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Out-of-pocket expenses for travel and travel-related matters such as client entertainment, tolls,
parking, and so forth can be recorded on forms such as those presented in Figures 12.16 and 12.17.
These expenses noticeably inuence the prot and loss statement of any investigative practice.
Some rms track both the traveler’s expenditures and original acquisition costs. (With the differ-
ences in the fees charged by airlines and other transportation carriers, proper preliminary planning
and selection should be substantial considerations.) Other security rms often make available to
their agents and investig