Me too. It isn't time off just because I'm not producing for an employer. If it requires me to commute, walk, etc. and it is work related, I classify that as working hours because those are the hours of my day that are given to my employer, even if they are not getting an immediate, direct benefit from those minutes. I realize I am not being paid for that time, but it doesn't change the fact that I am doing that instead of something else.
If you are salaried, you are being paid for that time. The effect is to reduce your effective hourly wage.
I quit my last employer because the extra 2 hours required for commuting and dressing (both of which incur unreimbursed expenses) on top of my 9 billable hours was taking up a significant chunk of my compensation.
I wish I could live in that fantasy world, where my hour commute both ways and my lunch break counted as working. Then I'd only have to do 5 hours of work while my coworkers did 7, and we'd all get paid the same.