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Segment Reporting
3 Months Ended
Mar. 31, 2019
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.
 
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.

A summary of operating revenue by segment is as follows (in thousands):
 
Three Months Ended
March 31,
 
Operating revenue
2019
 
2018
 
Trucking revenue (1)
$
94,902

 
$
78,846

 
Trucking intersegment eliminations
(341
)
 
(113
)
 
Trucking operating revenue
94,561

 
78,733

 
USAT Logistics revenue
41,449

 
46,775

 
USAT Logistics intersegment eliminations
(2,036
)
 
(495
)
 
USAT Logistics operating revenue
39,413

 
46,280

 
Total operating revenue
$
133,974


$
125,013


 
(1)
Includes foreign revenue of $9.5 million and $9.9 million for the three months ended March 31, 2019 and 2018, respectively. All foreign revenue is collected in U.S. dollars.

A summary of operating income (loss) by segment is as follows (in thousands):
 
Three Months Ended
March 31,
 
Operating income (loss)
2019
 
2018
 
Trucking
$
1,609

 
$
(464
)
 
USAT Logistics
2,312

 
2,856

 
Total operating income
$
3,921

 
$
2,392

 


A summary of depreciation and amortization by segment is as follows (in thousands):
 
Three Months Ended
March 31,
 
Depreciation and amortization
2019
 
2018
 
Trucking
$
8,579

 
$
7,026

 
USAT Logistics
239

 
154

 
Total depreciation and amortization
$
8,818

 
$
7,180