Using the above table 1, you can see that you receive reimbursement of $0.00 for a one-day trip to Asheville, NC. For a several-day trip, you receive $30.00 for the time spent in Asheville, NC and $34.00 for the time spent in Charlotte, NC. Below you find an example for the trip costs statement for a trip from April 14, 1997, 8am, to April 16, 1997, 10pm, according to the M&IE method only.

On April 14th, the employee receives a reimbursement of $22.50. According to the midnight rule, the employee’s location for reimbursement is Asheville, NC. According to the quarter rule, the employee is reimbursed ¾ of the per diem (18 hours).

On April 15th, the employee receives $34.00 reimbursed: the full per diem rate for a day in Charlotte, NC. Although the employee is in two locations during the day, in accordance with the midnight rule he is reimbursed the per diem for Charlotte, NC. Since the employee is traveling the whole day, the full rate for the day (according to the quarter rule) applies.

On April 16th, the employee receives $30.00 reimbursed. The location for reimbursement is Asheville, NC (midnight rule). The quarter rule gives him the full per diem rate for this day.