Sure, that makes sense. I don't think $0.70/mile is realistic unless the car is expensive to buy. Variable costs are lower, of course. I suspect that the subcategory of fixed expenses includes things that I would consider variable, since, as I said, the less you drive, the less often you have to replace the car. For example, are tires included in fixed or variable expenses? Repairs? I can't tell.

Insurance costs can also be reduced in some cases of light use of a car.

It's not cut and dry. One of my points is that fuel costs alone are not a good way to estimate the cost of driving.

I think it's fine to say it costs Person A 55 cents a mile to drive and Person B 45 cents. Or whatever. I just think people tend to underestimate the costs of driving and car ownership.

Also, it's interesting that the government allows the same rate for electric vehicles as for ICE vehicles. I think we don't yet know how they compare. Certainly the fuel costs are much lower. Some claim that repair costs will prove to be lower over time, but we probably don't have enough data. Tires tend to cost more for EVs, as EVs need heavier tires and wear them out faster. Until we know, I guess it makes sense to keep the rates the same.