<!DOCTYPE HTML PUBLIC "-//W3C//DTD W3 HTML//EN"> <HTML> <HEAD> <META content=text/html;charset=iso-8859-1 = http-equiv=Content-Type> <META content='"MSHTML 4.72.3110.7"' name=GENERATOR> </HEAD> <BODY bgColor=#ffffff> <DIV><FONT color=#000000 size=2>I'm not sure what it is that you're = trying to do. </FONT></DIV> <DIV><FONT color=#000000 size=2></FONT> </DIV> <DIV><FONT color=#000000 size=2>On the income side, I report mileage = as an "item" as taken off my invoices; i.e. what I charge a customer = in mileage is reflected in it's own category.</FONT></DIV> <DIV><FONT color=#000000 size=2></FONT> </DIV> <DIV><FONT color=#000000 size=2>On the expense side, because I can't = answer as I take the depreciation route - that way I can deduct all the gas, oil, = washes, wipers, tires, insurance, etc. and come out better than 30 cents a mile = or whatever the going rate is.</FONT></DIV> <DIV><FONT color=#000000 size=2></FONT> </DIV> <DIV><FONT color=#000000 size=2>Per diem? Can you define what it is = that you're doing? Are you charging your customers an additional fee for being away = from home? That's income, but your travel expenses should be deductable as = seperate items:  motel =$$. dining =$$, etc.</FONT></DIV> <DIV><FONT color=#000000 size=2></FONT> </DIV> <DIV><FONT color=#000000 size=2>I suggest however, that a sit down = with your accountant would clear it up. A good one will be familiar with several accounting methods, Quick Books for sure.</FONT></DIV> <DIV><FONT color=#000000 size=2></FONT> </DIV> <DIV><FONT color=#000000 size=2>Roy = Ulrich</FONT></DIV></BODY></HTML>