“Of the five sources of cost estimated per mile (Insurance, Maintenance, Repairs, Fuel and Depreciation), approximately 40% of costs are attributable to Insurance, Maintenance and Repairs, 40% to fuel expenses, and 20% to depreciation.”

I don’t understand how insurance is a relevant cost. Insurance is required to legally operate a vehicle - this is something that they must have for their personal vehicle regardless of whether or not they are driving for Uber or Lyft. The only way this is a relevant cost is if they own their vehicle for the sole purpose of Uber or Lyft driving. I have to imagine that this is usually not the case.