Brown adipose tissue (BAT) , also known as brown fat, is one of two types of fat humans and other mammals have-the other type is known as white or yellow fat. Human newborns and hibernating mammals have high levels of brown fat.Brown fat's main function is to generate body heat.rown adipose tissue (BAT) , also known as brown fat, is one of two types of fat humans and other mammals have-the other type is known as white or yellow fat. Human newborns and hibernating mammals have high levels of brown fat.
California law requires that mileage reimbursement be paid no matter what the persons wages are. A recent court decision allows mileage reimbursement be paid as wages, but it also must be annotated on pay records what portion of those wages are for reimbursement.
If you offer a reimbursement plan that differs from the standard rate, you may be required to include the reimbursements on employeesâ payroll and income tax records. Thatâs why most employers simply choose to use the IRSâ standard rates for mileage reimbursement.nd finally, the employee should be required to return any excess reimbursement to his employer. Mileage reimbursement arrangements provide a number of tax benefits for both employers and employees.