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In "Guide Me" for Meals/Ent expenses, "food/ent (work-related)" and "food/ent while travelling" are together. Are they not calculated at different rates?

 
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In "Guide Me" for Meals/Ent expenses, "food/ent (work-related)" and "food/ent while travelling" are together. Are they not calculated at different rates?

There are different percentages allowable. When you use the “Guide Me”, there are 3 pages. The 1st is for 100% Deductable expenses, the second is for Non-Deductable expenses and the 3rd is for expenses which are only 50% Deductable. There is a summary at the end of the guide.