SOFI - recoverable amounts
When preparing the SOFI, I have a note to include amounts paid to our Directors that are recoverable (i.e. from the Hospital District) as I had found guidance in the past stating that amounts were to be recorded gross, not net of recoverable amounts.
However, I now can't find that guidance... Does anybody else record gross SOFI amounts as that is what was paid to the Director or are you recording the net amount as that is what is recorded in the financial statements? And, can somebody please point me to the guidance???