Suitcase purchased under companys accounts, damaged during travelling by airlines. Amount reimbursed

First you will have to debit to airlines & credit to the suitcase ( whatever account you were booked for earlier ) & credit to airlines when they reimburse you .

If someone wants theze things in auditing then

Dr. Airline expense 90

Dr. Airline insurance 10

Cr. Bank 100

When suitcase is damaged

Dr. Receivables 8

Cr. Reimbursement claims

When it finally happens 

Dr. Bank 8

Cr. Receivablea 8

I dont know what happens to the 2 but everything tallies and so far so good. 

Ok you can do that as well. But deep accountants know the inuranse amount and have to recognise all components of expenditures.  Not unless there is a tax consequence on insurance entry. 

Now ppl might be wondering what is deep knowledge. 500 Insurance amount/ 50000 airfare= % insurance covered. But disclosures might mention a differe insurance rate because all overheads are absorbed. Its all bad in accounting. Cost constraints increase due to lack of info.