I say this every year, guess it's that time again...

Non-utilized reserve is not a day off, but can certainly be a valuable perk. More valuable to some, if you sit reserve at home and have things you can do within the confines of your callout window. Not so valuable if sitting in a crashpad with 12 other dudes under the arrival path for the long inboard the heavies use.

If you want to include it, please break it out separately.

Per diem... just break it out, it's already on your year-end statement.

If you're going to spend it eating out anyway whether at home or on the road (I do), it's tax-free income.

If you pack bologna sandwiches, it's tax free bonus income.

If you eat bologna sandwiches at home, but are forced to use per diem to eat on the road, then I don't know what to tell you.