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99 miles pays about $69 a day in equipment maintenance allowance. If the carrier works 5 days a week, and 47 weeks a year, that's 235 days, and $16,215 a year. There are no taxes on that money as well as it automatically counts as a wash with the IRS no matter your real cost. So his gas cost is about $1,300, figure a set of tires and brakes a year for another $700. With no other problems you get to pocket a nice little extra. Technically you should inform your insurance agent the use of the car and your premiums will go way up but I think most rural carriers skip that technicality.
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