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 employer may deduct reimbursements at a higher rate, but only if the reimbursements reflect the actual cost of the travel and only if the employer keeps adequate records to substantiate its outlays. Reimbursements for tolls, parking, etc., may be deducted in addition to the mileage allowance.