$38 per day
Let's see:
$1.00 for the maid
$8.00 for hotel breakfast (with discount)
$1.00 for van driver going out
$3.00 for a Starbucks coffee because everything else stinks
$7.00 for a Burger King lunch grabbed at the terminal
$1.00 for a candy bar energy boost (terminal price)
$1.00 for van driver going to next hotel
$10.00 for a hotel dinner unless....the captain says let's go out for a steak tonight, in which case I just went to $18.00.
(And although it is common practice...I basically steal O.J.s and water to keep hydrated during the legs.)
So for a recap, I get $38 in per diem and then pay between $32 and $40 to stay alive on the road. I'm really going to burn up all those excess tax free dollars that way. The idea behind business expenses or per diem is that in the course of business you should never have to dip into your own wages to support your employer's business activity.
Oh and I forgot to add that our company recinded any reimbursement for cell phones - so in addition to the list above, I also donate about 60 minutes of cell time to my benevolent employer each month. As they remind us --- well you get per diem!! I'm thinking of running out at the end of the year and buying my wife a candy bar for Christmas with all my excess funds!