exception to Group Meals.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Group%20Meal
Employee Meals
IBM has established city specific meal limits which represent the maximum reimbursable amount cities.
This is NOT a meal per diem but a reimbursement of actual expenses. Limits are set at the city level (see
link below for city meal limit table). If the destination city is not listed on the IBM Travel Policies site,
travelers will be reimbursed based on reasonable and actual expenses.
http://w3-01.ibm.com/travel/travweb.nsf/ContentDocsByCtryTitle/United+States~Meal+limits?Open&Coun
try=United+States
Business needs and/or travel circumstances may warrant deviations from this policy in certain
circumstances. In these cases, managers will review these circumstances and provide/document
exception approval as necessary.
Full daily meal limit should not be claimed when group meals or business meals are provided. Only the
actual expense incurred should be claimed so that there is no "double dipping".
Meals must be reasonable, actual, and recorded accurately.
Meal Limit applies to the sum of Employee Meals, Group Meals (if any), Mini Bar, food taxes and tips for
the day. Any excess expense incurred should be itemized as non-reimbursable.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Employee%20Meals
Business Meals - 3rd Party
 Meals where at least one non-IBM attendee (such as client or potential client personnel) is present
 Meal Limits do not apply, but prudent business judgement should be used
 Document the reason / business purpose of the meeting in the Comments / Description in WWER
 Must include Full Name and title of attendees in WWER (include serial # of any IBM resources)
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Business%20Meals%20-%203rd%20Party
Gifts
Gifts to IBMers
 Based on the type and dollar amount, the gift may be taxable to the recipient.
 When you provide the employee name, serial number, and dollar amount of the award/gift within
your expense report, any taxable amounts will be processed to the employee’s next pay
statement by Travel Disbursements. (NOTE: this is done through the WWER tool using
"Recognition/Internal Events - other gifts" WWER expense category)

Listed below are the types of gifts along with their tax implications:
 A gift certificate (including American Express Certificates), gift card, restaurant coupon, mall/store
certificate or movie pass is equivalent to giving a cash award; therefore, any amount is
considered taxable income to the employee recipient.






Gifts to IBM employees or Merchandise Awards of $25.00 or less which are not personalized are
considered nontaxable to the recipient. The $25.00 is based on the Total Merchandise Award
Value.*
Note: Tickets to a sporting event or theater performance for a specific date and specific time are
considered merchandise (non-cash) and would be taxable to the IBM employee recipient if the
value is greater than $25.00 of the Total Merchandise Award Value*.
Personalized Awards (engraved merchandise with employee's name, team name, or team slogan
other than the IBM logo) are not taxable unless the cost exceeds $100.00 of the Total
Merchandise Award Value*
If an employee received more than three merchandise awards per calendar year (including
Thanks! Program awards), the awards are considered taxable beginning with the fourth award
regardless of the amount of the award
It is the manager's responsibility to track the number of merchandise awards given to their
employees and to update the recipient's earnings by submitting an awards form to payroll (click
on informal award; then click on noncash award) for any taxable merchandise award.)
*The Merchandise Award Value is based on the price of the item given and excludes sales tax,
shipping and handling charges.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?
OpenDocument#Gifts%20-%20Group%20Event
Gifts to Non- IBMers
 Gifts to non-IBMers parties are limited to $25, excluding sales tax, shipping and handling, and/or
engraving so long as these costs do not add significantly to the cost of the gift.
 IBM Business Conduct Guidelines provide broad guidance on the giving (4.8.4) and receiving (4.8.2)
of gifts.
 The IBM Corporate Instruction - FIN 168 Business Amenities and Gifts defines the "nominal" value for
gifts as $25. Gifts to non-IBMers greater than $25 each are not reimbursable.
 Exceptions to this policy require Division Controller approval prior to their reimbursement, and the
approval must be provided upon submission of the Expense Report.
 This is claimed through the WWER tool using "entertainment and other third party expenses - gifts 3rd party" WWER expense category)
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?Ope
nDocument#Gifts
LINK to FIN 168:
http://w3-03.ibm.com/ibm/documents/corpdocweb.nsf/ContentDocsByTitle/Corporate+Instruction+FIN+168
Remote Access
Elimination of Home Internet Expenses - Policy Update
Effective May 1, 2009, IBM updated its policy and is eliminating payment of home internet expenses. This
includes elimination of employee expense reimbursement and direct-pay corporate managed and
contracted home internet services.
The following changes will go into effect on May 1, 2009:
 You are now responsible for providing your own internet access service if you choose to use such a
service to conduct business from a home office. This includes all types of internet access - high
speed DSL, broadband, cable, satellite or dial-up.
 IBM will reimburse expenses associated with service termination fees incurred as part of your
transition to this new policy.
 Employees using an IBM corporate managed plan, where IBM pays the vendor directly for your home
internet service, will remain on those services until notified. IBM intends to terminate these services
and will notify you via email when a termination date is established with the vendor.
All IBMers affected by this announcement may select to return to work at an IBM office or mobility center.
IBM, however, will continue to reimburse home internet expenses in the following cases:
 When management determines that space is not available to an employee who desires to return to an
IBM location.
 When otherwise required by local law and/or individual employee or labor relations agreement.
IBM will continue to provide employees the appropriate work-related tools to help serve clients based on
how they perform their jobs and where they work (eg. mobile, customer location, home office, traditional
office).
These tools include, but are not limited to laptop computers, mobile devices such as cell phones and
BlackberriesTM, pagers, wireless cards, business-only credit cards, long distance calling cards, IBM
voice mail and phone numbers, and other tools to enable IBMers to support clients and work effectively
with colleagues.
Expenses for internet home services rendered after April 30, 2009 will not be accepted in expense
reporting transactions. The deadline for submitting bills for these home services in the expense reporting
applications such as WWERS and NEDS is May 15, 2009. Billing expenses for April that arrive after May
15, 2009, will still be reimbursed by IBM with management approval.
Review the list of FAQs
BOND
Use of BonD (Buy on Demand tool )
Procurement of ALL supplies are to be made through the IBM on-line procurement system, Buy on
Demand (BOND)
http://procure.sby1.ibm.com/gp/procurement.nsf/ContentDocsByTitle/United+States~How+to+Buy+Produ
cts+and+Services
https://w3.ibm.com/procurement/buyondemand/common/enUS/index.html
Misc
Funeral flowers
Funeral flowers for active employees or family members of active employees can be expensed and
should not exceed $100
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Funeral%20Flowers
Human Relations
Human Relations WWER expense category is used when sending an employee a gift for a serious
illness, hospitalization, adoption, or birth of a child. Expenditures are not to exceed $50
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2?OpenDo
cument#Human%20Relations
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QUESTION: When an employee has to take a confidential call while traveling and is in a public airport,
how should we handle expenses associated with meeting rooms that might be associated with ensuring
confidential work space while in the airport? We have people on 2-4 hour stop overs on trips and while
most calls can be in public some require extended calls that aren't appropriate for cell phones or public
locations. They can't be rescheduled due to time constraints or requirements of other participants. Many
airports offer business centers or some airlines offer their space for meetings. Please advise.
ANSWER: While this should be seen by management as the exception, not the rule, the recommendation
is to use 'none of the above' in this case. Please see the following link for a listing of expense categories.
http://d01dbl16.pok.ibm.com/w_dir/wweref2.nsf/webpages/WWERUSExpenseTableListing_en2
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QUESTION: Lastly, this is just a comment that might help you. I finally went about the process of setting
up my home office and did a search on W3 for ergonomic home office. It took me to a page describing
recommendation and then had a link straight to Staples which I followed and bought the chair. Later
when I called the IBMer handling Staples, she told me that I should have gone to BonD but unfortunately
W3 was misleading. I did expense and got reimbursed but taxed I believe. I am just offering this as an
area where you might want to have fixed to avoid exceptions. I was really following the instructions to the
tee only to find out the ones on W3 were not accurate.
ANSWER: In most cases, the IBM employee is responsible for obtaining and paying for their own Home
Office Furniture. Unique situations should be discussed with your manager (who may seek advice from
HR).
Ref. http://w3-03.ibm.com/hr/us/ohs/gohsweb.nsf/pages/faq_ergo.htm
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Quick Reference guide to Expense reimbursement
Click link to reference guide
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If there are questions, please send email to GBS NA Payables/Dallas/IBM