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Restructuring, Impairment and Other Costs
 12 Months Ended
Dec. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring, Impairment and Other Costs
NOTE 16. RESTRUCTURING, IMPAIRMENT AND OTHER COSTS
Restructuring, impairment and other costs
2018
During first quarter of 2018, the Company's Trucking maintenance facility in South Holland, Illinois was reopened, after having been closed in the first quarter of 2016. Accrued restructuring, impairment and other costs relating to the closure in the amount of $0.6 million were reversed during the first quarter of 2018.
2017
As part of a reduction in force, headcount was reduced during the second quarter of 2017, with the intent of aligning the non-driving support staff with the number of seated tractors.
2016
In the Company's Trucking segment, maintenance facilities were closed in Forest Park, Georgia and South Holland, Illinois, and in the Company's USAT Logistics segment, branch offices were closed in Olathe, Kansas and Salt Lake City, Utah. Headcount was reduced by 47 team members across multiple departments, including two contractors. Employees separated from the Company were paid severance benefits, and the agreements with the contractors were canceled and cancellation penalties were paid, where required. Expenses recorded during the year ended December 31, 2016, included costs related to terminations; facility lease termination costs; costs associated with the development, communication and administration of these initiatives; and asset write-offs. 
The following tables summarize the Company's liabilities, charges, and cash payments related to the restructuring plan made during the years ended December 31, 2018, 2017 and 2016 (in thousands):
Accrued Balance December 31, 2017Costs Incurred/(reversal) PaymentsExpenses/ Charges Accrued Balance December 31, 2018
Facility closing expenses770 (639)(131)— — 
Total$770 $(639)$(131)$— $— 
Accrued Balance December 31, 2016Costs Incurred PaymentsExpenses/ Charges Accrued Balance December 31, 2017
Compensation and benefits$81 $— $(81)$— $— 
Facility closing expenses1,323 — (553)— 770 
Total$1,404 $— $(634)$— $770 

Accrued Balance December 31, 2015Costs Incurred PaymentsExpenses/ Charges Accrued Balance December 31, 2016
Compensation and benefits (1)$753 $768 $(1,437)$(3)$81 
Facility closing expenses (1)20 2,779 (1,190)(286)1,323 
Spartanburg impairment (2)— 546 — (546)— 
Fuel tank write-off (2)— 524 — (524)— 
Out of period adjustment (3)— 647 — (647)— 
Total$773 $5,264 $(2,627)$(2,006)$1,404 

1.The Company incurred total pretax expenses of approximately $3.5 million related to these streamlining initiatives during the first quarter of 2016.  
2.During 2016, the Company recorded $1.1 million for the impairment of non-operating assets. Of the total expense recorded, approximately $0.5 million related to the impairment of the Company's bulk fuel assets at all locations, as diesel fuel will no longer be stored or dispensed at any of the Company's locations, and $0.6 million related to the fair market value impairment of the Company's Spartanburg terminal.  
3.During the 2016, the Company identified an item requiring an adjustment of an accounts payable liability during 2013. The Company has recorded an adjustment of $0.6 million for this item in the quarter ended March 31, 2016.
A summary of the Company's restructuring, impairment and other costs (reversal) by segment for the years ended December 31, 2018, 2017 and 2016 is below (in thousands):

Costs incurred (reversal) by segment Year Ended December 31,
201820172016
Trucking$(587)$— $4,848 
USAT Logistics(52)— 416 
Total$(639)$— $5,264 

Severance costs included in salaries, wages, employee benefits
2018
On March 26, 2018, the Company announced the retirement of James A. Craig, the Company's Executive Vice President, Chief Commercial Officer, and President – USAT Logistics. Effective March 23, 2018, per the separation agreement, Mr. Craig' received: (i) salary continuation through May 31, 2018, (ii) non-compete payments equal to his current salary ($350,000) for a period of one year subject to ongoing compliance with certain non-competition, non-solicitation, non-disparagement, and confidentiality covenants in favor of the Company, (iii) a prorated cash payment, if and to the extent earned, under the short-term cash incentive compensation program adopted by the Committee for 2018, and (iv) accelerated vesting of 5,488 shares of time-vested restricted stock of the Company scheduled to vest on July 30, 2018 and 5,488 shares of performance-vested restricted stock of the Company scheduled to vest on July 30, 2018 depending on performance relative to USAT Logistics
performance goals. Total costs associated with Mr. Craig's retirement were approximately $0.7 million and were recorded in the "Salaries, wages and employee benefits" line item in the accompanying condensed consolidated statements of operations and comprehensive income (loss). At December 31, 2018, the Company had accrued severance costs associated with the Mr. Craig's retirement of approximately $0.2 million.
2017
In January 2017, the Company's board of directors unanimously approved separation agreements for John R. Rogers (the "Rogers Separation Agreement"), the Company's former President and Chief Executive Officer, and Christian C. Rhodes (the "Rhodes Separation Agreement"), the Company's former Chief Information Officer. Per the material terms of the Rogers Separation Agreement, Mr. Rogers received (i) severance pay in the form of salary continuation payments equal to his base salary at the time his employment ended ($425,000) for a period of one year, (ii) a lump sum separation payment of $120,000 and (iii) moving and transition expenses of $30,000. Per the material terms of the Rhodes Separation Agreement, Mr. Rhodes received a lump sum payment of $171,125. The Company recognized severance costs associated with the departures of Messrs. Rogers and Rhodes of approximately $0.6 million and $0.2 million, respectively, which were recorded in the "Salaries, wages and employee benefits" line item in the accompanying consolidated statements of operations and comprehensive income (loss).  
2016
In May 2016, the Company's board of directors unanimously approved a separation agreement between Michael K. Borrows and the Company and accepted Mr. Borrows' resignation as Executive Vice President and Chief Financial Officer. The Company recognized severance costs associated with Mr. Borrows' departure of approximately $0.7 million, which were recorded in the "Salaries, wages and employee benefits" line item in the consolidated statements of operations and comprehensive income (loss).
The following tables summarize the Company's liabilities, charges, and cash payments related to executive severance agreements made during the years ended December 31, 2018, 2017 and 2016 (in thousands):
Accrued Balance December 31, 2017 Costs Incurred Payments Expenses/Charges Accrued Balance December 31, 2018 
Severance costs included in salaries, wages and employee benefits $35 $711 $(499)$— $247 

Accrued Balance December 31, 2016 Costs Incurred Payments Expenses/Charges Accrued Balance December 31, 2017 
Severance costs included in salaries, wages and employee benefits $277 $930 $(1,172)$— $35 

A summary of the Company's severance costs included in salaries, wages and employee benefits by segment for the years ended December 31, 2018, 2017 and 2016 is below (in thousands):
Costs incurred by segment Year Ended December 31,
201820172016
Trucking$484 $665 $— 
USAT Logistics227 265 — 
Total$711 $930 $—