Taxable Fringe Benefit Accounting for Electric Vehicle Charging Service

摘要

A charging station network server receives a message that indicates a set of parameters of an electric vehicle charging session. The set of parameters provides an indication of an electric vehicle operator associated with the charging session. The server determines that at least a portion of a cost of the electric vehicle charging session is to be paid by an employer of the electric vehicle operator. The server determines a fair market value of the electric vehicle charging session reduced by any amount that is not paid by the employer. The server stores, in association with a profile of the electric vehicle operator, the determined fair market value of the electric vehicle charging session reduced by any amount that is not paid by the employer.