Expenses Paid for by Parishioner with Receipt

by Andrew
(Tennessee)

I occasionally have a parishioner turn in a receipt for items they have purchased as a giving item. How do I treat these as far as giving records? Strictly speaking they are non-cash, but it would not be any different if I cut them a reimbursement check and the gave it back. To be clear, some of these items are reimbursable and some are not.