In the summer time, companies tend to try to make working during the warmth a little more bareable with summer Fridays. What this means at each company could be very different. Some companies support 1/2 day Fridays, while others may bring in morning treats or cater in lunches. Regardless of the perk, if this is a company expense, make sure to have an excel document where you state the date, price, and location of the expense. You should also keep a file with receipts incase you are audited. These perks are very fun, but need to be accounted for properly. Contact your CPA if you have any questions about how to handle business related expenses throughout the year.