Turnover for the purpose of Tax Audit u/s 44AB

Does reimbursement of expenses form part of Total turnover u/s 44AB?
1. Reimbursement of expenses are shown separately in Invoice along with Taxable Amount.
2. Documents or vouchers or Invoices for Reimbursement of expenses are in the name of the customer of the assessee
3. reimbursement of expenses are credited separately in books of accounts
4. Reimbursement of expenses are included in Invoice but shown separately for adminstrative convince.

Please put your thoughts with regards to the same.