Business Entertainment

Business entertainment includes the following if attended by the organizer and during which business matters are discussed: meals, entertainment, participation in recreational activities or events, and tickets, passes or other access to cultural or sporting events.

Entertainment expenses are reimbursable only if they are directly related to Company business. This means that (1) business must actually be conducted either during the entertainment or immediately before or after and (2) there must be an expectation that the Company will derive a business benefit from the entertainment (other than the goodwill of the person or persons entertained). This does not mean that the Company is required to show that income or another business benefit actually resulted from each and every entertainment expenditure. Employees must avoid situations where it might appear that business entertainment is being offered in exchange for a particular business benefit, such as a contract for purchase of services or equipment. Rather, business entertainment events should be used as an opportunity to promote NBCUniversal's products and services and to learn more about the customer's, or prospective customers, business.

In order to qualify for reimbursement, employees must be able to document the business purpose and provide documentation for the amount of each expense, the date and place of the entertainment, and the business relationship of the persons entertained. If only NBCUniversal employees are present, expense should be classified as “Entertainment- Employee (non-client)”.

Please refer to the NBCUniversal Business Entertainment Guidelines which clarify the factors to be considered before accepting, offering, and where required, seeking pre-approval for, business entertainment. Click here to review the Guidelines.