For my consulting service company, I am reimbursed for contract travel meals at per diem rates. How do I categorize the meal and the overage. For example, if on a trip my total per diem is $100, but I spent $120 on meals. Therefore, the client, reimburses me $100. How do I categorize the $100 and the $20 that is over per diem. Do I attribute the $20 as Direct costs and therefore a part of COGS or an expense?