At first glance, reimbursement seems like a simple choice. Employees drive their own cars, and the company pays them back. But as companies grow more concerned about both the hard and soft costs of their fleets, a company-provided vehicle program can provide significant benefits. This paper examines certain factors that can help determine whether a reimbursement program, company-pro­vided vehicles - or a combination of both - is the right choice for your company’s needs and culture.