Partnership Mileage Reimbursement on Personal Vehicle

Say there is an accountable plan in place between the partners and the partnership which details that the partnership will reimburse the partners for any out-of-pocket-paid vehicle expenses on a personal vehicle which are necessary for business operation of the partnership using either the actual expenses or taking the SMR for a reimbursement.

Say the partner accumulated for the year actual expenses on the vehicle which were also expenses necessary to conduct business in the partnership.
Does the partnership need to actually pay cash to the partner to reimburse the expenses either as their actual cost or as the SMR?

Since reimbursements under the accountable plan are not taxable income and so they are not reported, can the partnership just take an expense for the SMR and offset it against the partner's capital in the books, and not pay any actual cash to the partner?
Then it would be like a contribution in order to pay a business expense, which would be correct as it is a business expense and the funds were paid out of pocket (personal money).

I just want to know if the partnership needs to pay actual cash for the reimbursement, or if the offset against equity is enough.

Also, if in the books its an offset against equity and the partnership does not pay any actual cash, then is this an unreimbursed partnership expense?

Then is it still an expense in the partnership or is it solely a partner expense?

You don't want an accountable plan, as that requires reimbursement.

I believe what you are looking for is Unreimbursed Partnership Expenses, which can be deducted on Page 2 of Schedule E (Form 1040). This is allowed if "there is a provision in the partnership agreement requiring the partner to pay the expenses, or if payment of the expenses is a routine partnership practice tantamount to an agreement." It is best to have the provision explicit in the partnership agreement.

if in the books its an offset against equity and the partnership does not pay any actual cash, then is this an unreimbursed partnership expense?
Then is it still an expense in the partnership or is it solely a partner expense?

It is an unreimbursed partner expense, it does not show up on the partnership books at all.

You don't want an accountable plan, as that requires reimbursement.

I believe what you are looking for is Unreimbursed Partnership Expenses, which can be deducted on Page 2 of Schedule E (Form 1040). This is allowed if "there is a provision in the partnership agreement requiring the partner to pay the expenses, or if payment of the expenses is a routine partnership practice tantamount to an agreement." It is best to have the provision explicit in the partnership agreement.

if in the books its an offset against equity and the partnership does not pay any actual cash, then is this an unreimbursed partnership expense?
Then is it still an expense in the partnership or is it solely a partner expense?

It is an unreimbursed partner expense, it does not show up on the partnership books at all.

I see. So under an accountable plan, the partnership must reimburse with actual cash to the partner if those expenses are to be used, whether reimbursing them for the actual expenses or for a general expense with the SMR?

You said an unreimbursed partnership expense does not show up in the books at all. Then what would an entry to debit Auto Expense and credit Contributions represent? Under an accountable plan, if it is absolutely required that actual cash is paid by the partnership to reimburse, then the offset to the expense would go against a cash account.
If there is an accountable plan, would it ever be correct to take the offset against equity in the books? I know that this would mean that there was no actual repayment from business cash for the expense. It would just mean that the partner used personal money for the expense.

I have information that it's possible to have an accountable plan yet not have the partnership pay actual cash for reimbursement and so just record the expense against equity (as a contribution) instead of cash. I need to know if this is correct.