co.s' exps. inthe name of directors

hi every reader,

                             this is amazing being a part of this prestigious organisation recognised worldwide.

     I want to know that if a director take any service (such as telephone connection) for co. in his name at co's address and paid through his personal a/c whether this exps . can be treated as co's. exps.

Have a Good day

Thanks & Warm Regards

Abid