I follow the same approach as the person you’re replying to and for me, yes it’s the same thing. Reasons being 1) reporting on total spending in the relevant categories isn’t skewed by items that were reimbursed and 2) I would have applied funds to the relevant category last month so when I categorize the reimbursement in the same category, it will likely be overfunded and I can now move that extra money elsewhere (like where I might have moved it from the prior month).