No. The reimbursement rate of 48.5 cents per mile effective November 1, 2005 is intended to compensate the driver for all direct operating costs. These costs include fuel, tires, wear and tear, auto liability insurance, and depreciation. If your vehicle needs a new battery, for instance, that's an expense the driver must pay for out of his or her own pocket. For many employees, it is less complicated and less costly to rent a Motor Pool vehicle instead.