Quick comparison
| Program | Best for | Risk |
|---------|----------|------|
| Flat car allowance | Low-mileage roles | Underpayment in CA/IL |
| CPM (IRS rate) | Variable mileage field | Requires accurate logs |
| FAVR | High-mileage uniform fleets | Program admin complexity |
| Company vehicle | High-visibility roles | Fleet cap ex |
California warning
Allowances must leave employees whole — *Gattuso* standard. GPS actuals help true-up allowances.
Cost modeling steps
1. Pull 90 days odometer or GPS miles by band
2. Model allowance vs CPM vs FAVR
3. Include admin time cost
4. Legal review employment law states