* Individual vehicle variations: The sensor's calibration can slightly differ between vehicles.
* Driving style and terrain: Aggressive driving or driving on hills can affect fuel consumption and therefore the amount remaining when the light comes on.
* Fuel gauge accuracy: Fuel gauges aren't perfectly precise.
However, a generally accepted estimate is that you likely have between 1 and 2 gallons remaining once the low fuel light illuminates. It's best not to rely on this number and to refuel as soon as possible to avoid running out of gas.