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.
The IRS mileage rate is 50.5 cents per mile, or $50.5. But California requires reimbursement of expenses-not reimbursement of gas! Once the employee figures in oil, wear and tear, insurance, etc., their actual expenses may be significantly higher.ypically, employers conveniently use the IRS rate. But if the IRS rate does not keep up with rising gas prices, especially in high cost areas like California, then an employer is required to provide an auto mileage reimbursement at a rate higher than the IRS rate.