• Source documents under the International Registration Plan (IRP) include Individual Vehicle Mileage Records (IVMR) or Individual Vehicle Distance Records (IVDR).
• IVMRs can be created using a paper form or may be electronic.
• Monthly, quarterly, and yearly summaries are prepared from the IVMR information.

A recommended source document under the International Registration Plan (IRP) is an Individual Vehicle Mileage Record (IVMR) or Individual Vehicle Distance Record (IVDR). IVMRs can be created using a paper form or may be created using an Electronic Logging Device (ELD) or Global Positioning System (GPS).

If an IVMR is captured on paper, it must include:

1. The beginning and ending dates of the trip to which the records pertain;
2. Trip origin and destination;
3. Route of travel;
4. Beginning and ending reading from the odometer, hubometer, engine control module (ECM), or similar device for the trip;
5. Total trip miles or kilometers;
6. Miles/kilometers by jurisdiction; and
7. Unit number or vehicle identification number.

Distance records produced wholly or partly by a vehicle-tracking system, including a system based on a GPS, must contain:

1. The original GPS or other location data for the vehicle to which the records pertain;
2. Date and time of each GPS or other system reading, at intervals sufficient to validate the total distance traveled in each jurisdiction;
3. Location of each GPS or other system reading;
4. Beginning and end reading from the odometer, hubodometer, ECM, or any similar device for the period to which the records pertain;
5. Calculated distance between each GPS or other system reading;
6. Route of the vehicle’s travel;
7. Total distance traveled by the vehicle;
8. Distance traveled in each jurisdiction; and
9. Vehicle identification number or vehicle unit number.

IVMRs should be accurately and legibly prepared. IRP requires reported distance for the actual routes traveled by each vehicle for each trip. When recording the mileage of an apportioned vehicle, all movement such as interstate, intrastate, interprovincial, and intra-provincial, must be included, as well as loaded, empty, dead-head and/or bobtail miles or kilometers.

Monthly, quarterly, and yearly summaries are prepared from the IVMR information. Computer summaries are not acceptable at face value and must always be supported by IVMRs or original ELD/GPS data during an audit.