Never flown the Citation, but unless you takeoff and climb direct to max cruise, cruise at the exact mach number in a standard atmosphere, and max range descent...all without a headwind...you probably aren't going to get the same distance/reserve that the company said you could. I always have thought of those numbers as marketing ploys, you have to read the fine print to get what you paid for! The flight manual however, should be spot on, with the standard caveat that you apply all notes/deviations correctly. Also, unless you are calculating the actual fuel required to get exactly the required reserve, you are probably losing some distance due to the extra fuel you have stashed in the tanks for mom and pop.
My Jetta says it gets 48mpg freeway, however, I typically only see ~45mpg. That said I have seen as high as 53 and as low as 39 depending on wind, speed, acceleration, altitude, hills, mountains etc.