English to Spanish Bus/Financial Human Resources employee handbook

If the actual cost of meals is higher than the per diem, the per diem will be paid, unless approved by the HR Department due to unusual circumstances. Per diem applies only when traveling out-of-town overnight. All meals eaten during travel should be supported by receipts. Meal expenses are reimbursable only for employees and customers. When two or more employees dine together, each employee is responsible for **expensing** the meal. If entertainment expense is included, the senior employee is responsible for **expensing** the meal.

Me pregunto si "expensing" significa "pagar/cancelar" o simplemente "declarar el gasto" para que lo pague la empresa.
Toda sugerencia es bienvenida :)