Dear Benjawan,
In China, we pay housing using reimbursement process which the staff have to produce official Chinese receipt in order to get payment from the company. They are not subject to individual income tax thus we cannot group them with the allowance (personal cost) which is subject to individual income tax, otherwise when facing tax office checking we will have issue.
When doing reports (in-house), this part has to move back to personal cost.
Regards
Mary