XML 24 R8.htm IDEA: XBRL DOCUMENT v3.10.0.1
Segment Reporting
 12 Months Ended
Dec. 31, 2018
Segment Reporting [Abstract]  
Segment Reporting SEGMENT REPORTING
The Company's two reportable segments are Trucking and USAT Logistics.   In determining its reportable segments, the Company's management focuses on financial information, such as operating revenue, operating expense categories, operating ratios and operating income, as well as on key operating statistics, to make operating decisions.
Trucking. Trucking is comprised of one-way truckload and dedicated freight motor carrier services.  Truckload provides motor carrier services as a medium-haul common and contract carrier. USA Truck has provided truckload motor carrier services since its inception, and continues to derive the largest portion of its gross revenue from these services.  Dedicated freight provides truckload motor carrier services to specific customers for movement of freight over particular routes at specified times.
USAT Logistics. USAT Logistics' service offerings consist of freight brokerage, logistics, and rail intermodal services.  Each of these service offerings match customer shipments with available equipment of authorized third-party motor carriers and other service providers.  The Company provides these services to many existing Trucking customers, many of whom prefer to rely on a single service provider, or a small group of service providers, to provide all their transportation solutions.
Revenue equipment assets are not allocated to USAT Logistics as freight services for customers are brokered through arrangements with third party motor carriers who utilize their own equipment.  To the extent rail intermodal operations require the use of Company-owned assets, they are obtained from the Company's Trucking segment on an as-needed basis.  Depreciation and amortization expense is allocated to USAT Logistics based on the Company-owned assets specifically utilized to generate USAT Logistics revenue.  All intercompany transactions between segments reflect rates similar to those that would be negotiated with independent third parties.  All other expenses for USAT Logistics are specifically identifiable direct costs or are allocated to USAT Logistics based on relevant cost drivers, as determined by management.
Customer Concentration
Services provided to the Company's largest customer, Walmart Inc., generated approximately 14.0%, 14.0% and 12.0% of consolidated operating revenue for the years ended 2018, 2017, and 2016, respectively.   Operating revenue generated by Walmart Inc. is reported in both the Trucking and USAT Logistics operating segments.   No other customer accounted for 10% or more of operating revenue in the stated reporting periods.
A summary of operating revenue by segment is as follows (in thousands):
 Year Ended December 31,
Operating revenue:201820172016
Trucking revenue (1)$351,222 $302,943 $295,807 
Trucking intersegment eliminations(3,493)(891)(1,281)
Trucking operating revenue347,729 302,052 294,526 
USAT Logistics revenue (2)190,992 152,137 140,847 
USAT Logistics intersegment eliminations(4,661)(7,656)(6,274)
USAT Logistics operating revenue186,331 144,481 134,573 
Total operating revenue$534,060 $446,533 $429,099 

1.Includes foreign revenue of $41.5 million, $35.5 million, and $36.9 million for the years ended December 31, 2018, 2017 and 2016, respectively.  All foreign revenue is collected in U.S. dollars. 
2.USAT Logistics de Mexico was established on March 4, 2017, and operations were closed during the first quarter of 2018.  Foreign revenue from USAT Logistics de Mexico was $0.8 million and $2.1 million for the years ended December 31, 2018 and 2017, respectively.  All foreign revenue is collected in U.S. dollars.
A summary of operating income (loss) by segment is as follows (in thousands):
 Year Ended December 31,
Operating income (loss)201820172016
Trucking$11,710 $(9,667)$(14,789)
USAT Logistics9,509 7,599 7,273 
Total operating income (loss)$21,219 $(2,068)$(7,516)

A summary of depreciation and amortization by segment is as follows (in thousands):
 Year Ended December 31, 
Depreciation and amortization:201820172016
Trucking$27,632 $28,002 $29,467 
USAT Logistics692 461 487 
Total depreciation and amortization$28,324 $28,463 $29,954