citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale. Railroads For American railroads, per diem is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return. Contract law Per diem clauses may be used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience.. Russia Per diem in Russia is normally set up by companies but in accordance with the legislation cannot be lower than 700 RUR for travel in Russia and 2500 RUR for travel outside of Russia. If employees pay for a hotel in cash or with a payment card, then they must keep the cash register receipt (). The regulations governing the use of cash register by business entities allow certain taxpayers to produce handwritten receipts () at a point of sale instead of printed cash register receipts. Handwritten receipts usually contain the same information as cash register receipts and are treated as sufficient evidence of expense. Per Diem Allowance Generally a per diem allowance covers: Cost of meal; Fees and tips for services; Laundry, dry cleaning etc.; Room service. Russian tax regulations do not provide for any alternative to per diem method for reimbursing employee's meal cost and incidental expenses. Meal costs and other incidental expenses cannot be treated as deductible expenses because they are already covered by per diem allowances. Meals may be treated as deductible expenses only if they qualify as hospitality expenses. Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip. The portion of per diem allowance in excess of RUB 700 for travel in Russia and RUB 2,500 for travel outside Russia is deemed employee's taxable income. The excess is treated as part of employee's taxable gross income and must be withheld from his/her earnings. Germany In Germany, per diem allowances are calculated in accordance with the provisions of the German Income Tax Act The Act sets out the per diem amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and normally increased on an annual basis. Reimbursement of travel expenses