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Actuals. Treat it like it’s your company and use the USG per Diem chart as your rule of thumb.
Except it’s not your company and no one cares if you treat yourself sometimes. At D I never had issues occasionally going out with a few coworkers and spending 150/person.
One of the better things about Deloitte is how laxed their expense policy is. No receipts needed unless bill is $75. And that’s only if it’s not hotel or travel
If it’s a group meal it’s not checked either typically