What expenditures are required to be reported in Part I, column (f), of Form 990, Schedule F, and how are such expenditures required to be tracked? The Part I, column (f) instructionsPDF require organizations to report amounts paid for an employee, office, grantee or agent located outside the United States if the expenditure is an employment related expense, an occupancy expense, a grant, a bank or accounting fee or a payment to an agent. Organizations might use different accounting procedures and practices to keep track of foreign expenses for financial statement purposes, so there may be a variation in how organizations account for or allocate direct or indirect costs relating to their foreign activities. The organization may use the method it used for its financial statements to report expenditures for Schedule FPDF, Part I, column (f). For example, if under a university's current accounting procedures, expenses associated with a study abroad program are not separately tracked, such expenses are not required to be included in Part I, column (f). Tip: An organization might have no expenditures reportable in Part I, column (f), even though it is required to report an activity in Part I. For example, an organization that derives more than $10,000 of revenue from a foreign activity must report the activity in Part I, even if it incurred no expenditures for that activity.