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.
Standard Rates. Employers who pay mileage reimbursements usually set the amount at or slightly below the IRS standard rate for business use of personal vehicles. The standard rate is updated periodically to reflect average vehicle operating costs. For example, in 2012 the standard rate was 55.5 cents per mile.f you're going to pay mileage reimbursements, you are required to comply with IRS rules regarding allowable mileage and record keeping in order to write off the reimbursements as a business expense.