NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Changes in the allowance for doubtful accounts

Changes in the allowance for doubtful accounts is as follows (in millions):

	Year Ended December 31,
	2019		2018
Beginning balance	$	1.2	$	0.2
Provision, charged to expense		3.7		1.1
Write-off, less recoveries		(1.4)		(0.1)
Ending balance	$	3.5	$	1.2

Schedule of estimated salvage value using the straight-line method over the estimated useful lives

Buildings and building improvements	10 – 40 years
Leasehold improvements	5 – 20 years
Revenue equipment – tractors, trailers and accessories	5 – 15 years
Vehicles	5 – 7 years
Furniture and fixtures	5 – 7 years
Office, computer equipment and capitalized software development	3 – 5 years

Schedule of Amortization is recorded using the straight-line method

Customer relationships	10 – 15 years
Non-competition agreements	2 – 5 years

Summary of changes in the fair value of the liabilities

The table below is a summary of the changes in the fair value of this liability for the year ended December 31, 2017 (in millions):

	2017
Balance, beginning of year	$	(0.1)
Change in fair value		0.1
Balance, end of year	$	—

Contingent Consideration

Summary of changes in the fair value of the liabilities

The Company valued contingent consideration for acquisition related earn-outs (see Note 4 for details) using Level 3 inputs. The table below is a summary of the changes in the fair value of the earn-out liability for the years ended December 31, 2019 and 2018 (in millions):

	2019		2018
Balance, beginning of year	$	21.9	$	0.8
Fair value of earn-out liability for acquisition		—		21.2
Change in fair value		(0.4)		(0.1)
Balance, end of year	$	21.5	$	21.9