I run a travel company. I recently had to cancel a trip, and am refunding customers' money. As a goodwill gesture, I'm also refunding some of the associated expenses they incurred, taking a loss in doing so. So, concrete example: I'm refunding a $1,000 deposit that I received, but I'm also refunding $214 of my customer's incurred expenses that I never received. I have an invoice marked "refunded" issued for the $1,000. But how do I account for the $214, which I never issued an invoice for or received but am "refunding"?