travel and entertainement

6. Travel and

Entertainment

Copyright 1991-2019 Showtime Networks Inc.

Issued: 08/91 Previous Revision Issued: 06/18

Current Revision Issued: 03/19

Travel and Entertainment Page: ii

Document Information

Project Manager: Susan Stumpf-Szkodzinski

Creation Date: 08/91

Last Saved Date: 3/14/2019

Last Saved by: Susan Stumpf

Filename: TE policy-draft updated through 3-13-19.doc

Status: Version 01



Travel and Entertainment Page: iii

Contents

6.1 Overview ................................................................................ 1

6.1.1 Business Entertainment .............................................................................. 2

6.1.2 Travel ......................................................................................................... 3

6.2 Transportation....................................................................... 4

6.2.1 Air and Rail ................................................................................................ 4

6.2.1.1 Class of Service - Air .................................................................... 5

6.2.1.2 Unused Airline Tickets ................................................................. 5

6.2.1.3 Airline Ticket Reimbursement ..................................................... 6

6.2.1.4 On-Board Services ........................................................................ 6

6.2.1.5 Baggage Fees ................................................................................ 6

6.2.1.6 Internet Access On Plane .............................................................. 6

6.2.1.7 Class of Service - Rail .................................................................. 6

6.2.2 Auto Rental ................................................................................................ 7

6.2.3 Taxis ........................................................................................................... 8

6.2.4 Car Services ............................................................................................... 9

6.2.5 Business Use of a Personal Auto ............................................................. 10

6.2.6 Group Travel ............................................................................................ 10

6.2.7 Relocation Travel Expenses ..................................................................... 10

6.3 Lodging and Meals ............................................................. 11

6.3.1 Lodging .................................................................................................... 11

6.3.2 Meals ........................................................................................................ 12

6.3.2.1 Meals – Business Meetings ........................................................ 12

6.3.2.2 Meals – OT Dinner ..................................................................... 12

6.3.2.3 Meals – Other ............................................................................. 12

6.4 Other Travel Expenses ....................................................... 13

6.4.1 Tolls, Parking ........................................................................................... 13

6.4.2 Telephone-Home ...................................................................................... 13

6.4.3 Cellular Phones ........................................................................................ 13

6.4.4 Telecommunications/Data Devices .......................................................... 13



Travel and Entertainment Page: iv

6.4.5 Transportation .......................................................................................... 14

6.4.6 Tips ........................................................................................................... 14

6.4.7 Personal Property Loss ............................................................................. 14

6.4.8 Laundry Services ...................................................................................... 14

6.5 Non-Employee Travel ......................................................... 15

6.6 Business Meetings/Conventions ....................................... 16

6.6.1 Business Meals ......................................................................................... 16

6.6.2 Business Associations .............................................................................. 16

6.6.3 Seminars, Conventions, and Special Events ............................................ 16

6.7 Club Memberships/Professional Organizations .............. 17

6.8 Spouse’s Expenses ............................................................ 18

6.9 Non-Reimbursable Expenses ............................................ 19

6.9.1 Gifts .......................................................................................................... 19

6.9.1.1 Employee Gifts ........................................................................... 19

6.9.1.2 Non-Employee Gifts ................................................................... 19

6.9.1.3 Incentive Award/Prize Winners .................................................. 19

6.9.2 Contributions ............................................................................................ 20

6.9.3 Home Entertainment ................................................................................ 20

6.9.4 Electronics and Computer Equipment ..................................................... 20

6.9.5 Office Supplies ......................................................................................... 20

6.9.6 Subscriptions ............................................................................................ 21

6.9.7 Expenses Not To Be Processed via T&E system ..................................... 21

6.9.8 Other Non-Reimbursable Expenses ......................................................... 22

6.10 Travel Advances ................................................................ 23

6.11 American Express Corporate Card .................................. 24

6.12 Expense Report Processing ............................................ 25

6.12.1 Expense Reporting Guidelines ............................................................... 25

6.12.2 Substantiation and Documentation ........................................................ 25



Travel and Entertainment Page: v

6.13 Employee’s Responsibility ............................................... 27

6.14 Approver’s Responsibility ................................................ 28

6.15 Index ................................................................................... 29

Overview

Issued: 08/91 Previous Revision Issued: 06/18 Current Revision Issued: 03/19

Travel and Entertainment Page: 1

6.1 Overview

Showtime Networks, Inc. (SNI) recognizes that all reasonable and necessary expenditures

incurred by an employee on behalf of the Company are reimbursable to the employee.

Employees are expected to exercise prudent business judgment regarding expenses

covered by this policy. Expenses must be fully documented, supported by required

receipts (regardless of amount), properly approved, and submitted in a timely manner, in

accordance with the guidelines outlined in this policy. This applies to all expenses

regardless of payment method.

It is the responsibility of the employee and his/her direct supervisor to ensure that the

administration of this policy is understood and that valid, compliant, reimbursable

business expenses are approved. Employees who do not comply with this travel policy

may be subject to delay or withholding of reimbursement and/or disciplinary action, up to

and including termination.

Expenses are to be reported once a month and should be submitted and approved via

Chrome River (T&E app) within 15 days after your American Express statement close

date to ensure on-time payment (e.g., if statement close date is the 4th of the month, the

expense report must be submitted by the 19th of the month). This submission requirement

has been accelerated due to a change in policy imposed by American Express.

Reimbursement for business expenses charged to the Corporate Card will be made

directly to American Express by Showtime as reported on the expense report on behalf of

the employee for as long as the report is received within the afore-mentioned time frame.

Reimbursement for balances due to employees (out of pocket expenses) will be made

through payroll and are not taxed, nor are they included as “other wages or compensation”

on the W-2 form.

Employees will not be reimbursed for any items submitted greater than 60 days from

incurrence of expense - This will be strongly enforced. If an extraordinary circumstance

arises, it must be explained and approved by the SVP Controller in writing BEFORE your

submission and the e-mail approval must be attached as a receipt. You must make sure to

file anything over 60 days on a separate report with the approval e-mail attached or it will

be rejected.

Business expenses paid via a method other than the American Express Corporate Card

require a valid business reason indicating why the American Express Corporate Card was

not used. Payment by personal check is strongly discouraged and should only be used

when absolutely necessary. A copy of the canceled check and the original receipt from

vendor acknowledging payment, indicating the employee’s check number, the amount and

the date paid is required.

Overview



6.1.1 Business Entertainment

Internal Revenue Service (IRS) regulations specify that entertainment expenses will be

reimbursed if an employee establishes that the expenditures were either directly related to

or associated with the active conduct of SNI business. To meet this requirement, the

entertainment should either:

Involve a bona fide business transaction with business associates, for production of

income, and in the active conduct of SNI business, or

Take place in a clear business setting directly in furtherance of SNI business.

Entertainment is considered to be associated with SNI business if it occurs on the same

day as a substantial and bona fide business discussion, directly preceding or following the

discussion. Under certain circumstances, events not occurring on the same day may

qualify.

For example, if an employee entertains an affiliate at a sporting event on the evening

preceding a convention, the cost of the tickets would be reimbursable under SNI's policy.

Note: Generally, entertainment expenses are subject to a 50% limitation for tax purposes.

Thus, items relating to entertainment should be listed individually and included in the

appropriate categories on the expense report.

Overview



6.1.2 Travel

Travel expenses include those incurred on overnight stays away from home or daily

business trips away from the employee's home office for the benefit of SNI.

Transportation expenses that might otherwise be classified as entertainment expenses

should be reported as travel expenses (e.g., a taxi ride to a theater).

It is SNI's intention that employees travel in comfort while on company business.

However, the costs of accommodations, meals and transportation used should be

consistent with SNI’s Travel and Entertainment policy. To be reimbursed, all expenses

must be:

Reasonable in nature and necessary to further SNI’s interest

Authorized, documented, reported, and approved according to established

Company procedures

In compliance with the laws and regulations of all jurisdictions in which SNI

operates.

The preparer and the approver of the expense report have the responsibility to determine

and justify what is necessary and reasonable.

Personal expenses incurred during travel do not help SNI achieve its objectives and will

not be reimbursed. These expenses include:

Hotel spa charges, personal trainers, etc.

Gifts or flowers given to an employee

Items purchased for personal use such as newspapers, magazines, books,

subscriptions, medication, toiletries

Entertainment expenses which do not conform to SNI’s entertainment policy.

Any item that does not clearly conform to SNI’s policy will not be reimbursed without the

approval of the EVP CFO or SVP Controller. All travel expenses are subject to the

substantiation and documentation requirements detailed in Section 6.11, "Expense Report

Processing".

Transportation



6.2 Transportation

Transportation expenses include air, rail, and bus fares, taxi fares, auto rental charges,

tolls, parking fees, and the costs associated with the business use of a personal auto.

6.2.1 Air and Rail

All domestic travel reservations for VP level and below must be booked via Axiom (SNI’s

online travel tool). The online booking tool can be accessed via Shoogle (SNI’s intranet

webpage) or by visiting https://showtime.gbtconnect.com then follow the required

prompts. CBS American Express Travel, (1-669-272-1358) should be contacted for all

international travels. All reservations will be charged to the employee’s American

Express Corporate Card on file. The final itinerary invoice sent by American Express

Travel, indicating passenger’s name, cost of fare and flight information is the required

documentation to submit with an expense report. Reservations made directly with carriers

or with another agency will not be reimbursed without a valid business reason and

without the approval of the EVP CFO or SVP Controller.

For travelers requiring emergency assistance, dial 1-669-272-1358 as this is a 24/7

dedicated line. An additional fee per use is charged for this service.

In special cases, where an employee cannot obtain an American Express Corporate Card,

air travel may be authorized to be charged to a Business Travel Account, which is billed

directly to SNI and paid on the employee’s behalf. Such items will be recorded as an

expense to the employee’s cost center at time of purchase with the pre-approval of

immediate supervisor. Employee may also charge the cost to his/her personal credit card

and later claim the expenses on an expense report.

The following policies apply to the booking of flights:

The means of travel selected should result in a savings of time or money over

alternative means of transportation.

Travel must be arranged through Axiom (SNI’s online travel tool) or CBS American

Express Travel agency's offices as early as possible in order to take advantage of

discounted advance fares.

Travelers should accept the lowest logical airfare offered by Axiom (online booking

tool) or the Corporate Travel agency regardless of the employee frequent flyer

preference.

Additional travel insurance premiums are not to be accepted (SNI’s life insurance

policy provides coverage) nor will they be reimbursed.

https://showtime.gbtconnect.com/

Transportation



6.2.1.1 Class of Service - Air

Except as noted below, the lowest, logical available coach or economy class airfare

should be booked. The booking of a higher coach fare in order to qualify for a "free"

upgrade to the next class of service or in order to use a personal upgrade to a higher class

is not permitted.

Presidents and Executive Vice Presidents may fly Business on all domestic flights

in a 3-class cabin, First class if 2-class cabin.

Senior Vice Presidents and Vice Presidents can fly Business class on all trans-

continental flights. The exception to this rule is if there is a 2-class cabin plane

that ONLY offers First and Coach then First Class is permitted for trans-

continental flights. All other domestic flights must be Coach.

On all international flights, Vice Presidents and above are permitted to travel

Business class in 3-class cabin, First class if 2-class cabin.

Any traveler not included in the groups or flight criteria specified above must book Coach

class tickets. Any exception to the above must be pre-approved by the EVP CFO or SVP

Controller.

Employees are responsible for any cost incurred due to deviations from this policy.

6.2.1.2 Unused Airline Tickets

In the event that airline tickets are purchased but not used, the traveler must notify CBS

American Express Travel as soon as possible.

6.2.1.2.1 Non-Refundable Tickets

In order to qualify for credit, CBS American Express Travel must be notified of

any cancellations prior to the departure time of the first leg of travel on the

business trip. Airline credit will be issued and can be applied towards future

travel with the same carrier for up to one year from the date of issuance.

6.2.1.2.2 Refundable Tickets

In order to receive credit, CBS American Express Travel must be notified of any

cancellations prior to the departure time of the first leg of the business trip. Credit

will be issued by American Express and refunded directly to the travelers

Corporate American Express Card. Due to the nature of the airline ticket process,

it can take 4-8 weeks to process an airline ticket credit back to the Corporate

Card.

If credit or refund is not issued due to the employee’s failure to cancel reservations prior

to departure time, such loss must be borne by the employee. If the employee has already

Transportation



been reimbursed for the purchase price of the ticket, the Company may seek

reimbursement from the employee.

6.2.1.3 Airline Ticket Reimbursement

The employee’s final itinerary invoice, from American Express Travel must be attached

to the expense report as proof of the expense. This receipt must reflect passenger’s name,

cost of airfare and detailed flight information.

6.2.1.4 On-Board Services

On-board meals (excluding alcoholic beverages) and reasonable use of in-flight internet

for business use are reimbursable. All other fees, such as entertainment services, extra

legroom or change of seat assignment, are not reimbursable. Expenses must be properly

categorized.

6.2.1.5 Baggage Fees

All reasonable baggage fees associated with a business trip are reimbursable.

6.2.1.6 Internet Access On Plane

All reasonable In-Air Wi-Fi charges are reimbursable.

6.2.1.7 Class of Service - Rail

Class of service must be Coach unless it is deemed necessary to use high-speed rail (i.e.,

Acela) where Business Class is the lowest class of service offered. First Class

reservations may only be made for individuals who are pre-authorized to do so based on

the travel profiles maintained by the CBS American Express travel agency.

Transportation



6.2.2 Auto Rental

The cost of a rental car for business travel is reimbursable only if the nature of the trip or

the location of the business to be visited makes the use of public transportation

impractical or more expensive. Reservations for rental cars must be made through Axiom

(SNI’s travel booking tool) or CBS American Express Travel. Our preferred rental car

companies Avis or Hertz offer competitive rates, which include Loss Damage Waiver

(LDW) and Liability Insurance coverage within all states, except Alaska. Additional

insurance coverage should be declined and will not be reimbursed. For travel to Alaska

and to international locations, employees are required to purchase Loss Damage Waiver

and Liability insurance.

Auto rental expenses will be reimbursed when the following conditions are met:

Use of public transportation is not practical.

An intermediate car size (mid-size) or smaller unless otherwise authorized in

traveler’s profile.

Arrangements cover the period of the business trip only.

The original Rental Agreement is submitted with an approved Expense Report.

In addition to the actual rental charges, parking fees, tolls and gasoline charges are

reimbursable. The standard mileage rate does not apply to auto rentals.

An employee is expected to refuel the car using the lowest priced recommended octane

fuel prior to returning the vehicle to the car rental company. Excessive fuel charges

assessed by the rental car company for failure to return the vehicle with a full fuel tank

will not be reimbursed.

The rental of a satellite radio will not be reimbursed.

Tolls are also reimbursable. Employees may utilize an automated toll paying device (such

as the Hertz Plate pass). Tolls paid via these devices are billed separately from the rental

agreement, usually about a week after the rental. The toll letter must be submitted as back

up for the expense. If these tolls are submitted for reimbursement subsequent to the car

rental reimbursement then a copy of the rental agreement must accompany the toll letter

in order to be reimbursed.

In the event of an accident with a rental car, employee should obtain a police report and

notify the car company, the immediate supervisor, and CBS Corporate Travel Services.

Transportation



6.2.3 Taxis

The use of taxis is permitted for approved business travel when the use of public

transportation is impractical; this includes use of App-Based car service companies such

as Lyft, Uber, Curb, etc. Surge pricing or other surcharges should be avoided.

The origin, destination, business purpose and total cost of the trip should be specified for

all taxi fares. As with all other business expenses, original receipts are required as

supporting documentation.

The use of taxi service is permitted when:

Traveling between home or office and airport en route to or from a business trip

Traveling between office and home after a company sponsored evening event

Traveling between office and home after working more than 10 hours providing the

pick-up time is after 8:00 p.m.

Long distance trips via taxi should be cost-evaluated versus alternative means of

transportation. Such alternatives include:

Rental or personal auto

Public transportation

Airport or hotel van services.

If the cost of a taxi is deemed unreasonable, employees are urged to use more reasonably

priced alternative means of transportation.

Transportation



6.2.4 Car Services

The use of car service is only permitted when:

Traveling between home or office and airport en route to or from a business trip

Traveling between office and home after a company sponsored evening event

Traveling between office and home after working more than 10 hours providing the

pick-up time is after 8:00 p.m.

In all cases, car service should be used only when the use of public transportation or local

cab is not practical. The user of the car service is required to adhere to the following

rules:

All car service charges must be billed directly to the employee’s American Express

Corporate Card.

A valid car service voucher/receipt must be submitted as documentation on an

expense report for reimbursement.

The origin, destination and business purpose should be specified for all car service

charges. Incremental charges such as tolls must be initialed.

The negotiated rates of company contracted car service providers within the New

York City area (e.g., Elite Limousine, Minute Man, Music Express, Communicar)

include driver gratuities. Therefore, tipping to such providers is not reimbursable.

When using car service outside of the New York City area, please consider using

local car service providers that accept American Express corporate card. The

previous mentioned providers are New York City based and will charge an additional

fee to travel outside of New York City.

“No show” charges will not be reimbursed – be sure to cancel reservations in time.

Reimbursement for wait time will only be made for valid business reasons.

When arriving at a New York area airport, the car service should be called upon

arrival in the terminal to avoid wait time charges.

Multiple stops are reimbursable for valid business reasons only. If a stop is made at

another location, the name and address of that location should be noted on the receipt.

If a car is being shared with another employee, the employee’s name and address

should be noted on the receipt.

Showtime reserves the right to charge the employee for unauthorized expenses or for

failure to follow these procedures.

Transportation



6.2.5 Business Use of a Personal Auto

Employees may be reimbursed for reasonable costs associated with the business use of a

personal automobile. However, because of administrative issues and potential financial

costs to the employee, the business use of a personal automobile is discouraged.

Under no circumstance should the total cost of a trip using a personal automobile exceed

the total cost that would have been incurred had available standard transportation been

used. In such an instance, the employee is responsible for the additional costs incurred.

The origin, destination, and business purpose must be specified when using a personal

automobile for business use. If the use of a personal automobile is deemed reasonable,

the employee will be reimbursed for the following:

The IRS mileage allowance rate in effect.

Tolls

Reasonable parking fees.

Included in the IRS mileage rate is an allowance for an acceptable minimum level of

automobile insurance. If an employee uses a personal automobile for company business,

it should be covered by insurance that meets the minimum requirements of the state or

county in which the vehicle is registered.

6.2.6 Group Travel

The individual Corporate Card should not be used for group travel. For group travel or

meetings, you are encouraged to contact the Director of the Expense Management team

for guidance. SNI frequently negotiates discounted rates for group hotel accommodations

when collaborating with CBS American Express travel.

6.2.7 Relocation Travel Expenses

Employees are reimbursed for relocation expenses in accordance with the Relocation

Policy administered by the Human Resources Department and with the approval of the

Department Head. An employee is advised of the policy at the time the relocation is

approved and a relocation package is offered.

All pre-approved relocation-related expenses must be submitted on a single T&E report

and supported with all valid receipts and the pre-approval sent by Human Resources.

Lodging and Meals



6.3 Lodging and Meals

An employee is reimbursed for ordinary and necessary travel expenses for lodging and

meals by filing an approved Expense Report provided that such expenses are in

accordance with these policies and documentation requirements are satisfied.

6.3.1 Lodging

When traveling out of town or when business requires an overnight stay in town, the cost

of a moderate single room accommodation is reimbursable. Hotel accommodations must

be booked through Axiom (SNI’s travel booking tool) or CBS American Express Travel

Offices whenever possible, in order to take advantage of corporate rates at preferred

hotels available to all CBS divisions. Use of travel sites like Travelocity or Expedia (even

if cheaper) is prohibited.

In cities where such rates exist, travelers should use the properties where CBS rates are

available without regard to the traveler’s hotel chain preference or hotel reward programs.

The use of a suite is reimbursable only with the prior approval of the EVP CFO or SVP

Controller (except for those properties that are "all-suite" or where a negotiated suite rate

is in effect). Without approval, the expense of a suite will be reimbursed only up to the

cost of a single room.

Should there not be a CBS preferred hotel in the city you are traveling to, a moderate

single room hotel accommodation at a reasonable and comparable rate of similar cities is

acceptable for reimbursement.

If attending a conference, hotel rates may be at times higher than our daily per diem or

even blocked for most agencies. In these cases, it is permitted to book the hotel directly

with the conference site.

Travelers are responsible for canceling hotel reservations before the grace period to avoid

“no show” charges, which are not reimbursable.

Hotel Meals: Room service or restaurant meals (self or business) are reimbursable if the

cost is reasonable and the expense is supported by a detailed, itemized meal receipt listing

items ordered regardless of amount or form of payment.

All expenses on the hotel folio must be itemized accordingly in correct categories and

correct dates.

Hotel folio/receipt must reflect traveler’s name, partial credit card number and a zero

balance.

Lodging and Meals



6.3.2 Meals

An employee will be reimbursed for the reasonable cost of meals whether these expenses

are travel (self), staff meals (when traveling with SNI co-workers) business meals (non-

SNI employees). In each case/scenario, the itemized restaurant receipt listing all the items

ordered MUST be submitted as supporting documentation. The restaurant receipt must

indicate the following:

Date

Name and address of establishment, and

Total amount

The use of tear tabs is not acceptable, and strict adherence to the above policy is required

for prompt reimbursement.

6.3.2.1 Meals – Business Meetings

This category applies to local business meetings conducted with at least one non-CBS

employee in attendance for business purpose as well as business meetings while traveling

either with co-workers or with non-CBS employees.

6.3.2.2 Meals – OT Dinner

Reimbursable expense when an employee is required to work extended hours (more than

10 hours and past 8pm) and total cannot exceed $25

6.3.2.3 Meals – Other

Snacks, coffee and water expenses incurred while traveling on business, regardless of

location (i.e., airport, hotel, etc.), will be reimbursed if it is deemed reasonable

Other Travel Expenses



6.4 Other Travel Expenses

Various expenses incurred as a result of business travel are reimbursable if they are

incidental to travel. These expenses must be individually listed and explained on the

expense report.

6.4.1 Tolls, Parking

Tolls and parking charges are reimbursable if incurred while out of town on SNI business.

All receipts, regardless of amount, should be submitted with the expense report.

6.4.2 Telephone-Home

The cost of one landline telephone and home internet is reimbursable and should be based

on an employee’s job responsibility. This allowance is mostly granted to In-Market

employees with the pre-approval of the SVP Controller.

6.4.3 Cellular Phones

The company does not reimburse employees for the cost of their personal cellular phone

equipment or their monthly plans.

6.4.4 Telecommunications/Data Devices

As stated above, the Company does not reimburse employees for monthly cellular phone

plans or service. In cases where the company feels it is essential that the employee be

reachable at all times, the most senior Executive Vice President (i.e., the CEO’s direct

report) of the employee’s department must send a completed Smartphone Request Form,

including a detailed business justification, to the EVP CFO for final approval to issue a

Smartphone device to the employee.

Upon approval, the employee will be issued a company owned Smartphone with one of

Showtime’s preferred cell phone providers with the appropriate voice and data plan with

new cell phone number.

Before issuance of the approved company’s Smartphone, the employee will be given the

option to port his/her personal cell phone number to the Showtime issued master account.

However, Showtime will not reimburse any applicable cancellation fees charged by the

employee’s current provider if the employee decides to do so.

Employees will not be reimbursed for devices that they acquire on their own.

Other Travel Expenses



6.4.5 Transportation

When out of town on SNI business, expenses are reimbursable for transportation to:

Temporary places of business

Business meetings

Airports, train stations, and bus terminals.

Transportation home on a weekend, while away on business for less than two weeks will

not be reimbursed if the cost of this transportation exceeds the cost that would have been

incurred had the employee remained at the temporary place of business.

Transportation expenses for personal trips taken while traveling on business will not be

reimbursed.

6.4.6 Tips

Tips incurred for meals and taxis must be included with the total claim for meals and

taxis. Tips should be limited to the customary amount for the region in which they are

given. Excessive tips will be deemed personal expenses, for which the employee is

responsible. Tips should be recorded individually on an expense report as such, except

for meals and taxis as noted above. Please refer to the below tipping allowances:

Housekeeping = $3 per night

Valet Parking Attendant = $2 per occasion

Doorman/Bellman/Skycap = $1 per bag, $2 per equipment case

6.4.7 Personal Property Loss

SNI does not reimburse employees for loss or damage to personal property occurring

while traveling on SNI business.

6.4.8 Laundry Services

Reasonable expenditures for laundering, cleaning, and pressing of clothing will be

reimbursed when out of town for at least 5 consecutive days. Laundry services included

on a hotel bill should be recorded in the "Hotel - Laundry" category on an Expense

Report.

Non-Employee Travel



6.5 Non-Employee Travel

All non-employees (i.e., consultants, talent, contest winners, affiliates and freelancers,)

traveling at SNI expense are governed by this travel policy. It is the responsibility of the

SNI employee making travel arrangements for a non-employee to ensure that

arrangements comply with the policy. Exceptions to the above are limited to talent who

may fly First Class if specified in their agreement with SNI.

All travel arrangements for non-employees must be made through the CBS American

Express Travel offices. The travel arranger (a Showtime employee) must complete a

Non-employee Travel Authorization form for each instance of non-employee travel,

providing all information required to complete the arrangements. The approver of the

form should have adequate approval authority for the Cost Center to be charged.

Itineraries will be provided to the arranger who is responsible for delivery to the traveler.

The form should be sent to the Finance Department’s Expense Management Team for

review and approval. Upon approval, the form will sent as a PDF to CBS American

Express Travel agency for ticket issuance.

Direct billing to SNI of hotel charges and auto rentals for non-employees is

recommended. When this is not possible, the travel arranger should contact the Director

Expense Management for alternate solutions. The travel arranger is responsible for

completing and submitting a Vendor Entry/Update Form for a new vendor if needed. See

the Disbursement Processing Policy, section 8.2 "Vendor Approval Procedures" for

further details on adding new vendors.

Business Meetings/Conventions



6.6 Business Meetings/Conventions

6.6.1 Business Meals

Business meals (breakfast, lunch, dinner) are reimbursable when incurred under

circumstances generally considered conducive to a business discussion. The surroundings

in which the food and/or beverages are furnished should provide an atmosphere where

there is no substantial distraction to the conduct of business. All attendees, their business

relationships, and the business purpose should be identified.

The itemized restaurant receipt listing all the items ordered MUST be submitted as

supporting documentation. This requirement is outlined in Section 6.11, "Expense Report

Processing."

In addition, it is the policy's intent that the most senior employee in attendance, with

respect to position, incurs the expenditure.

6.6.2 Business Associations

Expenditures for business luncheons or dinners that are part of a business program, or are

sponsored by professional associations, will be reimbursed if the employee's attendance

benefits SNI. Prior approval of an employee's supervisor is required.

6.6.3 Seminars, Conventions, and Special Events

Attendance at conventions or special events deemed to benefit SNI requires the prior

approval of the department’s Senior Vice President. Payment of advance registration fees

for such events and for seminars will be recorded as an expense at time of purchase.

Club Memberships/Professional Organizations



6.7 Club Memberships/Professional Organizations

The cost of an annual membership in one airline travel club for VPs and above will

require the pre-approval of the EVP CFO or SVP Controller. The written approval must

be included in your T&E submission in order to be reimbursed.

Membership in Professional or Technical Organizations at a company level should be

paid through Accounts Payable.

Membership in Professional or Technical Organization at an individual level or in the

employee’s name should be paid with the corporate card and the expense submitted via

Chrome River for reimbursement.

Spouse’s Expenses



6.8 Spouse’s Expenses

Current IRS regulations do not allow SNI to claim a business deduction for a spouse's

travel except in extremely limited circumstances. All of the following criteria must be

met in order for such expenses to be deductible:

The spouse's presence is requested by the company and it serves a bona-fide business

purpose (as defined by IRS regulations)

Each individual's travel expenses would otherwise have been reimbursed by SNI.

In most cases, therefore, spouses' travel expenses are not deductible and therefore not

reimbursable.

Prior written approval of the EVP CFO is required for spouse travel at company expense.

An employee should file a separate expense report for a spouse's expenses, which should

be in conformity with all areas of the SNI T&E policy. Reimbursement will be made to

the employee. Generally, approved expenses incurred on behalf of a spouse and

reimbursed to the employee or paid directly by the company are includable in the

employee’s W-2 income for the year involved.

Expenses incurred jointly represented by a single AMEX credit card receipt (e.g., a meal

or hotel bill) should be reported on the spouse's expense report with a copy of the original

receipt attached. Reference should be made to the employee's expense report to which the

original receipt should be attached.

In the case of group or event travel where many expenses are included in a master bill, the

individual in charge of the group or event should identify/allocate those distinct expenses,

which are related to spouses before submitting the bill to the Finance Department for

payment.

Non-Reimbursable Expenses



6.9 Non-Reimbursable Expenses

6.9.1 Gifts

6.9.1.1 Employee Gifts

Gifts from one employee to another are considered personal and will not be reimbursed by

the company. This includes gifts for baby and bridal showers, birthdays, promotions,

general appreciation, Administrative Professional’s Day, holidays, etc.

Gifts to employees in recognition of an employee life event such as the birth of a child,

death of a family member, marriage/commitment ceremony, hospitalization, etc. must be

arranged through the Human Resources Department. Upon departmental request, Human

Resources will make the necessary arrangements for flowers, gift basket or charitable

contribution to be sent on behalf of the company. Employees will not be reimbursed for

the purchase of gifts related to these life events.

6.9.1.2 Non-Employee Gifts

Gifts to non-employees will be reimbursed only if such gifts are deemed appropriate by

the department head and are sent in the name of the company, not in the name of any

specific employee. Please refer to the CBS Business Conduct Statement to ensure the gift

does not violate CBS policy. In addition to standard documentation requirements, support

for gifts must include the name of the individual who received the gift, business affiliation

and the business reason for the gift.

6.9.1.3 Incentive Award/Prize Winners

In general, incentive awards/prizes (e.g., gift cards, consumer electronics, etc.) to affiliate

call center reps or sweepstakes winners are not reimbursable and are not to be acquired

directly by the employee. Such incentive awards are to be procured via established

channels and payments made via company check. However, if circumstances arise that

necessitate purchase via the American Express Corporate Card; the employee must obtain

pre-approval for such purchase from the VP Finance Reporting and Compliance within

the SVP Controller’s group. In addition to standard documentation requirements, the

following information must be provided, along with a properly completed IRS form W-9,

if the cumulative value of awards and/or prizes to a recipient is anticipated to total $600

or more in the calendar year.

Name and home address

Social Security Number

Business relationship to SNI

Description of award/prize distributed to the individual




Value of the award/prize

This information is required to ensure SNI’s compliance with IRS tax reporting

regulations. Each year, Showtime Networks is required to issue an IRS form 1099 to each

award/prize winner reflecting taxable income (cash or prizes) received from SNI

amounting to $600 or more.

For further information on Incentive Awards, please refer to section 8.4.6 Incentive

Programs/Marketing Allowance of the Disbursements Processing Policy.

6.9.2 Contributions

Charitable contributions are not reimbursable to the employee. All contributions to

charitable organizations require prior written approval from the President/CEO and the

payment must be made with a check requisition.

6.9.3 Home Entertainment

Home entertainment is not reimbursable except under extraordinary circumstances and

only then with the prior written approval of the EVP CFO.

6.9.4 Electronics and Computer Equipment

Company policy prohibits the direct purchase of electronic equipment and computer

hardware, software and accessories, etc. Business needs of this nature must be directed to

the Director of Procurement within the SVP Controller’s office. Centralization of such

purchases promotes more accountability for company equipment and the use of long

standing accounts with preferred vendors provide favorable pricing and timely delivery.

6.9.5 Office Supplies

Staples is the selected and preferred supplier of all business office supplies. All office

supplies must be ordered through the https://staplesadvantage.com site (Acct# 1048285)

and paid via company check. Certain individuals within each department have been

granted authority to place on-line orders on behalf of their department. To obtain office

supplies for business use, employees must contact their department’s authorized office

supply purchaser(s). Orders are generally delivered to the office the next business day.

In the spirit of effectively managing costs and maintaining proper controls, certain

products are considered restricted and must not be ordered directly from Staples.

Employees may contact the Director of Procurement within the SVP Controller’s office

for a list of restricted items. To obtain an item that has been identified as restricted,

employees must contact the Director of Procurement to provide a valid business

justification for the restricted item requested.

https://staplesadvantage.com/




6.9.6 Subscriptions

Company policy prohibits employees from purchasing subscriptions to newspapers,

magazines, or other periodicals. All subscriptions (including digital) requests and

renewals must be approved by the departmental EVP and forwarded to the Director of

Procurement within the SVP Controller’s office for processing via our selected and

preferred subscription management vendor, currently Wolper Subscription Services.

Centralized management of subscription purchases reduces company cost by minimizing

duplicate subscriptions within departments and encouraging the sharing of resources,

while ensuring uninterrupted delivery through the timely renewal of subscriptions.

6.9.7 Expenses Not To Be Processed via T&E system

Global memberships in Professional and Technical Organizations should be in the name

of the company and should be paid by the company’s Accounts Payable department, not

the employee.

Expenses for other SNI employees and/or guests. Employees are responsible for incurring

and accounting for their own expenses. Contact the Director of Expense Management for

more information.

Purchases of electronic equipment, hardware and accessories and overall large items are

disallowed. Please contact the Director of Procurement in the SVP Controller’s group for

guidance.

Donations/Contributions should be paid through Accounts Payable with prior approval

from CEO.




6.9.8 Other Non-Reimbursable Expenses

Although not meant to be all-inclusive, below is a list of expenses (in addition to those

mentioned above) that are not reimbursable.

“No Show” car service fees

Air Travel accident insurance

Airline in-flight movies

Books, Magazines, and Newspapers

Baby-sitting expenses

Change of seat assignment fees

Clothing

Credit card late fees and finance charges

Credit card reward program enrollment fees

Excessive fuel surcharges

Extra leg room fees

Fuel Service Options

Health Spa fees

Home cable service

Home Entertainment

Home internet access

Hotel in-room movies

Liability & Loss Waiver insurance for rental cars (all states except Alaska)

Monthly cellular phone service

Parking fines and all traffic-related violations

Personal property loss

Tickets to live performances, plays, movie theaters, etc.

Toiletries and Medications

Travel Advances



6.10 Travel Advances

In the event that it is deemed appropriate to reimburse an employee for travel expenses

(e.g. transportation fares, hotel deposit) prior to the date of travel, such reimbursement

will be treated as a travel advance. As with any other request for reimbursement, the

employee must submit an approved Expense Report and properly categorize the amount

and business nature of the expense, (the Expense Management Team will reclassify the

amount from expense to the travel advance account). Proof of payment and a valid

business reason are required for reimbursement to be made. Upon subsequent receipt of

an expense report for all other expenses related to such travel advance (e.g., hotel, meals,

car rental, etc.) or receipt of other documentation demonstrating the travel occurred, the

Expense Management Team will reverse the travel advance to expense.

.

American Express Corporate Card



6.11 American Express Corporate Card

SNI requires the use of the American Express Corporate Card for all bona-fide business

expenses. A personal credit card may only be used in situations where the merchant does

not accept the American Express card or the employee is unable to obtain an American

Express Corporate Card. In order to obtain a Company issued credit card, an approved

enrollment form signed by the employee’s Department Head must be forwarded to the

Director of the Expense Management team.

Expense Report Processing



6.12 Expense Report Processing

6.12.1 Expense Reporting Guidelines

Expenses are to be reported once a month and should be submitted within 15 days of the

American Express statement close date.

Employees will not be reimbursed for any items submitted greater than 60 days from

incurrence of expense. This will be strongly enforced.

A detailed explanation stating the business purpose is required for all travel expenditures,

generic explanations such as “September Expenses” or “Business Meetings” are not

acceptable reasons; this will cause the report to be returned thus delaying reimbursement.

Expenses entered in the wrong category or with the wrong date may be deleted from your

expense report, or the report may be returned for re-categorization.

Employees reporting foreign travel expenses settled with non-corporate credit card will be

required to verify the appropriate exchange rate by providing credit card statements.

All expense reports are audited to ensure proper approval, proper explanation and

documentation requirements are met.

6.12.2 Substantiation and Documentation

All required receipts must either be e-mailed from your smartphone, scanned at the user’s

local scanner/copier and attached to the expense being submitted, or faxed to the fax

number designated on the transmittal page. Receipts should NOT be sent via inter-office

or mailed to the T&E group.

All travel and business meals must be supported by an itemized restaurant receipt listing

all the items ordered regardless of amount or method of payment. This will be strongly

enforced.

Illegible receipts may result in expenses being disallowed or the report being returned.

Incorrect dates or times on receipts should be indicated in the Date of Service field rather

than in the comment section within the expense report.

It is advisable to keep original receipts for at least one year from the date you submit your

expenses. Original receipts may have to be resubmitted if the original submission was

illegible or not received.

If PayPal, Square or any similar form of payment is used, the receipt for these charges

must indicate the proper vendor. If this is not available, you must use the comment

section to document the vendor and items purchased. You will also need to print a copy

of the detailed information for this charge from the Corporate Card or contact the vendor

Expense Report Processing



directly for a detailed receipt. Receipts submitted not showing the vendor paid or the

detail of the purchase may be disallowed.

Employee’s Responsibility



6.13 Employee’s Responsibility

At the time of receipt of the American Express Corporate Card, an employee

acknowledges sole responsibility for the timely payment of all charges incurred directly to

American Express even if an expense report has not been submitted for reimbursement.

Additional fees of any kind, including but not limited to delinquency fees and/or finance

charges assessed for late payment, annual fees, membership rewards fees, etc. are not

reimbursable. In addition, the Corporate Card should not be used for personal expenses.

Only bona-fide business related expenses are to be made and they must be reported in

accordance with company policy. All charges should be accounted for on a timely basis

through the required procedures (See 6.11, "Expense Report Processing”). Original

vendor receipts are required documentation for expense reimbursement regardless of

amount or method of payment.

Employees are required to enroll online with Amex Account Manager. Go to

Americanexpress.com to register and receive online statements, e-mail reminders and

even to activate positive pay feature for easy payment.

Note: Misuse of a company credit card may result in its revocation.

Approver’s Responsibility



6.14 Approver’s Responsibility

The approver must make sure all the reported expenses comply with company policy and

the same be submitted in a timely fashion.

The approver must have adequate approval authority for the total amount of the expense

report and the budget center to be charged.

The approver must educate all new and existing employees on policy issues and address

exceptions with employees.

The approver must communicate all terminations and resignations to the corporate card

administrator in the Expense Management Team.

Index



6.15 Index

A

Administrative Items......................................... 25

Airline Frequent Flyer Programs .................. 4, 11

American Express Corporate Card ............. 24, 27

American Express Travel ........... 4, 5, 6, 7, 11, 15

Approval Authority ........................................... 28

Auto Rental ......................................................... 7

Automobile Allowance ..................................... 10

B

BTA .................................................................... 4

Business Associations ....................................... 16

Business Entertainment....................................... 2

Business Use of a Personal Auto ...................... 10

C

Car Services .................................................... 8, 9

Club Membership ............................................. 17

Computer Equipment and Accessories ............. 20

Contributions .................................................... 20

Conventions ...................................................... 16

D

Data Devices ..................................................... 13

E

Electronics ........................................................ 20

Expense Report Processing .............................. 25

F

Fuel Service Option ........................................... 7

G

Gifts .................................................................. 19

GPS Navigation System...................................... 7

Gratuities ................................................ See Tips

Group Travel .................................................... 10

H

Home Entertainment ......................................... 20

Hotel Award Programs ................................. 4, 11

I

Incentive Awards ........................................ 19, 20

IRS Mileage Allowance ............................. 7, 10

L

Laundry Services ............................................. 14

Liability and Loss Damage Waiver.................... 7

Lodging ............................................................ 11

M

Meals ................................................... 11, 12, 16

N

Non-Employee Travel...................................... 15

O

Office Supplies ................................................ 20

Other Non-Reimbursable Expenses ................. 22

P

Parking ....................................................... 10, 13

Personal Property Loss .................................... 14

Prize Winners ............................................ 19, 20

Professional Organization ................................ 17

R

Relocation Travel Expenses............................. 10

S

Seminars .......................................................... 16

Special Events .................................................. 16

Spouse’s Expenses ........................................... 18

Standard mileage rate ............ See IRS mileage

allowance

Subscriptions ................................................... 21

Substantiation and Documentation .................. 25

T

Taxis .................................................................. 8

Telecommunications Devices .......................... 13

Tips .................................................................. 14

Tolls ....................................................... 7, 10, 13

Transportation .......................................... 3, 4, 14

U

Unused Airline Credits ...................................... 5

Index



travel and entertainement

Documents