I own single member LLC (taxed as S-corp).  I am the owner/employee.

I have created a formal "accountable plan" document to take advantage of some deductions like home office etc., (my job is primarily work from home and a separate room is being used as office for now).

Two questions I am struggling with are:

1) For home office, utilities etc., are not reimbursable as EMPLOYEE. These should be treated as S-corp expenses right? does these really fall under accountable plan? If doesn't fall under accountable plan, can I pay one single amount at year end towards these expenses and mark as expense?

2) Other expenses (like phone, some other expenses paid from CC like registration cost or website cost etc.,) these fall under accountable plan right? I read online that, receipts need to submitted with-in 60 days AND company should pay within couple of days of of receipts submission is this correct?  -- In summary, can the payment for reimbursement happen anytime after the receipts submission (or) should be done in specified time?

The reason for second question is, I have paid few expenses from my CC like 6/7 months ago, but didn't reimburse them yet and if this 60 days rule is correct, then I might not be able to proceed with the reimbursement for these expenses.

Appreciate any inputs on this.