I am a full-time freelance copywriter for an ad agency, who is my sole source of income. I am in the process of forming an S Corp, wherein I will pay myself a salary and take the rest as a disbursement. I am paid hourly for my freelance writing, and, from time to time, I will have to watch tutorials, read manuals, etc., to learn new software applications, etc. I don't charge the agency for this time. Sometimes the activities don't cost me any money in terms of fees (only my time). I have two questions:
In cases where these activities don't cost any money (other than my time), should I just consider them part of what I do to earn my salary from my corporation?
In cases where I do have to pay for these activities, would it be more advantageous to consider them reimbursable employee expenses or direct corporate expenses?
Sorry if these are no-brainer questions... this is all new and confusing to me!