I have been across this issue and had no problem.

However, the term CPR* was bandied about at the time.

This happened about 10 years ago and is absolutely factual.

(*CPR: Acronym for "Corporate Precipitation Resistor"!)

Anyone who travels on business surely can afford $13.50, or at the very least, learn to pack a tiny umbrella with them.

We've had such discussions before, I can't believe the petty approaches elsewhere, particularly the extraordinary attitudes to "fraud". Somethimes we think US companies get a kick out of firing people over 25 cents.

If you have bought an umbrella write "umbrella" on the expenses. If it is turned down so what. If the company requires accounting for all entries (seems reasonable) they will be used to miscellania like this. If no receipt available write No Receipt. Life is simple.

Here in the UK receipts showing VAT are invariably required so the company can get the tax back, that is the way it works. One chap had his briefcase stolen with about £1,000 worth of receipts for the month. He was worried, but no issue, just put it together as best you can from recollection, credit card slips etc. Interestingly when the accountant asked the tax inspector what to do about the £200 of tax which couldn't be verified (he thought the reclaim would be refused), even the tax inspector said "Oh, that's OK, such happens, just make a note that the receipts are stolen".