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Appendix B
Chapter 301-Federal Travel Regulation
Allocation of M&IE Rates to Be Used in Making Deductions from the M&IE Allowance

M&IE rates for the localities in nonforeign areas (prescribed in Civilian Personnel Per Diem Bulletins published periodically in the Federal Register by the Secretary of Defense) and for localities in foreign areas (established by the Secretary of State in Section 925, a per diem supplement to the Standardized Regulations Government Civilians, Foreign Areas) shall be allocated as shown in this table (Section 301-11.18) when making deductions from nonforeign or foreign area per diem rates.

M &IE Rate

Breakfast

Lunch

Dinner

Incidentals

$1 0 0 0 1
$2 0 0 1 1
$3 0 1 1 1
$4 1 1 1 1
$5 1 1 2 1
$6 1 2 2 1
$7 1 2 3 1
$8 1 2 3 2
$9 1 2 4 2
$10 2 2 4 2
$11 2 3 4 2
$12 2 3 5 2
$13 2 3 5 3
$14 2 4 5 3
$15 2 4 6 3
$16 2 4 7 3
$17 3 4 7 3
$18 3 5 7 3
$19 3 5 8 3
$20 3 5 8 4
$21 3 5 9 4
$22 3 6 9 4
$23 3 6 9 5
$24 4 6 9 5
$25 4 6 10 5
$26 4 7 11 5
$27 4 7 11 5
$28 4 7 11 6
$29 4 7 12 6
$30 5 7 12 6
$31 5 8 12 6
$32 5 8 13 6
$33 5 8 13 7
$34 5 9 13 7
$35 5 9 14 7
$36 5 9 15 7
$37 6 9 15 7
$38 6 10 15 7
$39 6 10 16 7
$40 6 10 16 8
$41 6 10 17 8
$42 6 11 17 8
$43 6 11 17 9
$44 7 11 17 9
$45 7 11 18 9
$46 7 12 18 9
$47 7 12 19 9
$48 7 12 19 10
$49 7 12 20 10
$50 8 12 20 10
$51 8 13 20 10
$52 8 13 21 10
$53 8 13 21 11
$54 8 14 21 11
$55 8 14 22 11
$56 8 14 23 11
$57 9 14 23 11
$58 9 15 23 11
$59 9 15 24 11
$60 9 15 24 12
$61 9 15 25 12
$62 9 16 25 12
$63 9 16 25 13
$64 10 16 25 13
$65 10 16 26 13
$66 10 17 26 13
$67 10 17 27 13
$68 10 17 27 14
$69 10 17 28 14
$70 11 17 28 14
$71 11 18 28 14
$72 11 18 29 14
$73 11 18 29 15
$74 11 19 29 15
$75 11 19 30 15
$76 11 19 31 15
$77 12 19 31 15
$78 12 20 31 15
$79 12 20 32 15
$80 12 20 32 16
$81 12 20 33 16
$82 12 21 33 16
$83 12 21 33 17
$84 13 21 33 17
$85 13 21 34 17
$86 13 22 34 17
$87 13 22 35 17
$88 13 22 35 18
$89 13 22 36 18
$90 14 22 36 18
$91 14 23 36 18
$92 14 23 37 18
$93 14 23 37 19
$94 14 24 37 19
$95 14 24 38 19
$96 14 24 39 19
$97 15 24 39 19
$98 15 25 39 19
$99 15 25 40 19
$100 15 25 40 20
$101 15 25 41 20
$102 15 26 41 20
$103 15 26 41 21
$104 16 26 41 21
$105 16 26 42 21
$106 16 27 42 21
$107 16 27 43 21
$108 16 27 43 22
$109 16 27 44 22
$110 17 27 44 22
$111 17 28 44 22
$112 17 28 45 22
$113 17 28 45 23
$114 17 29 45 23
$115 17 29 46 23
$116 17 29 47 23
$117 18 29 47 23
$118 18 30 47 23
$119 18 30 48 23
$120 18 30 48 24
$121 18 30 49 24
$122 18 31 49 24
$123 18 31 49 25
$124 19 31 49 25
$125 19 31 50 25
$126 19 32 50 25
$127 19 32 51 25
$128 19 32 51 26
$129 19 32 52 26
$130 20 32 52 26
$131 20 33 52 26
$132 20 33 53 26
$133 20 33 53 27
$134 20 34 53 27
$135 20 34 54 27
$136 20 34 55 27
$137 21 34 55 27
$138 21 35 55 27
$139 21 35 56 27
$140 21 35 56 28
$141 21 35 57 28
$142 21 36 57 28
$143 21 36 57 29
$144 22 36 57 29
$145 22 36 58 29
$146 22 37 58 29
$147 22 37 59 29
$148 22 37 59 30
$149 22 37 60 30
$150 23 37 60 30
$151 23 38 60 30
$152 23 38 61 30
$153 23 38 61 31
$154 23 39 61 31
$155 23 39 62 31
$156 23 39 63 31
$157 24 39 63 31
$158 24 40 63 31
$159 24 40 64 31
$160 24 40 64 32
$161 24 40 65 32
$162 24 41 65 32
$163 24 41 65 33
$164 25 41 65 33
$165 25 41 66 33
$166 25 42 66 33
$167 25 42 67 33
$168 25 42 67 34
$169 25 42 68 34
$170 26 42 68 34
$171 26 43 68 34
$172 26 43 69 34
$173 26 43 69 35
$174 26 44 69 35
$175 26 44 70 35
$176 26 44 71 35
$177 27 44 71 35
$178 27 45 71 35
$179 27 45 72 35
$180 27 45 72 36
$181 27 45 73 36
$182 27 46 73 36
$183 27 46 73 37
$184 28 46 73 37
$185 28 46 74 37
$186 28 47 74 37
$187 28 47 75 37
$188 28 47 75 38
$189 28 47 76 38
$190 29 47 76 38
$191 29 48 76 38
$192 29 48 77 38
$193 29 48 77 39
$194 29 49 77 39
$195 29 49 78 39
$196 29 49 79 39
$197 30 49 79 39
$198 30 50 79 39
$199 30 50 80 39
$200 30 50 80 40
$201 30 50 81 40
$202 30 51 81 40
$203 30 51 81 41
$204 31 51 81 41
$205 31 51 82 41
$206 31 52 82 41
$207 31 52 83 41
$208 31 52 83 42
$209 31 52 84 42
$210 32 52 84 42
$211 32 53 84 42
$212 32 53 85 42
$213 32 53 85 43
$214 32 54 85 43
$215 32 54 86 43
$216 32 54 87 43
$217 33 54 87 43
$218 33 55 87 43
$219 33 55 88 43
$220 33 55 88 44
$221 33 55 89 44
$222 33 56 89 44
$223 33 56 89 45
$224 34 56 89 45
$225 34 56 90 45
$226 34 57 90 45
$227 34 57 91 45
$228 34 57 91 46
$229 34 57 92 46
$230 35 57 92 46
$231 35 58 92 46
$232 35 58 93 46
$233 35 58 93 47
$234 35 59 93 47
$235 35 59 94 47
$236 35 59 95 47
$237 36 59 95 47
$238 36 60 95 47
$239 36 60 96 47
$240 36 60 96 48
$241 36 60 97 48
$242 36 61 97 48
$243 36 61 97 49
$244 37 61 97 49
$245 37 61 98 49
$246 37 62 98 49
$247 37 62 99 49
$248 37 62 99 50
$249 37 62 100 50
$250 38 62 100 50
$251 38 63 100 50
$252 38 63 101 50
$253 38 63 101 51
$254 38 64 101 51
$255 38 64 102 51
$256 38 64 103 51
$257 39 64 103 51
$258 39 65 103 51
$259 39 65 104 51
$260 39 65 104 52
$261 39 65 105 52
$262 39 66 105 52
$263 39 66 105 53
$264 40 66 105 53
$265 40 66 106 53

For M &IE rates greater than $265, allocate 15%, 25% and 40% of the total to breakfast, lunch and dinner, respectively. The remainder is the incidental expense allowance.