Originally Posted by exwannabe

OP is talking about buying a ticket at say $1000, getting the receipt, then using a voucher to pay it down to $500.

Submit the $1000 to the company as an expense item and pocket the $500.

Yes, it is clear an absolute fraud, not gray as some assert. In some cases that cert would be worth $500, in others it would be nearly worthless.

The OP should simply buy the ticket with $500 + cert to begin with, and put that down on the expense the report. State the value of the cert spent and justify it. Or as the previous poster said, simply discuss in advance.

If one uses non cash value for company expense, they are entitled to expense it. But not entitled to lie and claim it is cash.