If an Employer Chooses a Per Diem Method of Substantiation

question 55

Multiple Choice

If an employer chooses a per diem method of substantiation for travel expenses,

• A)The Regular Federal Rate method allows employees the same per diem rate no matter where they travel in the United States.
• B)The high-low method averages the high-cost locality and low-cost locality per diem rates to arrive at an average rate.
• C)The meals and incidental expenses method requires actual cost records to substantiate lodging expenses.
• D)Actual expense records substantiating the business reason for the trip and the dates of arrival and departure are not required.
• E)The employer need not use an accountable plan for reimbursing employees for travel expenses.

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Definitions:

Cognitive Perspective

A psychological approach that emphasizes mental processes such as perception, memory, and problem-solving as the key to understanding human behavior.

Biological Perspective

An approach in psychology that examines psychological disorders and behaviors from a biological standpoint, focusing on genetics, neurotransmitters, and brain structures.

Cognitive Perspective

A psychological approach that focuses on the ways in which individuals perceive, process, and retrieve information.

Biological Perspective

An approach in psychology that examines psychological disorders and behaviors in terms of their biological or physiological underpinnings.