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Deep Dive: What is Attendee Tracking?
By default the list of Attendees includes users who belong to policies which you are a part of and members of your domain. You can add custom attendees by entering their name or email into the Attendees field.
Read here for more on how to add and remove attendees to an expense, and here to learn how policy rules and expense limits work with attendee tracking
How do I remove an attendee from the Attendee Tracking dropdown?
You cannot remove an attendee from the Attendee Tracking dropdown.