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The first part, the design of an ADAS system started with the investigation of user and stakeholder requirements. It was found that drivers accept ADAS systems, as long as they keep a certain amount of control. To comply to these requirements, the system uses so called system states. Every system state offers a certain amount of control, leaving the choice with the driver. To define which drive tasks were to be supported, a system analysis of current ADAS systems has been made. Functions of these systems have been integrated into new multipurpose functions and components. The results offers the support of the future driver in both longitudinal and lateral direction, by combining functions of current systems like cruise control, lane monitoring and control, obstacle avoidance and speed assistance. Improving safety is the primary goal of the system. Other characteristics are its flexibility and adaptability in use, and sustainable component selection | Department of the Treasury Internal Revenue Service Publication 463 Cat. No. 11081L Travel Entertainment Gift and Car Expenses For use in preparing 2011 Returns Contents What s New. 2 Reminder . 2 Introduction. 2 Jan 31 2012 Get forms and other information faster and easier by Internet IRS.gov 1. Travel . 3 Traveling Away From Home.3 Tax Home.3 Tax Home Different From Family Home. 3 Temporary Assignment or Job.4 What Travel Expenses Are Deductible . 4 Meals.5 Travel in the United States.6 Travel Outside the United States. 7 Luxury Water Travel.8 Conventions.9 2. Entertainment. 9 Directly-Related Test .9 Associated Test.10 50 Limit.10 Exceptions to the 50 Limit.11 What Entertainment Expenses Are Deductible .12 What Entertainment Expenses Are Not Deductible .13 3. Gifts.13 4. Transportation.14 Car Expenses.15 Standard Mileage Rate.15 Actual Car Expenses .16 Leasing a Car.25 Disposition of a Car.26 5. Recordkeeping.26 How To Prove Expenses.26 What Are Adequate Records .26 What If I Have Incomplete Records .28 Separating and Combining Expenses.28 How Long To Keep Records and Receipts.28 Examples of Records.29 6. How To Report.29 Where To Report.29 Vehicle Provided by Your Employer .29 Reimbursements.29 Accountable Plans.30 Nonaccountable Plans .33 Rules for Independent Contractors and Clients.33 Completing Forms 2106 and 2106-EZ.33 Special Rules .35 Illustrated Examples.35 7. How To Get Tax Help .41 Appendices.42 Index.56 What s New Standard mileage rate. For 2011 the standard mileage rate for the cost of operating your car for business use is 51 cents per mile 551 2 cents a mile after June 30 2011 . Car expenses and use of the standard mileage rate are explained in chapter 4. Depreciation limits on cars trucks and vans. For 2011 the first-year limit on the total depreciation deduction for cars remains at 11 060 3 060 if you elect not to claim the special depreciation allowance . For trucks and vans the first-year limit has increased to 11 260 3 260 if you elect not to
