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 trip to Asheville, NC, that lasts more than one day, you receive $30.00. Below you find an example for the travel expense statement for a trip from March 14, 1997, 8am, to March 16, 1997, 10pm.

On March 14th, the employee receives $22.50 reimbursed. Under the midnight rule, the locality for reimbursement is Asheville, NC. Under the quarter rule, the employee is reimbursed ¾ of the per diem (18 hours).

On March 15th the employee receives a reimbursement of $30.00, the full per diem for a day in Asheville, NC. And since the employee is on the trip all day, he receives the full per diem rate (under the quarter rule).

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