The current standard-industry fare level (SIFL) rates (per mile) in effect through December 31 are: 0 to 500 mi–$0.2017; 501 to 1,500 mi–$0.1538; and more than 1,500 mi–$0.1479. The SIFL terminal charge is $36.88. SIFL fees are used to satisfy IRS requirements for operators to compute the value of non-business transportation aboard employer-supplied aircraft. The SIFL formula applies also on a per-flight, per-person basis when a guest or family member not traveling on business occupies a seat. This rule may be used to value international or domestic flights on all employer-provided aircraft, including helicopters.