Guanajuato → Aguascalientes · Autopista 45D Irapuato-Salamanca
Before turning the key for Aguascalientes, Aguascalientes, on the homeward run from Irapuato, Guanajuato, do a quick inventory sweep of onboard equipment: proposal binder, undelivered promotional items, and visitor badge should each go into a separate compartment so nothing slides into the footwell during a sharp brake. Autopista 45D Irapuato-Salamanca accepts the 208 km (129 miles) of the return in roughly 2h 19m. Pulling out of Irapuato (the capital fresera y nodo logístico intermedio del corredor del Bajío), the road eventually puts the driver back in front of the urban skyline of Aguascalientes (the centro automotriz Nissan y capital del Bajío occidental). Refueling sits near MXN 418.66 for the same 17.3 liters (4.6 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 1352.00 into the driver's wallet. Snap the closing odometer with the phone camera and attach it directly to the Clara receipt — internal controls accept photographic evidence without a supplementary spreadsheet. For the US professional driving the 208 km (129 mi) between Irapuato and Aguascalientes, reimbursement of MXN 1352.00 stays non-taxable to the employee when the employer follows an accountable plan under Treas. Reg. §1.62-2 and reimburses at or below the IRS standard mileage rate. US employers generally reimburse at the IRS standard mileage rate so the payment stays non-taxable to the employee under Pub. 463. Keep the IRS-compliant expense report (Form 1040 Schedule C, line 9) alongside the fuel receipt from any EIA-tracked retail station network pump used along the leg; Internal Revenue Service (IRS) examiners pull contemporaneous mileage logs first when auditing Schedule C unreimbursed business expenses, and the Irapuato→Aguascalientes corridor must show date, business purpose, and odometer readings.