When you are entertaining a client, the transport is part of the hospitality. A guest sorting out their own ride home at the end of the evening undoes a good deal of what the evening was for.
Hospitality journeys are booked under your account and billed to you, so the guest is never presented with a payment or an arrangement to manage. Pickup can be arranged from their location and the return leg held open where the finish time is genuinely unknown, which at a client dinner it usually is.
Keeping it accountable
Because hospitality transport is billed to the company rather than expensed personally, it lands on the same statement, under the same codes, as the rest of your ground transport. That matters for entertainment-spend reporting, where transport is often the line that goes missing and has to be reconstructed at year end.
