Colima → Colima · Carretera Federal 200 Manzanillo-Puerto Vallarta
Driving back into Colima, Colima, after wrapping the agenda in Manzanillo, Colima, tends to invite quiet reflection on operational efficiency: 82 km (51 miles) along Carretera Federal 200 Manzanillo-Puerto Vallarta and another 55m behind the wheel, not counting reception time, lobby waiting, and the actual meeting. Anyone returning from the place known as the principal puerto de carga contenerizada del Pacífico mexicano reconnects with Colima — the capital colimense en la falda del Volcán de Fuego — carrying the dual sensation of a job done and accumulated fatigue. To minimize tiredness, alternate music, a technical podcast and absolute silence each hour. Additional fuel spend on the return runs MXN 164.56 (6.8 liters / 1.8 gallons). Equivalent reimbursement totals MXN 533.00 at the MXN 6.50/km tariff. On the Clara receipt, log notes about active road work seen along the way — the operations group uses that data to refresh the route's standard time each quarter. For the US professional driving the 82 km (51 mi) between Manzanillo and Colima, reimbursement of MXN 533.00 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 Manzanillo→Colima corridor must show date, business purpose, and odometer readings.