The meals and incidental expenses (only M&IE) method is a statutory settlement method in the USA, according to which travelers receive reimbursement for business expenses for meals and incidental expenses (as described in US tax laws) by per diems and not on the basis of receipts. Accommodations are not considered in the reimbursement amounts and are reimbursed on the basis of receipts (actual costs). Incidental expenses include, for example, costs for laundry, dry-cleaning, tips, etc., that are directly connected with a trip. The US government specifies tax-free maximum per diems for inside continental USA (CONUS) and outside continental USA (OCONUS). These rates vary according to locality. For one-day trips, the traveler does not receive reimbursement. For trips lasting more than one day, the traveler is reimbursed according to the rates valid for the locality where he is at 12 midnight local time. If the trip ends before midnight, the locality where the traveler is during the last minute of the trip applies. This is called the "midnight rule". For each quarter day (6 hours, "quarter rule") on the trip, the employee is reimbursed one fourth of the full per diem.

Trip provision variant 81, with the CONUS rates valid until December 31, 1996, is the default value supplied by SAP in Travel Management Customizing (table T706V for meals) for the Only M&IE method. You can set the per-diem rates higher. If the amounts are above the per diem rates set by US law, the difference is taxed as wages or salary to the employee in Payroll.