(1) General. The preceding sections have enumerated and discussed the basic types of payments for which exclusion from the regular rate is specifically provided because they are not made as compensation for hours of work. Also excluded from the regular rate are "other similar payments to an employee which are not made as compensation for his hours of employment". Since a variety of miscellaneous payments are paid by an employer to an employee under peculiar circumstances, it was not considered feasible to attempt to list them. They must, however, be "similar" in character to the payments specifically described in this part. It is clear that the clause was not intended to permit the exclusion from the regular rate of facilities like board and lodging which, though not directly attributable to any particular hours of work are, nevertheless, clearly understood to be compensation for services.

(2) Examples of other excludable payments. A few examples may serve to illustrate some of the types of payments intended to be excluded as "other similar payments":

(a) Sums paid to an employee for the rental of his truck or car.

(b) Loans or advances made by the employer to the employee.

(c) The cost to the employer of conveniences furnished to the employee such as parking space, restrooms, lockers, on-the-job medical care and recreational facilities.