The legal basis for calculating the living expenses of the dependents is the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Personal Injury Compensation Cases. According to the inquiry of China Travel Service. Com, in Article 28 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Personal Injury Compensation Cases, the living expenses of the dependents are calculated according to the per capita consumption expenditure of urban residents and the per capita annual consumption expenditure of rural residents in the last year where the Court of Appeal is located. If the dependent is a minor, it will be counted as 18 years old, and if the dependent has no ability to work and no other source of income, it will be counted as 20 years. Therefore, the legal basis of the calculation method of the living expenses of the dependents is "Several Laws Applicable to the Trial of Personal Injury Compensation Cases in the Supreme People's Court". The dependents refer to the minors who should bear the maintenance obligation according to law or the adult close relatives who have lost their ability to work and have no other source of income. If the dependent has other dependents, the compensation obligor shall only compensate the victim for the part that he should bear according to law.