What is CERA?
The Commutation Expense Reimbursement Account (CERA) program allows you to set aside money from your paycheck on a pre-tax basis to pay for eligible mass transit and parking expenses. The amount you set aside is placed in the type of account (mass transit or parking) that you choose to open. You can then reimburse yourself for commutation expenses you incur during the calendar year, up to the lesser of the amount deducted from your paycheck for that month or the IRS monthly maximum. You may open both a mass transit and a parking expenses account if they are associated with your commute to work. Keep in mind that only certain expenses are eligible for reimbursement (See also, “What commutation expenses are eligible” below). The CERA program is administered by EBPA, NYU’s outside billing administrator.
Continuous Emotional Response Analysis (CERA) is a diagnostic tool developed by Gallup & Robinson to study audience reaction to television commercials. CERA takes our understanding of television commercial dynamics to levels not possible to probe with pencil and paper research. It is a state-of-the-art system that non-verbally measures emotional connections between advertising and its audience on a continuous basis.
