I think you only have to add in meals and hotels if you wouldn't have been away on vacation the days you're driving anyway. If our first vacation day is Friday, then whether we're driving or flying, we'll be leaving Thursday night, and staying in a hotel those days and eating in restaurants, so I wouldn't add that to the cost of driving, since we have those expenses either way. Actually, I'd probably have to deduct money, because we stay and eat cheaper on the road than we do when we arrive at our destination.