Note 4 - Segment Reporting

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 4 – SEGMENT REPORTING

The Company’s two reportable segments are trucking and Strategic Capacity Solutions (“SCS”). 

Trucking. Trucking is comprised of truckload and dedicated freight services. Truckload provides services as a medium- to long-haul common carrier. USA Truck has provided truckload services since its inception, and derives the largest portion of its revenue from these services. Dedicated freight provides truckload services to specific customers for shipments over particular routes at particular times utilizing Company revenue equipment.

Strategic Capacity Solutions. SCS consists of freight brokerage and rail intermodal services. Both of these service offerings match customer shipments with available equipment of authorized carriers and provide services that complement the Company’s trucking operations. USA Truck provides these services primarily to existing trucking customers, many of whom prefer to rely on a single carrier, or a small group of carriers, to provide all their transportation solutions.

In determining its reportable segments, the Company focuses on financial information, such as operating revenues, operating expense categories, operating ratios, operating income and key operating statistics, which the Company’s management uses to make operating decisions.

Assets are not allocated to SCS, as those operations provide truckload freight services to customers through arrangements with third party 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 SCS based on the assets specifically utilized to generate revenue. All intercompany transactions between segments reflect rates similar to those that would be negotiated with independent third parties. All other expenses for SCS are specifically identifiable directed costs or are allocated to SCS based on relevant drivers.

A summary of operating revenue by segment is as follows (in thousands):

	Three Months Ended
	March 31,
	2015			2014
Operating revenue
Trucking revenue (1)	$	96,402		$	102,914
Trucking intersegment eliminations		(615	)		(148	)
Trucking operating revenue		95,787			102,766
SCS revenue		38,671			45,252
SCS intersegment eliminations		(1,571	)		(2,529	)
SCS operating revenue		37,100			42,723
Total operating revenue	$	132,887		$	145,489

(1) Includes foreign revenue of $11.8 million and $14.8 million for the three months ended March 31, 2015 and 2014, respectively.

A summary of operating income (loss) by segment is as follows (in thousands):

	Three Months Ended
	March 31,
	2015		2014
Operating income (loss)
Trucking	$	615	$	(6,120	)
SCS		2,976		5,077
Total operating income (loss)	$	3,591	$	(1,043	)

A summary of depreciation and amortization by segment is as follows (in thousands):

	Three Months Ended
	March 31,
	2015		2014
Depreciation and amortization
Trucking	$	10,613	$	11,406
SCS		58		49
Total depreciation and amortization	$	10,671	$	11,455