Professional Services Travel and Expense Policy

Professional Services Travel and Expense Policy Hortonworks, Inc. Travel and Expense Policy v2.1_2016 Page 1 of 8

Table of Contents Contents Introduction... 3 Documentation... 3 Transportation... 4 Mileage Reimbursement... 4 Airport Parking... 5 Taxi and shuttle services... 5 Automobile Rental... 5 Air Travel... 5 Lodging... 6 Meals... 6 Miscellaneous... 7 Laundry... 7 Valet/Tipping Expenses... 7 Telephone Expenses... 7 Business meals and entertainment expenses... 7 IRS guidelines (US employees and contractors only)... 7 Substantiation Requirements... 7 Resubmission... 8 Non-reimbursable expenses... 8 Hortonworks, Inc. Travel and Expense Policy v2.1_2016 Page 2 of 8

Introduction All Services employees will be reimbursed for those expenses which are "necessary and reasonable" in the performance of Hortonworks-related business activities. It is the intention of this policy to broadly define the types of such expenses, which are to be reported on the Expense Report. In the event an expense category is omitted here, employees should comply with the intent of the policies, using common sense and good business judgment in determining the properness of all expenses. Timely submission of the Expense Report can eliminate carrying costs for employees who incur business-related expenses and help ensure the proper recording of expenses in Hortonworks financial statements. Expense Reports should be submitted on a weekly basis. Any expenses more than 45 days old will not be reimbursed without the approval of VP, Global Services. Expense Reports must have the approval of the Services Director. Initial approval must be obtained by submitting each expense report through OpenAir on a weekly basis. The original receipts must be scanned and submitted with the Expense Report per the Documentation section below. For all Employees on engagements where Client s T&E has been agreed to, Client policy must be observed. Please familiarize yourself with the policy (Open Air provides you the visibility into each acct). Employees will not be reimbursed for any expenses outside of client T&E policy). Documentation Hortonworks requires expenses to be documented by a scan of the original receipt attached to the Expense Report in the expense system. With the exception of the expenses mentioned below, receipts are required for all expenses greater than or equal to $25 with the exception of employees residing in EMEA/APAC. These employees will need to submit a receipt at any value. Receipts are required in all cases for the following expenses: Hotel Bill Car Rentals Airline Travel Ground transportation Taxi/Shuttle Service Hortonworks, Inc. Internal Travel and Expense Policy v2.0 Feb 2016 Page 3 of 8

Airport Parking Mobile Phone A scan of the original hotel bill, car rental bill, airline passenger receipt, or other receipt must be submitted in order to obtain reimbursement for these expenses. A charge slip alone is not acceptable in these cases. For Airline travel, receipt documentation must include Airline ticket number. When there is no receipt available, a detailed explanation of the expense and the reason for the absence of an original receipt is required. No reimbursement will be made for expenses supported by estimates or approximations. When more than one employee participate in a reimbursable event, a detailed explanation, including employee names, must be submitted to substantiate the expense. Expenses that are a mix of customer-billable and internal expenses, must be submitted on separate expenses reports. The documentation in the expense report must be sufficient to comply with IRS guidance, which requires the following to be substantiated (US Employees and Consultants only): Expense amount. Time and place the expense was incurred. Business purpose of the expense. For entertainment expenses, your relationship to the person or persons entertained and approval of RD and/or PS VP. The employee is responsible to retain all receipts for expenses and submit the required receipts with the expense report upon submission. Expenses which exceed policy limits will not be reimbursed. Transportation Mileage Reimbursement When traveling to and from off-site locations, actual expenditures for mileage will be reimbursed at the current IRS standard rate. Mileage reimbursement covers the costs employee/sub-contractor incur while using their own vehicle on company business. The rate of reimbursement is defined by the Federal Government and covers the estimated cost of gasoline, maintenance, and depreciation. Because it is assumed in the rate of reimbursement, you will not be reimbursed for any repairs to your personal car or any associated insurance. Mileage reimbursement is only for the incremental mileage travelled in excess of your normal commute. For example, if your round trip commute to the office on a workday is typically 50 miles, but instead of coming into the office you travel to a client s office that is 20 miles away, you will not be reimbursed because your travel miles are less than your Hortonworks, Inc. Internal Travel and Expense Policy v2.0 Feb 2016 Page 4 of 8

commute. However, if it is an 80-mile round trip commute to the client, you will be reimbursed for the incremental 30 miles over your normal commute. Include the number of miles, date, client destination(s), and purpose on the expense report. Appropriate parking fees and tolls are reimbursable with a receipt, but traffic and parking violations are not. Airport Parking When traveling out-of-town, employees are authorized to park in lots within an airport for stays of less than 48 hours. For stays greater than 48 hours, employees must use longterm parking. If you park in a short-term lot for more than 48 hours, you will be reimbursed at the long-term rate. Taxi and shuttle services Taxicab fare or shuttle service is reimbursable while traveling out-of-town. Limo Services are not allowable unless authorized in advance. Automobile Rental Employees should use the most economical car rental vendor. Car rentals must be supported with original rental agreement. Collisions damage insurance offered by the car rental vendor should be declined for domestic (US) rentals, and accepted for foreign (non US) rentals. When traveling alone, a compact or midsize car is appropriate. Full size rentals are only permitted due to special circumstances (i.e. large equipment and/or four or more passengers). Approval must be obtained in advance for car upgrades. For employees who chose to upgrade using miles or special discounts, proof of rate difference must be supplied. Air Travel Employees are to fly at coach or discount rates when traveling on business. For the convenience of Hortonworks travelers, booking a more convenient flight is permitted if the actual fare is within $200 of the lowest round trip fare. This applies to the employee s choice of departure/return times and choice of airport, but is not permitted to accommodate frequent flyer miles or upgrade coupons. The lowest fare will be determined using the closest major airport to the employee s home or office and only on major carriers. If applicable, flights with a connection or stopover should be reserved to achieve the lowest fare. If a connection or stopover involves an increase in total travel time of 2 hours or more, a direct flight is permitted. Also, if the actual fare is within $200 of the lowest round trip fare, any flight is permitted. Proof of rate difference must be supplied. Hortonworks, Inc. Internal Travel and Expense Policy v2.0 Feb 2016 Page 5 of 8

While Hortonworks policy allows employees to retain frequent flyer miles for their personal use, employees are required to travel via the most economical rate available. Employees traveling by more expensive means in order to gain frequent flyer mileage will be reimbursed at the lowest available fare. Proof of fare difference must be supplied. Air travel expenses will only be reimbursed after the trip has been taken. However, significant savings can be achieved by purchasing tickets in advance. A non-refundable ticket purchased more than one month in advance may be submitted for reimbursement as soon as the ticket is received. Air travel is limited to coach/economy fares. Any upgrades must be approved by RD/VP in writing prior to travel. Generally, for destinations within North America, a Saturday night stay-over and an advance ticket purchase of at least seven days will reduce the round-trip airfare. If an employee chooses to incorporate a Saturday night stay-over into their itinerary, the company will reimburse additional weekend expenses to cover meals, lodging, local ground transportation expenses. All employee weekend expenses follow the same expense rules covered by this document. Lodging Hortonworks intends that while traveling on business, all employees live and conduct business in a cost-efficient manner, which is both comfortable and safe. Employees are expected to lodge at moderately priced hotels such as the Hilton, Radisson, Sheraton, Embassy Suites, etc. Deluxe accommodations will be reimbursed at the going rate of Sheraton-type hotels unless approved by the Services Vice President. Guidelines for hotel rates, excluding taxes are provided below. Employees should generally seek to be at the lower end of these ranges: Major US and international cities (i.e. New York City, Washington DC, San Francisco/Bay Area, Tokyo, London) $200 - $350 per night Other US cities $100 - $200 per night Employee must obtain pre-approval prior to booking for hotel rate overages due to holiday/weekend/convention availability. Reimbursement may be lowered if pre-approval is not obtained. Report the actual room charges plus the applicable taxes under lodging Meals Daily meals are reimbursable up to the following limits: including tip Breakfast $20 Lunch $30 Hortonworks, Inc. Internal Travel and Expense Policy v2.0 Feb 2016 Page 6 of 8

Dinner $50 The above daily limits are for all locations, and employees should try and keep his meal expenses below the limits, particularly when in locations that are generally less expensive. Miscellaneous Laundry Laundry costs are reimbursed only when travel extends more than 5 consecutive business days and the employee does not return home over the weekend. Valet/Tipping Expenses Gratuities in the amount of $1 per bag for bellmen and airport porters are considered reasonable. Tips over the reasonable amount will not be reimbursed. Telephone Expenses Mobile phones For Hortonworks employees only: If you use your personal phone for company business, you should submit your entire phone bill (a copy of your personal phone bill is permitted in this case). A maximum of $150 per month is allowed for all personal phones used for company business. Phone bills, which include multiple numbers, must clearly indicate the employee phone number. Equipment rental, insurance and liability charges are not reimbursable. Business meals and entertainment expenses Business meals and entertainment expenses are not reimbursable by clients and must be submitted on separate expense report. All Entertainment must be pre-approved by the Regional Management team, and/or VP, Professional Services. IRS guidelines (US employees and contractors only) According to IRS guidelines: The expenditure must constitute an ordinary and necessary business expense. The expenditure cannot be lavish or extravagant. Employee must be present at the business meal or entertainment event. All employees will follow the above IRS guidelines. Substantiation Requirements Documentation for all expenses MUST include the business purpose of the expenditure on Hortonworks, Inc. Internal Travel and Expense Policy v2.0 Feb 2016 Page 7 of 8

the Expense Report. In the case of meals and entertainment expenses the following information must also be written on the Expense Report: Date, place, city and purpose, duration and amount spent on meal or entertainment; Name(s), company affiliation(s) and business relationship(s) of persons in attendance. Receipts are not required to be submitted for items under $25.00, however, they should be retained and available upon client request. IF ANY OF THIS INFORMATION IS MISSING OR INCOMPLETE ON YOUR EXPENSE REPORT THE EXPENSE WILL BE DISALLOWED. (A scanned copy of the receipt must be attached to the form if the expenditure is over $25). Resubmission In order for you to receive reimbursement for expenses, which have been rejected, these expenditures must be reported fully and properly documented upon resubmission. Non-reimbursable expenses In general, expenditures of a personal nature, unreasonable or excessive expenses, those not specifically related to the conduct of business and those not specifically covered in the preceding section are not reimbursable. The following examples are indicative of the type of expenses that will not be reimbursed. Airline club memberships. First class air travel. Business class air Personal or toiletry items. Expenses that are more than 90 days old. Fines for traffic or parking violations. Replacement costs for lost personal items and other similar charges. Travel insurance. Cost of entertaining guests. Excessive personal telephone calls. Cost of personal cellular telephones and monthly maintenance/access charges Movies on airplanes or in the hotel room. Rental of equipment unless specifically approved. Theft of personal property. Car rental insurance (except where required by law or for international travel). Health club fees. Pet sitting. Hortonworks, Inc. Internal Travel and Expense Policy v2.0 Feb 2016 Page 8 of 8