Baja California → Baja California · Carretera Federal 2 Mexicali-Tijuana
Punching Ensenada, Baja California, into the GPS for the trip back from Mexicali, Baja California, the dashboard once again shows the 171 km (106 miles) separating the two cities along Carretera Federal 2 Mexicali-Tijuana and estimates 1h 54m to wrap up the return. Mexicali, the capital bajacaliforniana fronteriza con Calexico y centro agroindustrial del Valle, fades in the rear window while the vehicle picks up the homeward path toward Ensenada, the puerto turístico del Pacífico Norte y capital del Valle de Guadalupe vinícola. Unlike the outbound leg, it pays to walk around the truck before pulling out — fuel level, tire pressure, dashboard alerts and load straps all deserve a fresh look, because there is less slack to absorb a surprise once fatigue has settled in. Topping off the tank costs roughly MXN 346.06 to cover the same 14.3 liters (3.8 gallons) consumed on the way out. The return reimbursement reaches MXN 1111.50 at the MXN 6.50/km benchmark. Before pulling into the driveway, close out the Clara receipt with the final odometer reading: corporate finance accepts the digital file with no wet-ink signature required. For the US professional driving the 171 km (106 mi) between Mexicali and Ensenada, reimbursement of MXN 1111.50 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 Mexicali→Ensenada corridor must show date, business purpose, and odometer readings.