Note 2 - Other Assets	9 Months Ended
Sep. 30, 2013
Disclosure Text Block Supplement [Abstract]
Other Assets Disclosure [Text Block]	2 –Other Assets The total capitalized costs of the SAP enterprise software and SAP dealership management system of $40.4 million, including capitalized interest, are recorded on the Consolidated Balance Sheet in Other Assets, net of accumulated amortization of $6.3 million. The SAP software will be amortized over a period of 15 years. The Company is currently operating 41 Rush Truck Centers and all of its leasing operations on the SAP enterprise software and SAP dealership management system, which represent approximately 44% of total revenue for the nine months ended September 30, 2013. The Company plans to convert all of its locations to the SAP enterprise software and SAP dealership management system by the end of the first quarter of 2015. Amortization expense relating to the SAP software, was $0.7 million for the three months ended September 30, 2013 and the three months ended September 30, 2012, and $2.2 million for the nine months ended September 30, 2013, and the nine months ended September 30, 2012, and is recognized in depreciation and amortization expense in the Consolidated Statement of Income. The Company’s only significant identifiable intangible assets, other than goodwill, are rights under franchise agreements with manufacturers. The fair market value of the Company’s manufacturer franchise rights of $4.5 million, which are included in Other Assets on the accompanying consolidated balance sheets, is determined at the acquisition date through discounting the projected cash flows specific to each franchise. The Company has determined that manufacturer franchise rights have an indefinite life as there are no economic or other factors that limit their useful lives, and they are expected to generate cash flows indefinitely due to the historically long lives of the manufacturers’ brand names. Furthermore, to the extent that any agreements evidencing manufacturer franchise rights would expire, the Company expects that it would be able to renew those agreements in the ordinary course of business. Accordingly, the Company does not amortize manufacturer franchise rights. Due to the fact that manufacturer franchise rights are specific to a geographic region, the Company has determined that the geographic region is the appropriate level for purposes of testing franchise rights for impairment. Management reviews indefinite lived manufacturer franchise rights for impairment annually during the fourth quarter, or more often if events or circumstances indicate that impairment may have occurred. The Company is subject to financial statement risk to the extent that manufacturer franchise rights become impaired due to decreases in fair market value of its individual franchises. The significant estimates and assumptions used by management in assessing the recoverability of manufacturer franchise rights are estimated future cash flows, present value discount rate, and other factors. Any changes in these estimates or assumptions could result in an impairment charge. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgment. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluations of manufacturer franchise rights can vary within a range of outcomes. No impairment write down was required for manufacturer franchise rights in the fourth quarter of 2012. Management is not aware of any impairment charge that may currently be required; however, the Company cannot predict the occurrence of events that might adversely affect the reported value of manufacturer franchise rights in the future.

Note 2 - Other Assets

9 Months Ended

Sep. 30, 2013

Disclosure Text Block Supplement [Abstract]

2 –Other Assets

The total capitalized costs of the SAP enterprise software and SAP dealership management system of $40.4 million, including capitalized interest, are recorded on the Consolidated Balance Sheet in Other Assets, net of accumulated amortization of $6.3 million. The SAP software will be amortized over a period of 15 years. The Company is currently operating 41 Rush Truck Centers and all of its leasing operations on the SAP enterprise software and SAP dealership management system, which represent approximately 44% of total revenue for the nine months ended September 30, 2013. The Company plans to convert all of its locations to the SAP enterprise software and SAP dealership management system by the end of the first quarter of 2015.

Amortization expense relating to the SAP software, was $0.7 million for the three months ended September 30, 2013 and the three months ended September 30, 2012, and $2.2 million for the nine months ended September 30, 2013, and the nine months ended September 30, 2012, and is recognized in depreciation and amortization expense in the Consolidated Statement of Income.

The Company’s only significant identifiable intangible assets, other than goodwill, are rights under franchise agreements with manufacturers. The fair market value of the Company’s manufacturer franchise rights of $4.5 million, which are included in Other Assets on the accompanying consolidated balance sheets, is determined at the acquisition date through discounting the projected cash flows specific to each franchise. The Company has determined that manufacturer franchise rights have an indefinite life as there are no economic or other factors that limit their useful lives, and they are expected to generate cash flows indefinitely due to the historically long lives of the manufacturers’ brand names. Furthermore, to the extent that any agreements evidencing manufacturer franchise rights would expire, the Company expects that it would be able to renew those agreements in the ordinary course of business. Accordingly, the Company does not amortize manufacturer franchise rights.

Due to the fact that manufacturer franchise rights are specific to a geographic region, the Company has determined that the geographic region is the appropriate level for purposes of testing franchise rights for impairment. Management reviews indefinite lived manufacturer franchise rights for impairment annually during the fourth quarter, or more often if events or circumstances indicate that impairment may have occurred. The Company is subject to financial statement risk to the extent that manufacturer franchise rights become impaired due to decreases in fair market value of its individual franchises.

The significant estimates and assumptions used by management in assessing the recoverability of manufacturer franchise rights are estimated future cash flows, present value discount rate, and other factors. Any changes in these estimates or assumptions could result in an impairment charge. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgment. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluations of manufacturer franchise rights can vary within a range of outcomes.

No impairment write down was required for manufacturer franchise rights in the fourth quarter of 2012. Management is not aware of any impairment charge that may currently be required; however, the Company cannot predict the occurrence of events that might adversely affect the reported value of manufacturer franchise rights in the future.