Freelancer - How to report/record a client expense advance

jay522

It is common for my clients to deposit an expense advance into my bank account... i.e. for a long-distance drive, they will advance gas, tolls, hotels, meals, etc. At the end of the job, I submit all receipts or as the clients say sell them my receipts.

Considering that this isn't taxable income how would I record this advance and my expenses during my accounting.