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If you are asking about intentional fraud, you know the answer already…
Rising Star
It’s fraud if you got reimbursed for it, then return it and don’t give the money back to your employer.
Chief
Expense the credit (negative refund amount) from the return
Chief
Of course. What kind of question is this?
Chief
Can you just replace it with something that you like better that’s about same price?
Why don’t you have someone sell it on Facebook Marketplace
You work for Accenture? Is it a yearly wfh subsidy or is it just a one time thing?
Chief
I’m no longer at Accenture
Chief
I mean no probably not. But every firm is different. Not saying it’s ethical but I could have a home office item expensed and then return it. Is it a big deal like the commenters above are making it sound? No. Your firm is not going to go under because you decided to return your chair. If you can live with it then go for it.
Rising Star
It’s fraud. You got reimbursed for something you returned and you pocketed the reimbursement that doesn’t belong to you. At any reasonable company, you’d be fired for that.