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    Zahlungsempfänger kann vergessen haben, einen Beleg auszustellen, oder hat für den Empfang von Trinkgeld keine Quittung ausgestellt.
    Ist keine dritte Person oder kein drittes Unternehmen an der Transaktion beteiligt, wird nicht
    immer ein Beleg ausgestellt; in diesem Moment muss ein Eigenbeleg angefertigt werden,
    um den Geschäftsvorgang zu dokumentieren. Für außerplanmäßige Abschreibungen wie Verderb,
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    Quittung. Für die Abrechnung von Reisekosten oder
    Verpflegungsmehraufwendungen (sprich: Spesen) für
    einen Unternehmer oder Angestellten liegt nicht immer ein Beleg vor.

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