SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Estimated Useful Life

For financial reporting purposes, assets are generally depreciated using the following estimated useful lives and salvage values:

	Lives	Salvage Values
Building and improvements	30 years	0%
Tractors	80 months	$0 - $10,000
Trailers	12 years	$6,000
Service and other equipment	3-10 years	0%

Schedule Of Basic and Diluted Earnings Per Share

The computation of basic and diluted earnings (loss) per share is shown below (in thousands, except per share amounts).

	Years Ended December 31,
	2025		2024		2023
Net income (loss) attributable to Werner	$	(14,399)	$	34,233	$	112,382
Weighted average common shares outstanding	60,607		62,450		63,374
Dilutive effect of stock-based awards	—		212		344
Shares used in computing diluted earnings (loss) per share	60,607		62,662		63,718
Basic earnings (loss) per share	$	(0.24)	$	0.55	$	1.77
Diluted earnings (loss) per share	$	(0.24)	$	0.55	$	1.76