Reimbursement of Apartment Security Deposit as Travel Expense

The reimbursement of an employee for an apartment security deposit as an item of actual subsistence expense was questioned. Although the employee could anticipate forfeiture of the deposit after his temporary duty ended, he may be reimbursed since his lodging arrangements were reasonable and prudent, the deposit was necessary to obtain the rental rate, and the apartment management did not regard the termination as a violation of the lease.