Rush Enterprises (RUSHA) 10-K 26 Feb 20 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Feb. 12, 2020	Jun. 28, 2019
Document Information [Line Items]
Entity Central Index Key	0001012019
Entity Registrant Name	RUSH ENTERPRISES INC \TX\
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	0-20797
Entity Incorporation, State or Country Code	TX
Entity Tax Identification Number	74-1733016
Entity Address, Address Line One	555 IH 35 South
Entity Address, City or Town	New Braunfels
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78130
City Area Code	830
Local Phone Number	302-5200
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,193,177,826
Common Class B [Member]
Document Information [Line Items]
Title of 12(b) Security	Class B Common Stock, $0.01 par value
Trading Symbol	RUSHB
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		8,210,581
Common Class A [Member]
Document Information [Line Items]
Title of 12(b) Security	Class A Common Stock, $0.01 par value
Trading Symbol	RUSHA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		28,042,484

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 181,620	$ 131,726
Accounts receivable, net	183,704	190,650
Note receivable affiliate	0	12,885
Inventories, net	1,326,080	1,339,923
Prepaid expenses and other	20,728	10,491
Assets held for sale	419	2,269
Total current assets	1,712,551	1,687,944
Property and equipment, net	1,279,931	1,184,053
Operating lease right-of-use assets, net	57,197	0
Goodwill, net	292,142	291,391
Other assets, net	65,508	37,962
Total assets	3,407,329	3,201,350
Current liabilities:
Floor plan notes payable	996,336	1,023,019
Current maturities of long-term debt	189,265	161,955
Current maturities of finance lease obligations	22,892	19,631
Current maturities of operating lease obligations	10,114	0
Trade accounts payable	133,697	127,451
Customer deposits	42,695	36,183
Accrued expenses	112,390	125,056
Total current liabilities	1,507,389	1,493,295
Long-term debt, net of current maturities	438,413	439,218
Finance lease obligations, net of current maturities	69,478	49,483
Operating lease obligations, net of current maturities	47,555	0
Other long-term liabilities	20,704	11,118
Deferred income taxes, net	164,297	141,308
Shareholders’ equity:
Preferred stock, par value $.01 per share; 1,000,000 shares authorized; 0 shares outstanding in 2019 and 2018	0	0
Common stock, par value $.01 per share; 60,000,000 Class A shares and 20,000,000 Class B shares authorized; 27,953,648 Class A shares and 8,240,486 Class B shares outstanding in 2019; and 28,709,636 Class A shares and 8,290,277 Class B shares outstanding in 2018	465	458
Additional paid-in capital	397,267	370,025
Treasury stock, at cost: 5,055,783 Class A shares and 5,306,341 Class B shares in 2019 and 3,791,751 Class A shares and 5,030,787 Class B shares in 2018	(304,129)	(245,842)
Retained earnings	1,065,553	942,287
Accumulated other comprehensive income	337	0
Total shareholders’ equity	1,159,493	1,066,928
Total liabilities and shareholders’ equity	$ 3,407,329	$ 3,201,350

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	1,000,000	1,000,000
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Class A [Member]
Common stock, authorized (in shares)	60,000,000	60,000,000
Common stock, outstanding (in shares)	27,953,648	28,709,636
Treasury stock (in shares)	5,055,783	3,791,751
Common Class B [Member]
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, outstanding (in shares)	8,240,486	8,290,277
Treasury stock (in shares)	5,306,341	5,030,787

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues
Revenue	$ 5,562,298	$ 5,267,952
Lease and rental	247,549	238,238	$ 217,356
Total revenue	5,809,847	5,506,190	4,713,882
Cost of products sold
Lease and rental	206,200	197,271	183,091
Total cost of products sold	4,784,219	4,527,921	3,883,946
Gross profit	1,025,628	978,269	829,936
Selling, general and administrative	753,749	705,226	631,053
Depreciation and amortization	55,372	70,489	50,069
(Loss) gain on sale of assets	(102)	297	(105)
Operating income	216,405	202,851	148,709
Other income	1,925	0	0
Interest income (expense)
Interest income	1,680	1,376	891
Interest expense	(30,487)	(21,058)	(13,201)
Total interest expense, net	28,807	19,682	12,310
Income before taxes	189,523	183,169	136,399
Income tax provision (benefit)	47,940	44,107	(35,730)
Net income	$ 141,583	$ 139,062	$ 172,129
Earnings per common share
Basic (in dollars per share)	$ 3.86	$ 3.55	$ 4.34
Diluted (in dollars per share)	3.77	3.45	4.20
Dividends declared per common share (in dollars per share)	$ 0.50	$ 0.24	$ 0
New and Used Commercial Vehicle [Member]
Revenues
Revenue	$ 3,757,584	$ 3,558,637	$ 2,993,015
Cost of products sold
Cost of products sold	3,480,682	3,280,966	2,766,461
Parts and Service [Member]
Revenues
Revenue	1,762,510	1,670,052	1,471,266
Cost of products sold
Cost of products sold	1,097,337	1,049,684	934,394
Finance and Insurance [Member]
Revenues
Revenue	24,443	20,535	17,988
Product and Service, Other [Member]
Revenues
Revenue	$ 17,761	$ 18,728	$ 14,257

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net income	$ 141,583	$ 139,062	$ 172,129
Other comprehensive income net of tax and net of reclassification adjustments:
Change in fair value of available-for-sale securities	0	0	286
Change in currency translation	337	0	0
Comprehensive income	$ 141,920	$ 139,062	$ 172,415

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Class A [Member]Common Stock [Member]	Common Class A [Member]Retained Earnings [Member]	Common Class A [Member]	Common Class B [Member]Common Stock [Member]	Common Class B [Member]Retained Earnings [Member]	Common Class B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2016	30,007,000			9,245,000
Balance at Dec. 31, 2016							$ 438	$ 309,127	$ (86,882)	$ 640,428	$ (286)	$ 862,825
Stock options exercised and stock awards (in shares)	1,219,000			0
Stock options exercised and stock awards							12	22,355	0	0	0	22,367
Stock-based compensation related to stock options, restricted shares and employee stock purchase plan							0	15,606	0	0	0	15,606
Vesting of restricted share awards (in shares)	7,000			199,000
Vesting of restricted share awards							3	(1,518)	0	0	0	(1,515)
Issuance of common stock under employee stock purchase plan (in shares)	112,000			0
Issuance of common stock under employee stock purchase plan							1	2,474	0	0	0	2,475
Common stock repurchases (in shares)	0			(975,000)
Common stock repurchases							0	0	(33,800)	0	0	(33,800)
Other comprehensive income							0	0	0	0	286	286
Net income							0	0	0	172,129	0	172,129
Balance (in shares) at Dec. 31, 2017	31,345,000			8,469,000
Balance at Dec. 31, 2017							454	348,044	(120,682)	812,557	0	1,040,373
Stock options exercised and stock awards (in shares)	138,000			0
Stock options exercised and stock awards							1	2,742	0	0	0	2,743
Stock-based compensation related to stock options, restricted shares and employee stock purchase plan							0	18,059	0	0	0	18,059
Vesting of restricted share awards (in shares)	0			227,000
Vesting of restricted share awards							2	(1,749)	0	0	0	(1,747)
Issuance of common stock under employee stock purchase plan (in shares)	84,000			0
Issuance of common stock under employee stock purchase plan							1	2,929	0	0	0	2,930
Common stock repurchases (in shares)	(2,857,000)			(406,000)
Common stock repurchases							0	0	(125,160)	0	0	(125,160)
Net income							0	0	0	139,062	0	139,062
Cash dividends declared on common stock		$ (7,324)	$ (7,324)		$ (2,008)	$ (2,008)
Balance (in shares) at Dec. 31, 2018	28,710,000			8,290,000
Balance at Dec. 31, 2018							458	370,025	(245,842)	942,287	0	$ 1,066,928
Stock options exercised and stock awards (in shares)	391,000			0								375,950
Stock options exercised and stock awards							4	7,585	0	0	0	$ 7,589
Stock-based compensation related to stock options, restricted shares and employee stock purchase plan							0	19,005	0	0	0	19,005
Vesting of restricted share awards (in shares)	0			226,000
Vesting of restricted share awards							2	(2,834)	0	0	0	(2,832)
Issuance of common stock under employee stock purchase plan (in shares)	117,000			0
Issuance of common stock under employee stock purchase plan							1	3,486	0	0	0	3,487
Common stock repurchases (in shares)	(1,264,000)			(276,000)
Common stock repurchases							0	0	(58,287)	0	0	(58,287)
Other comprehensive income							0	0	0	0	337	337
Net income							0	0	0	141,583	0	141,583
Cash dividends declared on common stock		$ (14,037)	$ (14,037)		$ (4,280)	$ (4,280)
Balance (in shares) at Dec. 31, 2019	27,954,000			8,240,000
Balance at Dec. 31, 2019							$ 465	$ 397,267	$ (304,129)	$ 1,065,553	$ 337	$ 1,159,493

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income	$ 141,583	$ 139,062	$ 172,129
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	175,484	185,122	157,951
Loss (gain) on sale of property and equipment, net	102	(297)	105
Stock-based compensation expense related to employee stock options and employee stock purchases	19,005	18,059	15,606
Provision (benefit) for deferred income tax expense	22,989	5,997	(62,203)
Change in accounts receivable, net	19,831	(7,746)	(29,424)
Change in inventories	81,722	(255,040)	(147,453)
Change in prepaid expenses and other, net	(10,237)	1,907	(3,383)
Change in trade accounts payable	2,241	18,490	8,964
(Payments) draws on floor plan notes payable – trade, net	(26,579)	76,646	19,355
Change in customer deposits	6,512	8,833	8,932
Change in accrued expenses	(12,757)	24,331	12,158
Other, net	1,376	0	0
Net cash provided by operating activities	421,272	215,364	152,737
Cash flows from investing activities:
Acquisition of property and equipment	(293,493)	(238,260)	(209,917)
Proceeds from the sale of property and equipment	2,310	6,325	3,968
Business acquisitions	(10,168)	0	(2,180)
Purchase of equity method investment and call option	(22,499)	0	0
Proceeds from the sale of available for sale securities	0	6,375	325
Other	3,394	(1,683)	1,241
Net cash used in investing activities	(320,456)	(227,243)	(206,563)
Cash flows from financing activities:
(Payments) draws on floor plan notes payable – non-trade, net	(104)	167,812	112,261
Proceeds from long-term debt	210,043	156,751	152,563
Principal payments on long-term debt	(183,538)	(167,106)	(145,038)
Principal payments on finance lease obligations	(8,331)	(12,429)	(12,449)
Draws on line of credit	135,000	0	0
Payments on line of credit	(135,000)	0	0
Proceeds from issuance of shares relating to employee stock options and employee stock purchases	8,244	3,926	23,327
Payments of cash dividends	(18,317)	(9,332)	0
Common stock repurchased	(58,188)	(120,558)	(33,800)
Debt issuance costs	(731)	0	(523)
Net cash (used in) provided by financing activities	(50,922)	19,064	96,341
Net increase (decrease) in cash and cash equivalents	49,894	7,185	42,515
Cash and cash equivalents, beginning of year	131,726	124,541	82,026
Cash and cash equivalents, end of year	181,620	131,726	124,541
Supplemental disclosure of cash flow information:
Interest	57,373	42,752	34,149
Income taxes paid, net	42,440	28,674	31,323
Noncash investing and financing activities:
Assets acquired under finance leases	44,904	4,914	15,205
Common stock repurchased	99	0	0
Guaranty agreement	$ 5,025	$ 0	$ 0

Note 1 - Organization and Opera

Note 1 - Organization and Operations	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. ORGANIZATION AND OPERATIONS Rush Enterprises, Inc. (the “Company”) was incorporated in 1965 one

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements presented herein include the accounts of Rush Enterprises, Inc. together with its consolidated subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. Estimates in Financial Statements The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may Cash and Cash Equivalents Cash and cash equivalents generally consist of cash and other money market instruments. The Company considers all highly liquid investments with an original maturity of ninety Allowance for Doubtful Receivables and Repossession Losses The Company provides an allowance for doubtful receivables and repossession losses after considering historical loss experience and other factors that might affect the collection of accounts receivable and the ability of customers to meet their obligations on finance contracts sold by the Company. Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined by specific identification of new and used commercial vehicle inventory and by the first first Property and Equipment Property and equipment are stated at cost and depreciated over their estimated useful lives. Leasehold improvements are amortized over the useful life of the improvement, or the term of the lease, whichever is shorter. Provision for depreciation of property and equipment is calculated primarily on a straight-line basis. The Company capitalizes interest on borrowings during the active construction period of major capital projects. Capitalized interest, when incurred, is added to the cost of underlying assets and is amortized over the estimated useful life of such assets. The Company capitalized interest of approximately $387,800 related to major capital projects during 2019. 2019 2018 Estimated Life (Years) Land $ 137,416 $ 134,873 – Buildings and improvements 474,106 434,049 10 – 39 Leasehold improvements 34,350 27,165 2 – 39 Machinery and shop equipment 82,594 73,578 5 – 20 Furniture, fixtures and computers 73,846 67,330 3 – 15 Transportation equipment 99,127 92,385 3 – 15 Lease and rental vehicles 968,121 914,708 1 – 8 Construction in progress 16,874 16,310 Accumulated depreciation and amortization (606,503 ) (576,345 ) Total $ 1,279,931 $ 1,184,053 The Company recorded depreciation expense of $158.7 million and amortization expense of $16.8 million for the year ended December 31, 2019, December 31, 2018, December 31, 2017. As of December 31, 2019, December 31, 2019, December 31, 2018 December 31, 2017. Goodwill Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations accounted for under the purchase method. The Company tests goodwill for impairment annually during the fourth The impairment test for goodwill involves comparing the fair value of a reporting unit to its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, a second second not No impairment write down was required in the fourth 2019. The following table sets forth the change in the carrying amount of goodwill for the Company for the years ended December 31, 2019 2018 Balance December 31, 2018 $ 291,391 Acquisitions 751 Balance December 31, 2019 $ 292,142 Other Assets ERP Platform The total capitalized costs of the Company’s SAP enterprise resource planning software platform (“ERP Platform”) of $8.9 million are recorded on the Consolidated Balance Sheet in Other Assets. Amortization expense relating to the ERP Platform, which is recognized in depreciation and amortization expense in the Consolidated Statements of Income and Comprehensive Income, was $1.9 million for the year ended December 31, 2019 December 31, 2018. five In the first 2018, 350 40, first 2018, May 2018. February 2018 May 2018. 2018 Franchise Rights The Company’s only significant identifiable intangible assets, other than goodwill, are rights under franchise agreements with manufacturers. The fair value of the franchise right is determined at the acquisition date by discounting the projected cash flows specific to each acquisition. The carrying value of the Company’s manufacturer franchise rights was $7.0 million at December 31, 2019 December 31, 2018, no not Due to the fact that manufacturer franchise rights are specific to geographic region, the Company has determined that evaluating and including all locations acquired in the geographic region is the appropriate level for purposes of testing franchise rights for impairment. Management reviews indefinite-lived manufacturer franchise rights for impairment annually during the fourth may The significant estimates and assumptions used by management in assessing the recoverability of manufacturer franchise rights include estimated future cash flows, present value discount rate and other factors. Any changes in these estimates or assumptions could result in an impairment charge. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgment. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluations of manufacturer franchise rights can vary within a range of outcomes. No impairment write down was required in the period presented. The Company cannot predict the occurrence of certain events that might adversely affect the reported value of manufacturer franchise rights in the future. Equity Method Investment and Call Option On February 25, 2019, February 25, 2024. December 31, 2019 On April 25, 2019, CAD250 2019, not December 31, 2019 December 31, 2019, Income Taxes Management’s judgment is required to determine the provisions for income taxes and to determine whether deferred tax assets will be realized in full or in part. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. When it is more likely than not not not In determining its provision for income taxes, the Company uses an annual effective income tax rate based on annual income, permanent differences between book and tax income, and statutory income tax rates. The effective income tax rate also reflects its assessment of the ultimate outcome of tax audits. The Company adjusts its annual effective income tax rate as additional information on outcomes or events becomes available. Discrete events such as audit settlements or changes in tax laws are recognized in the period in which they occur. The Company’s income tax returns are periodically audited by tax authorities. These audits include questions regarding the Company’s tax filing positions, including the timing and amount of deductions. In evaluating the exposures associated with its various tax filing positions, the Company adjusts its liability for unrecognized tax benefits and income tax provision in the period in which an uncertain tax position is effectively settled, the statute of limitations expires for the relevant taxing authority to examine the tax position or when more information becomes available. The Company’s liability for unrecognized tax benefits contains uncertainties because management is required to make assumptions and to apply judgment to estimate the exposures associated with its various filing positions. The Company’s effective income tax rate is also affected by changes in tax law, the level of earnings and the results of tax audits. Although the Company believes that the judgments and estimates are reasonable, actual results could differ, and the Company may Revenue Recognition Policies Effective January 1, 2018, 2014 09, Revenue from Contracts with Customers ( “ Topic 606 ” ) 606, 606, five five 606, 19 Cost of Sales For the Company’s new and used commercial vehicle operations, cost of sales consists primarily of the Company’s actual purchase price, plus make-ready expenses, less any applicable manufacturers’ incentives. For the Company’s parts operations, cost of sales consists primarily of the Company’s actual purchase price, less any applicable manufacturers’ incentives. For the Company’s service and collision center operations, technician labor cost is the primary component of cost of sales. For the Company’s rental and leasing operations, cost of sales consists primarily of depreciation and amortization, rent, maintenance costs, license costs and interest expense on the lease and rental fleet owned and leased by the Company. There are no Leases The Company leases commercial vehicles and real estate under finance and operating leases. The Company determines whether an arrangement is a lease at its inception. For leases with terms greater than twelve When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of its leases do not The Company leases commercial vehicles that the Company owns to customers. Lease and rental revenue is recognized over the period of the related lease or rental agreement. Variable rental revenue is recognized when it is earned. Taxes Assessed by a Governmental Authority The Company accounts for sales taxes assessed by a governmental authority that are directly imposed on a revenue-producing transaction on a net (excluded from revenues) basis. Selling, General and Administrative Expenses Selling, general and administrative expenses consist primarily of incentive based compensation for sales, finance and general management personnel, salaries for administrative personnel and expenses for rent, marketing, insurance, utilities, research and development and other general operating purposes. Stock Based Compensation The Company applies the provisions of ASC topic 718 10, The Company uses the Black-Scholes option-pricing model to estimate the fair value of share-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods. Compensation expense for all share-based payment awards is recognized using the straight-line single-option method. Stock-based compensation expense is recognized based on awards expected to vest. Accordingly, stock based compensation expense has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include the Company’s expected stock price volatility over the term of the awards and actual and projected stock option exercise behaviors. Option-pricing models were developed for use in estimating the value of traded options that have no may not may not The following table reflects the weighted-average fair value of stock options granted during each period using the Black-Scholes option valuation model with the following weighted-average assumptions used: 2019 2018 2017 Expected stock volatility 31.29 % 31.68 % 33.54 % Weighted-average stock volatility 31.29 % 31.68 % 33.54 % Expected dividend yield 1.13 % 0.00 % 0.00 % Risk-free interest rate 2.45 % 2.69 % 2.17 % Expected life (years) 6.0 6.0 6.0 Weighted-average fair value of stock options granted $ 12.56 $ 15.46 $ 12.33 The Company computes its historical stock price volatility in accordance with ASC Topic 718 10. Advertising Costs Advertising costs are expensed as incurred. Advertising and marketing expense was $11.5 million for 2019, 2018 2017. Accounting for Internal Use Software The Company’s accounting policy with respect to accounting for computer software developed or obtained for internal use is consistent with ASC topic 350 40, December 31, 2019, December 31, 2018. Insurance The Company is partially self-insured for a portion of the claims related to its property and casualty insurance programs. Accordingly, the Company is required to estimate expected losses to be incurred. The Company engages a third third not Fair Value Measurements The Company has various financial instruments that it must measure at fair value on a recurring basis. See Note 9 Applicable accounting standards define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company measures its assets and liabilities using inputs from the following three Level 1 Level 2 not Level 3 Acquisitions The Company uses the acquisition method of accounting for the recognition of assets acquired and liabilities assumed through acquisitions at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. While the Company uses its best estimates and assumptions to measure the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which is not one New Accounting Pronouncements In June 2016, No. 2016 13, "Financial Instruments - Credit Losses (Topic 326 , " December 15, 2019, January 1, 2020. not

Note 3 - Supplier Concentration

Note 3 - Supplier Concentration	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	3. SUPPLIER CONCENTRATION Major Suppliers and Dealership Agreements The Company has entered into dealership agreements with various manufacturers of commercial vehicles and buses (“Manufacturers”). These agreements are nonexclusive agreements that allow the Company to stock, sell at retail and service commercial vehicles and sell parts from the Manufacturers in the Company’s defined market. The agreements allow the Company to use the Manufacturers’ names, trade symbols and intellectual property and expire as follows: Manufacturer Expiration Dates Peterbilt November 2021 September 2022 International May 2020 January 2024 Isuzu Indefinite Hino Indefinite Ford Indefinite FUSO February 2020 August 2023 Blue Bird August 2024 IC Bus May 2020 December 2022 These agreements, as well as agreements with various other Manufacturers, impose a number of restrictions and obligations on the Company, including restrictions on a change in control of the Company and the maintenance of certain required levels of working capital. Violation of these restrictions could result in the loss of the Company’s right to purchase the Manufacturers’ products and use the Manufacturers’ trademarks. The Company purchases its new Peterbilt vehicles from Peterbilt and most of the parts sold at its Peterbilt dealerships from PACCAR, Inc, the parent company of Peterbilt, at prevailing prices charged to all franchised dealers. Sales of new Peterbilt trucks accounted for approximately 61.6% of the Company’s new vehicle sales revenue for the year ended December 31, 2019, December 31, 2018, December 31, 2017. Primary Lenders The Company purchases its new and used commercial vehicle inventories with the assistance of floor plan financing programs as described in Note 7 The Company also acquires lease and rental vehicles with the assistance of financing agreements with PACCAR Leasing Company, Bank of America and Wells Fargo. The financing agreements are secured by a lien on the acquired vehicle. The terms of the financing agreements are similar to the corresponding lease agreements with the Company’s customers. Concentrations of Credit Risks Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. The Company places its cash and cash equivalents with what it considers to be quality financial institutions based on periodic assessments of such institutions. The Company’s cash and cash equivalents may The Company controls credit risk through credit approvals and by selling a majority of its trade receivables, other than vehicle accounts receivable, without recourse. Concentrations of credit risk with respect to trade receivables are reduced because a large number of geographically diverse customers make up the Company’s customer base; however, substantially all of the Company’s business is concentrated in the United States commercial vehicle markets and related aftermarkets. The Company generally sells finance contracts it enters into with customers to finance the purchase of commercial vehicles to third

Note 4 - Accounts Receivable

Note 4 - Accounts Receivable	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. ACCOUNTS RECEIVABLE The Company’s accounts receivable, net, consisted of the following (in thousands): December 31, 2019 2018 Trade accounts receivable from sale of vehicles $ 82,991 $ 100,013 Trade receivables other than vehicles 68,376 60,716 Warranty claims 16,819 10,427 Other accounts receivable 16,942 20,910 Less allowance for bad debt and warranty claims (1,424 ) (1,416 ) Total $ 183,704 $ 190,650

Note 5 - Inventories

Note 5 - Inventories	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Inventory Disclosure [Text Block]	5. INVENTORIES The Company’s inventories, net, consisted of the following (in thousands): December 31, 2019 2018 New commercial vehicles $ 967,785 $ 976,464 Used commercial vehicles 84,610 96,126 Parts and accessories 273,185 259,396 Other 17,763 19,573 Less allowance (17,263 ) (11,636 ) Total $ 1,326,080 $ 1,339,923

Note 6 - Valuation Accounts

Note 6 - Valuation Accounts	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	6. VALUATION ACCOUNTS: Valuation and allowance accounts include the following (in thousands): Balance Beginning of Year Net Charged to Costs and Expenses Net Write- Offs Balance End of Year 2019 Reserve for accounts receivable $ 987 $ 2,065 $ (2,038 ) $ 1,014 Reserve for warranty receivables 429 1,661 (1,680 ) 410 Reserve for parts inventory 7,050 4,460 (3,849 ) 7,661 Reserve for commercial vehicle inventory 4,587 12,489 (7,474 ) 9,602 2018 Reserve for accounts receivable $ 616 $ 2,183 $ (1,812 ) $ 987 Reserve for warranty receivables 210 2,031 (1,812 ) 429 Reserve for parts inventory 6,230 2,744 (1,924 ) 7,050 Reserve for commercial vehicle inventory 5,953 3,550 (4,916 ) 4,587 2017 Reserve for accounts receivable $ 549 $ 625 $ (558 ) $ 616 Reserve for warranty receivables 114 713 (617 ) 210 Reserve for parts inventory 4,885 1,414 (69 ) 6,230 Reserve for commercial vehicle inventory 5,102 5,997 (5,146 ) 5,953 Allowance for Doubtful Receivables The Company sells a majority of its customer accounts receivable on a non-recourse basis to a third third third not The Company provides an allowance for uncollectible warranty receivables. The Company evaluates the collectability of its warranty claims receivable based on a combination of factors, including aging and correspondence with the applicable manufacturer. Management reviews the warranty claims receivable aging and adjusts the allowance based on historical experience. The Company records charge-offs related to warranty receivables after it is determined that a receivable will not Inventory The Company provides a reserve for obsolete and slow moving parts. The reserve is reviewed and, if necessary, adjustments are made on a quarterly basis. The Company relies on historical information to support its reserve. Once the inventory is written down, the Company does not The valuation for new and used commercial vehicle inventory is based on specific identification. A detail of new and used commercial vehicle inventory is reviewed and, if necessary, adjustments to the value of specific vehicles are made on a quarterly basis.

Note 7 - Floor Plan Notes Payab

Note 7 - Floor Plan Notes Payable and Lines of Credit	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	7. FLOOR PLAN NOTES PAYABLE AND LINES OF CREDIT Floor Plan Notes Payable Floor plan notes are financing agreements to facilitate the Company’s purchase of new and used commercial vehicle inventory. These notes are collateralized by the inventory purchased and accounts receivable arising from the sale thereof. The Company’s Floor Plan Credit Agreement provides for a loan commitment of up to $1.0 billion and has the interest rate benchmarked to LIBOR, as defined in the agreement. The interest rate under the Company’s Floor Plan Credit Agreement is the one December 31, 2019. The Company finances substantially all of the purchase price of its new commercial vehicle inventory and the loan value of its used commercial vehicle inventory under its Floor Plan Credit Agreement, under which BMO Harris pays the manufacturer directly with respect to new commercial vehicles. Amounts borrowed under the Company’s Floor Plan Credit Agreement are due when the related commercial vehicle inventory (collateral) is sold and the sales proceeds are collected by the Company. The Company’s Floor Plan Credit Agreement expires June 30, 2022, 360 may December 31, 2019, In June 2012, December 31, 2019, December 31, 2019, The Company’s weighted average interest rate for floor plan notes payable was 2.6% for the year ended December 31, 2019, December 31, 2018, Assets pledged as collateral were as follows (in thousands): December 31, 2019 2018 Inventories, new and used vehicles at cost based on specific identification, net of allowance $ 1,042,794 $ 1,068,003 Vehicle sale related accounts receivable 74,907 100,013 Total $ 1,117,701 $ 1,168,016 Floor plan notes payable related to vehicles $ 996,336 $ 1,023,019 Lines of Credit The Company has a secured line of credit that provides for a maximum borrowing of $17.5 million. There were no advances outstanding under this secured line of credit at December 31, 2019; December 31, 2019. The Company’s Working Capital Facility with BMO Harris includes up to $100.0 million of revolving credit loans available to it for working capital, capital expenditures and other general corporate purposes. The amount of the borrowings under the Working Capital Facility are subject to borrowing base limitations based on the value of the Company’s eligible parts inventory and company vehicles. The Working Capital Facility includes a $20 million letter of credit sublimit. Borrowings under the Working Capital Facility bear interest at rates based on LIBOR or the Base Rate (as such terms are defined in the Working Capital Facility), plus an applicable margin determined based on outstanding borrowing under the Working Capital Facility. In addition, the Company is required to pay a commitment fee on the amount unused under the Working Capital Facility. The Working Capital Facility expires on the earlier of (i) March 21, 2020 December 31, 2019.

Note 8 - Long-term Debt

Note 8 - Long-term Debt	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Long-term Debt [Text Block]	8. LONG-TERM DEBT Long-term debt was comprised of the following (in thousands): December 31, 2019 2018 Variable interest rate term notes $ 58,416 $ 80,355 Fixed interest rate term notes 569,262 520,818 Total debt 627,678 601,173 Less: current maturities (189,265 ) (161,955 ) Total long-term debt, net of current maturities $ 438,413 $ 439,218 As of December 31, 2019, 2020 189,265 2021 127,557 2022 115,337 2023 96,053 2024 66,424 Thereafter 33,042 Total $ 627,678 The interest rates on the Company’s variable interest rate notes are based on various LIBOR benchmark rates. The interest rates on the notes ranged from approximately 3.3% to 3.7% on December 31, 2019. June 2020 June 2025. The Company’s fixed interest rate notes had interest rates that ranged from approximately 3.0% to 7.6% on December 31, 2019. January 2020 May 2029. The proceeds from the issuance of the notes were used primarily to acquire land, buildings and improvements and vehicles for the Company’s lease and rental fleet. The notes are secured by the assets acquired with the proceeds of such notes. The Company’s long-term real estate debt agreements, floor plan financing arrangements and the Working Capital Facility require the Company to satisfy various financial ratios such as the debt to worth ratio, leverage ratio, the fixed charge coverage ratio and certain requirements for tangible net worth and GAAP net worth. As of December 31, 2019, not

Note 9 - Financial Instruments

Note 9 - Financial Instruments and Fair Value	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9. FINANCIAL INSTRUMENTS AND FAIR VALUE The Company measures certain financial assets and liabilities at fair value on a recurring basis. Financial instruments consist primarily of cash, accounts receivable, accounts payable and floor plan notes payable. The carrying values of the Company’s financial instruments approximate fair value due either to their short-term nature or existence of variable interest rates, which approximate market rates. Certain methods and assumptions were used by the Company in estimating the fair value of financial instruments at December 31, 2019, 2018. The fair value of the Company’s long-term debt is based on secondary market indicators. Because the Company’s debt is not 2

Note 10 - Leases

Note 10 - Leases	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Leases of Lessee and Lessor Disclosure [Text Block]	10. LEAS ES In February 2016, No. 2016 02, Leases ( “ Topic 842 ” ), twelve A lease is classified as a finance lease if any of the following conditions exist on the date of lease commencement: ● The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. ● The lease provides the lessee an option to purchase the underlying asset, and that option is reasonably certain to be exercised. ● The lease term is for the major part of the remaining economic life of the underlying asset. ● The present value of the lease payments equals or exceeds substantially all of the fair value of the underlying asset. ● The underlying asset is of such a specialized nature that only the lessee can use it without major modifications. ● The lessor expects to have no The Company adopted Topic 842 January 1, 2019. January 1, 2019. December 31, 2019 December 31, 2018 2017 not 842, twelve The Company leases commercial vehicles and real estate under finance and operating leases. The Company determines whether an arrangement is a lease at its inception. For leases with terms greater than twelve not When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of its leases do not Le ase of Vehicles as Lessee The Company leases commercial vehicles as the lessee under finance leases and operating leases. The lease terms vary from one ten 2019 842. December 31, 2019. The Company usually guarantees the residual value of vehicles under operating lease and finance lease arrangements. At December 31, 2019, Lease of Facilities as Lessee The Company’s facility leases are classified as operating leases and primarily reflect its use of dealership facilities and office space. The lease terms vary from one 88 one Components of lease cost are as follows (in thousands): Twelve Months Ended Component Classification December 31, 2019 Operating lease cost SG&A expense $ 13,633 Finance lease cost – amortization of right-of-use assets Lease and rental cost of products sold 14,312 Finance lease cost – interest on lease liabilities Lease and rental cost of products sold 3,372 Short-term lease cost SG&A expense 594 Supplemental cash flow information and non-cash activity related to operating and finance leases are as follows (in thousands): Twelve Months Ended December 31, 2019 Operating cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 17,005 Financing cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 8,331 Non-cash activity: Operating lease right-of-use assets obtained in exchange for lease obligations $ 57,197 Weighted-average remaining lease term and discount rate for operating and finance leases as of December 31, 2019 Weighted-average remaining lease term (in months) 70 Weighted-average discount rate 4.6 % Maturities of lease liabilities by fiscal year for finance leases and operating leases as of December 31, 2019 Finance Leases Operating Leases 2020 $ 26,670 $ 11,471 2021 20,865 10,960 2022 17,064 9,855 2023 12,341 8,363 2024 13,663 8,218 2025 and beyond 13,678 25,643 Total lease payments $ 104,281 $ 74,510 Less: Imputed interest (11,911 ) (16,841 ) Present value of lease liabilities $ 92,370 $ 57,669 Lease of Vehicles as Lessor The Company leases commercial vehicles that the Company owns to customers primarily over periods of one ten 842 not The Company’s policy is to depreciate its lease and rental fleet using a straight-line method over each customer’s contractual lease term. The lease unit is depreciated to a residual value that approximates fair value at the expiration of the lease term. This policy results in the Company realizing reasonable gross margins while the unit is in service and a corresponding gain or loss on sale when the unit is sold at the end of the lease term. Sales-type leases are recognized by the Company as lease receivables. The lessee obtains control of the underlying asset and the Company recognizes sales revenue upon lease commencement. The receivable for sales-type leases at December 31, 2019 Minimum rental payments to be received for non-cancelable leases and subleases in effect as of December 31, 2019, 2020 $ 129,595 2021 102,574 2022 78,244 2023 56,089 2024 34,524 Thereafter 19,555 Total $ 420,581 Rental income during the year ended December 31, 2019, 2018, 2019 2018 Minimum rental payments $ 215,288 $ 206,528 Nonlease payments 32,261 31,710 Total $ 247,549 $ 238,238 As of December 31, 2018, Finance Leases Operating Leases 2019 $ 22,033 $ 12,295 2020 19,113 10,466 2021 14,894 8,190 2022 11,062 7,078 2023 5,095 5,196 Thereafter 2,963 22,463 Total lease payments $ 75,160 $ 65,688 Less: Imputed interest (6,046 ) Present value of lease liabilities $ 69,114

Note 11 - Share Based Compensat

Note 11 - Share Based Compensation and Employee Benefit Plans	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	11. SHARE BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS Employee Stock Purchase Plan The Company’s 2004 six first may first December 31, 2019 December 31, 2018. December 31, 2019. Non-Employee Director Stock Option Plan The Rush Enterprises, Inc. 2006 2019, three two 2019, one October 2019 2018, two one two December 31, 2019 December 31, 2018. Employee Incentive Plans In May 2007, 2007 “2007 2007 may 2007 May 20, 2014 May 16, 2017 2007 The aggregate number of shares of common stock subject to stock options or SARs that may one 2007 2007 ten three third 2007 December 31, 2019, 2007 December 31, 2019, 2007 December 31, 2018, 2007 Valuation and Expense Information Stock-based compensation expense related to stock options, restricted stock awards, restricted stock units and employee stock purchases was $19.0 million for the year ended December 31, 2019, December 31, 2018, December 31, 2017. December 31, 2019, December 31, 2018, December 31, 2017. A summary of the Company’s stock option activity and related information for the year ended December 31, 2019, Weighted Weighted Average Average Remaining Aggregate Exercise Contractual Intrinsic Options Shares Price Life (in Years) Value Balance of Outstanding Options at January 1, 2019 2,984,280 $ 27.63 Granted 482,663 41.15 Exercised (375,950 ) 20.19 Forfeited (23,333 ) 33.84 Balance of Outstanding Options at December 31, 2019 3,067,660 $ 30.62 5.96 $ 48,712,030 Expected to vest after December 31, 2019 1,778,219 $ 34.70 7.64 $ 20,984,383 Vested and exercisable at December 31, 2019 1,259,505 $ 24.65 3.55 $ 27,521,030 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the closing price on December 31, 2019, December 31, 2019, December 31, 2018, December 31, 2017. A summary of the status of the number of shares underlying Company’s non-vested stock options as of December 31, 2019, December 31, 2019, Weighted Average Number of Grant Date Non-vested Shares Shares Fair Value Non-vested at January 1, 2019 1,796,356 $ 11.74 Granted 482,663 12.56 Vested (447,531 ) 11.12 Forfeited (23,333 ) 11.92 Non-vested at December 31, 2019 1,808,155 $ 12.11 The total fair value of vested options was $5.0 million during the year ended December 31, 2019, December 31, 2018, December 31, 2017. December 31, 2019, December 31, 2018, December 31, 2017. Stock Awards The Company granted restricted stock awards to certain of its employees under the 2007 December 31, 2019. three second third The following table presents a summary of the Company’s non-vested restricted stock awards and restricted stock unit awards outstanding at December 31, 2019: Weighted Average Weighted Remaining Aggregate Average Contractual Intrinsic Grant Date Stock Awards and Units Shares Life (in Years) Value Fair Value Outstanding non-vested shares at January 1, 2019 573,134 $ 34.07 Granted 330,909 40.36 Vested (293,615 ) 30.32 Outstanding non-vested at December 31, 2019 610,428 8.6 $ 27,896,560 $ 39.06 Expected to vest after December 31, 2019 609,419 8.6 $ 27,850,441 The total fair value of the shares issued upon the vesting of stock awards and restricted stock unit awards during the year ended December 31, 2019 December 31, 2019, December 31, 2018 December 31, 2017. As of December 31, 2019, Defined Contribution Plan The Company has a defined contribution plan (the “Rush 401k 30 401k first may first five five 401k December 31, 2019, December 31, 2018 December 31, 2017. Deferred Compensation Plan On November 6, 2010, may first January 1, 2011. December 31, 2019 December 31, 2018. December 31, 2019 December 31, 2018. The Company currently does not

Note 12 - Earnings Per Share

Note 12 - Earnings Per Share	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	12. EARNINGS PER SHARE Basic earnings per share (“EPS”) were computed by dividing income from continuing operations by the weighted average number of shares of common stock outstanding during the period. Diluted EPS differs from basic EPS due to the assumed conversions of potentially dilutive options, restricted shares awards and restricted stock unit awards that were outstanding during the period. Each share of Class A Common Stock ranks equal to each share of Class B Common Stock with respect to receipt of any dividends or distributions declared on shares of common stock and the right to receive proceeds on liquidation or dissolution of the Company after payment of its indebtedness and liquidation preference payments to holders of any preferred shares. However, holders of Class A Common Stock have 1/20th one one The following is a reconciliation of the numerators and the denominators of the basic and diluted per share computations for income from continuing operations (in thousands, except per share amounts): 2019 2018 2017 Numerator- Numerator for basic and diluted earnings per share − Net income available to common shareholders $ 141,583 $ 139,062 $ 172,129 Denominator- Denominator for basic earnings per share – weighted average shares outstanding 36,659 39,223 39,627 Effect of dilutive securities− Employee and director stock options and restricted share awards 912 1,070 1,353 Denominator for diluted earnings per share − adjusted weighted average shares outstanding and assumed conversions 37,571 40,293 40,980 Basic earnings per common share $ 3.86 $ 3.55 $ 4.34 Diluted earnings per common share and common share equivalents $ 3.77 $ 3.45 $ 4.20 Options to purchase shares of common stock that were outstanding for the years ended December 31, 2019, 2018 2017 not 2019 2018 2017 Anti-dilutive options – weighted average 1,108 513 449

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	13. INCOME TAXE S: The tax provisions are summarized as follows (in thousands): Year Ended December 31, 2019 2018 2017 Current provision − Federal $ 20,303 $ 31,819 $ 22,443 State 4,648 6,291 4,030 24,951 38,110 26,473 Deferred provision − Federal 20,925 6,082 (64,821 ) State 2,064 (85 ) 2,618 22,989 5,997 (62,203 ) Provision (benefit) for income taxes $ 47,940 $ 44,107 $ (35,730 ) A reconciliation of taxes based on the federal statutory rates and the provisions (benefits) for income taxes are summarized as follows (in thousands): Year Ended December 31, 2019 2018 2017 Income taxes at the federal statutory rate $ 39,530 $ 38,469 $ 47,749 State income taxes, net of federal benefit 5,303 4,913 3,246 Tax effect of permanent differences 1,562 596 (4,097 ) Revaluation of deferred taxes – – (82,862 ) Other, net 1,545 129 234 Provision (benefit) for income taxes $ 47,940 $ 44,107 $ (35,730 ) The components of income taxes recorded in other comprehensive income and paid in capital consisted of the following (in thousands): Year Ended December 31, 2019 2018 2017 Income tax expense related to components of other comprehensive income: Change in fair value of available-for-sale securities – – 183 Total $ – $ – $ 183 Paid in capital – stock based compensation $ – $ – $ – The following summarizes the components of net deferred income tax liabilities included in the balance sheet (in thousands): December 31, 2019 2018 Deferred income tax (assets) liabilities: Inventory $ (5,086 ) $ (4,076 ) Accounts receivable (140 ) (231 ) Finance lease obligations (21,618 ) (16,202 ) Finance and operating leases (12,726 ) – Stock options (8,749 ) (9,026 ) Accrued liabilities (2,989 ) (2,481 ) State net operating loss carry forward (2,381 ) (2,463 ) State tax credit (196 ) (312 ) Other (3,817 ) (3,276 ) Difference between book and tax basis- Operating lease assets 12,628 – Difference between book and tax basis- Depreciation and amortization 209,250 179,325 164,176 141,258 Valuation allowance 121 50 Net deferred income tax liability $ 164,297 $ 141,308 On December 22, 2017, January 1, 2018. 2017 No. 118 118 not one 118 2017 2018. At December 31, 2017, 12 months ended December 31, 2018, As of December 31, 2019, 2019 2039, December 31, 2018. The Company had unrecognized income tax benefits totaling $3.0 million as a component of accrued liabilities as of December 31, 2019, December 31, 2018, December 31, 2019, 2018 2017, December 31, 2019, 2018 2017, The Company does not 12 December 31, 2019, December 31, 2016 2019 December 31, 2015 2019, A reconciliation of the change in the unrecognized tax benefits is as follows (in thousands): 2019 2018 2017 Unrecognized tax benefits at beginning of period $ 2,389 $ 2,555 $ 2,401 Gross increases – tax positions in current year 1,188 504 619 Reductions due to lapse of statute of limitations (570 ) (670 ) (465 ) Unrecognized tax benefits at end of period $ 3,007 $ 2,389 $ 2,555 Undistributed earnings of certain of the Company’s foreign subsidiaries amounted to approximately $1.3 million at December 2019. may

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	14. COMMITMENTS AND CONTINGENCIES From time to time, the Company is involved in litigation arising out of its operations in the ordinary course of business. The Company maintains liability insurance, including product liability coverage, in amounts deemed adequate by management. To date, aggregate costs to the Company for claims, including product liability actions, have not not no no not

Note 15 - Acquisitions, Disposi

Note 15 - Acquisitions, Dispositions and Equity Method Investment	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Acquisitions, Dispositions and Equity Method Investment [Text Block]	15. ACQUISITIONS , DISPOSITIONS AND EQUITY METHOD INVESTMENT On October 31, 2019, On May 6, 2019, On February 25, 2019, 14 not December 31, 2019, On February 11, 2019, On December 14, 2017,

Note 16 - Unaudited Quarterly F

Note 16 - Unaudited Quarterly Financial Data	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Quarterly Financial Information [Text Block]	16. UNAUDITED QUARTERLY FINANCIAL DATA (In thousands, except per share amounts.) First Second Third Fourth Quarter Quarter Quarter Quarter 201 9 Revenues $ 1,348,317 $ 1,544,561 $ 1,599,265 $ 1,317,704 Gross profit 256,916 269,506 264,768 234,438 Operating income 56,867 61,792 58,323 39,423 Income before income taxes 49,558 54,410 52,210 33,345 Net income $ 37,104 $ 41,621 $ 39,104 $ 23,754 Earnings per share: Basic $ 1.01 $ 1.13 $ 1.07 $ 0.65 Diluted $ 0.98 $ 1.10 $ 1.05 $ 0.64 201 8 Revenues $ 1,240,781 $ 1,348,831 $ 1,376,136 $ 1,540,442 Gross profit 226,995 243,377 249,057 258,840 Operating income 32,389 43,426 58,649 68,387 Income before income taxes 28,083 38,932 54,181 61,973 Net income $ 21,039 $ 29,389 $ 41,665 $ 46,969 Earnings per share: Basic $ 0.53 $ 0.75 $ 1.06 $ 1.22 Diluted $ 0.51 $ 0.72 $ 1.03 $ 1.20

Note 17 - Segments

Note 17 - Segments	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	17. SEGMENTS The Company currently has one one not The Company also has revenues attributable to three None The accounting policies of the segments are the same as those described in the summary of significant accounting policies. The Company evaluates performance based on income before income taxes, not The Company accounts for intersegment sales and transfers as if the sales or transfers were to third no December 31, 2019, 2018 2017. The following table contains summarized information about reportable segment revenue, segment income or loss from continuing operations and segment assets for the periods ended December 31, 2019, 2018 2017 Truck All Segment Other Totals 201 9 Revenues from external customers $ 5,794,155 $ 15,692 $ 5,809,847 Interest income 1,680 – 1,680 Interest expense 30,201 286 30,487 Depreciation and amortization 55,036 336 55,372 Segment operating income (loss) 216,691 (286 ) 216,405 Segment income from continuing operations before taxes 188,122 1,401 189,523 Segment assets 3,369,517 37,812 3,407,329 Goodwill 289,582 2,560 292,142 Expenditures for segment assets 292,980 513 293,493 201 8 Revenues from external customers $ 5,488,787 $ 17,403 $ 5,506,190 Interest income 1,376 – 1,376 Interest expense 20,850 208 21,058 Depreciation and amortization 70,170 319 70,489 Segment operating income 202,725 126 202,851 Segment income (loss) from continuing operations before taxes 183,251 (82 ) 183,169 Segment assets 3,166,174 35,176 3,201,350 Goodwill 288,831 2,560 291,391 Expenditures for segment assets 238,229 31 238,260 201 7 Revenues from external customers $ 4,698,035 $ 15,847 $ 4,713,882 Interest income 891 – 891 Interest expense 13,024 177 13,201 Depreciation and amortization 49,634 435 50,069 Segment operating income (loss) 149,338 (629 ) 148,709 Segment income (loss) from continuing operations before taxes 137,205 (806 ) 136,399 Segment assets 2,855,001 35,138 2,890,139 Goodwill 288,831 2,560 291,391 Expenditures for segment assets 209,852 65 209,917

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	18. RELATED PARTY TRANSACTIONS The Company had entered into a loan and security agreement with CCTTS, a related party. The fifth three October 31, 2019. not December 31, 2019, December 31, 2018.

Note 19 - Revenue

Note 19 - Revenue	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	19. RE VENUE The Company’s revenues are primarily generated from the sale of finished products to customers. Those sales predominantly contain a single delivery element and revenue for such sales is recognized when the customer obtains control, which is typically when the finished product is delivered to the customer. The Company’s material revenue streams have been identified as the following: the sale of new and used commercial vehicles, arrangement of associated commercial vehicle financing and insurance contracts, the performance of commercial vehicle repair services and the sale of commercial vehicle parts. Taxes collected from customers relating to product sales and remitted to governmental authorities are excluded from revenues. The following table summarizes the Company’s disaggregated revenue by revenue source for the years ended December 31, 2019 December 31, 2018 ( Year Ended December 31, 2019 Year Ended December 31, 2018 Commercial vehicle sales revenue $ 3,757,584 $ 3,558,637 Parts revenue 993,288 937,241 Commercial vehicle repair service revenue 769,222 732,811 Finance revenue 14,618 10,795 Insurance revenue 9,825 9,740 Other revenue 17,761 18,728 Total $ 5,562,298 $ 5,267,952 All of the Company's performance obligations and associated revenues are generally transferred to customers at a point in time. The Company does not December 31, 2019. For the sale of new and used commercial vehicles, revenue is recognized at a point in time when control is transferred to the customer, which is when delivery of the commercial vehicle occurs. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring the commercial vehicle. When control is transferred to the customer, the Company has an unconditional right to payment and a receivable is recorded for any consideration not The Company controls the commercial vehicle before it is transferred to the customer and it obtains all of the remaining benefits from the commercial vehicle relating to the sale, ability to pledge the asset or hold the asset. The Company is a principal in all commercial vehicle transactions. The Company retains inventory risk, determines the selling price to the customer and delivers the commercial vehicle to the customer. The Company generally pays a commission to internal sales representatives for the sale of a commercial vehicle. The Company will continue to expense the commission and recognize it concurrently with the respective commercial vehicle sale revenue upon delivery of the commercial vehicle to a customer. Revenue from the sale of parts is recognized when the Company transfers control of the goods to the customer and consideration has been received in the form of cash or a receivable from the customer. The Company provides its customers the right to return certain eligible parts, estimates the expected returns based on an analysis of historical experience and records an allowance for estimated returns, which has historically not Revenue from the sale of commercial vehicle repair service is recognized when the service performed by the Company on a customer’s vehicle is complete and the customer accepts the repair. Because the Company does not no Any remaining performance obligations represent service orders for which work has not one 606 one The Company receives commissions from third no not The Company receives commissions from third no not The Company records revenues from finance and insurance products at the net commission amount, which includes estimates of chargebacks that can occur if the underlying contract is not six not Other revenue is mostly documentation fees that are charged to customers in connection with the sale of a commercial vehicle and recognized as other revenue when a truck is sold. The Company recognizes the documentation fees at the point in time when the commercial vehicle is delivered to the customer.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements presented herein include the accounts of Rush Enterprises, Inc. together with its consolidated subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Estimates in Financial Statements The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents generally consist of cash and other money market instruments. The Company considers all highly liquid investments with an original maturity of ninety
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Doubtful Receivables and Repossession Losses The Company provides an allowance for doubtful receivables and repossession losses after considering historical loss experience and other factors that might affect the collection of accounts receivable and the ability of customers to meet their obligations on finance contracts sold by the Company.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined by specific identification of new and used commercial vehicle inventory and by the first first
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost and depreciated over their estimated useful lives. Leasehold improvements are amortized over the useful life of the improvement, or the term of the lease, whichever is shorter. Provision for depreciation of property and equipment is calculated primarily on a straight-line basis. The Company capitalizes interest on borrowings during the active construction period of major capital projects. Capitalized interest, when incurred, is added to the cost of underlying assets and is amortized over the estimated useful life of such assets. The Company capitalized interest of approximately $387,800 related to major capital projects during 2019. 2019 2018 Estimated Life (Years) Land $ 137,416 $ 134,873 – Buildings and improvements 474,106 434,049 10 – 39 Leasehold improvements 34,350 27,165 2 – 39 Machinery and shop equipment 82,594 73,578 5 – 20 Furniture, fixtures and computers 73,846 67,330 3 – 15 Transportation equipment 99,127 92,385 3 – 15 Lease and rental vehicles 968,121 914,708 1 – 8 Construction in progress 16,874 16,310 Accumulated depreciation and amortization (606,503 ) (576,345 ) Total $ 1,279,931 $ 1,184,053 The Company recorded depreciation expense of $158.7 million and amortization expense of $16.8 million for the year ended December 31, 2019, December 31, 2018, December 31, 2017. As of December 31, 2019, December 31, 2019, December 31, 2018 December 31, 2017.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations accounted for under the purchase method. The Company tests goodwill for impairment annually during the fourth The impairment test for goodwill involves comparing the fair value of a reporting unit to its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, a second second not No impairment write down was required in the fourth 2019. The following table sets forth the change in the carrying amount of goodwill for the Company for the years ended December 31, 2019 2018 Balance December 31, 2018 $ 291,391 Acquisitions 751 Balance December 31, 2019 $ 292,142
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Other Assets ERP Platform The total capitalized costs of the Company’s SAP enterprise resource planning software platform (“ERP Platform”) of $8.9 million are recorded on the Consolidated Balance Sheet in Other Assets. Amortization expense relating to the ERP Platform, which is recognized in depreciation and amortization expense in the Consolidated Statements of Income and Comprehensive Income, was $1.9 million for the year ended December 31, 2019 December 31, 2018. five In the first 2018, 350 40, first 2018, May 2018. February 2018 May 2018. 2018 Franchise Rights The Company’s only significant identifiable intangible assets, other than goodwill, are rights under franchise agreements with manufacturers. The fair value of the franchise right is determined at the acquisition date by discounting the projected cash flows specific to each acquisition. The carrying value of the Company’s manufacturer franchise rights was $7.0 million at December 31, 2019 December 31, 2018, no not Due to the fact that manufacturer franchise rights are specific to geographic region, the Company has determined that evaluating and including all locations acquired in the geographic region is the appropriate level for purposes of testing franchise rights for impairment. Management reviews indefinite-lived manufacturer franchise rights for impairment annually during the fourth may The significant estimates and assumptions used by management in assessing the recoverability of manufacturer franchise rights include estimated future cash flows, present value discount rate and other factors. Any changes in these estimates or assumptions could result in an impairment charge. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgment. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluations of manufacturer franchise rights can vary within a range of outcomes. No impairment write down was required in the period presented. The Company cannot predict the occurrence of certain events that might adversely affect the reported value of manufacturer franchise rights in the future. Equity Method Investment and Call Option On February 25, 2019, February 25, 2024. December 31, 2019 On April 25, 2019, CAD250 2019, not December 31, 2019 December 31, 2019,
Income Tax, Policy [Policy Text Block]	Income Taxes Management’s judgment is required to determine the provisions for income taxes and to determine whether deferred tax assets will be realized in full or in part. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. When it is more likely than not not not In determining its provision for income taxes, the Company uses an annual effective income tax rate based on annual income, permanent differences between book and tax income, and statutory income tax rates. The effective income tax rate also reflects its assessment of the ultimate outcome of tax audits. The Company adjusts its annual effective income tax rate as additional information on outcomes or events becomes available. Discrete events such as audit settlements or changes in tax laws are recognized in the period in which they occur. The Company’s income tax returns are periodically audited by tax authorities. These audits include questions regarding the Company’s tax filing positions, including the timing and amount of deductions. In evaluating the exposures associated with its various tax filing positions, the Company adjusts its liability for unrecognized tax benefits and income tax provision in the period in which an uncertain tax position is effectively settled, the statute of limitations expires for the relevant taxing authority to examine the tax position or when more information becomes available. The Company’s liability for unrecognized tax benefits contains uncertainties because management is required to make assumptions and to apply judgment to estimate the exposures associated with its various filing positions. The Company’s effective income tax rate is also affected by changes in tax law, the level of earnings and the results of tax audits. Although the Company believes that the judgments and estimates are reasonable, actual results could differ, and the Company may
Revenue [Policy Text Block]	Revenue Recognition Policies Effective January 1, 2018, 2014 09, Revenue from Contracts with Customers ( “ Topic 606 ” ) 606, 606, five five 606, 19
Cost of Goods and Service [Policy Text Block]	Cost of Sales For the Company’s new and used commercial vehicle operations, cost of sales consists primarily of the Company’s actual purchase price, plus make-ready expenses, less any applicable manufacturers’ incentives. For the Company’s parts operations, cost of sales consists primarily of the Company’s actual purchase price, less any applicable manufacturers’ incentives. For the Company’s service and collision center operations, technician labor cost is the primary component of cost of sales. For the Company’s rental and leasing operations, cost of sales consists primarily of depreciation and amortization, rent, maintenance costs, license costs and interest expense on the lease and rental fleet owned and leased by the Company. There are no
Lessee and Lessor Leases [Policy Text Block]	Leases The Company leases commercial vehicles and real estate under finance and operating leases. The Company determines whether an arrangement is a lease at its inception. For leases with terms greater than twelve When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of its leases do not The Company leases commercial vehicles that the Company owns to customers. Lease and rental revenue is recognized over the period of the related lease or rental agreement. Variable rental revenue is recognized when it is earned.
Sales Taxes, Policy [Policy Text Block]	Taxes Assessed by a Governmental Authority The Company accounts for sales taxes assessed by a governmental authority that are directly imposed on a revenue-producing transaction on a net (excluded from revenues) basis.
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Selling, General and Administrative Expenses Selling, general and administrative expenses consist primarily of incentive based compensation for sales, finance and general management personnel, salaries for administrative personnel and expenses for rent, marketing, insurance, utilities, research and development and other general operating purposes.
Share-based Payment Arrangement [Policy Text Block]	Stock Based Compensation The Company applies the provisions of ASC topic 718 10, The Company uses the Black-Scholes option-pricing model to estimate the fair value of share-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods. Compensation expense for all share-based payment awards is recognized using the straight-line single-option method. Stock-based compensation expense is recognized based on awards expected to vest. Accordingly, stock based compensation expense has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include the Company’s expected stock price volatility over the term of the awards and actual and projected stock option exercise behaviors. Option-pricing models were developed for use in estimating the value of traded options that have no may not may not The following table reflects the weighted-average fair value of stock options granted during each period using the Black-Scholes option valuation model with the following weighted-average assumptions used: 2019 2018 2017 Expected stock volatility 31.29 % 31.68 % 33.54 % Weighted-average stock volatility 31.29 % 31.68 % 33.54 % Expected dividend yield 1.13 % 0.00 % 0.00 % Risk-free interest rate 2.45 % 2.69 % 2.17 % Expected life (years) 6.0 6.0 6.0 Weighted-average fair value of stock options granted $ 12.56 $ 15.46 $ 12.33 The Company computes its historical stock price volatility in accordance with ASC Topic 718 10.
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. Advertising and marketing expense was $11.5 million for 2019, 2018 2017.
Internal Use Software, Policy [Policy Text Block]	Accounting for Internal Use Software The Company’s accounting policy with respect to accounting for computer software developed or obtained for internal use is consistent with ASC topic 350 40, December 31, 2019, December 31, 2018.
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Insurance The Company is partially self-insured for a portion of the claims related to its property and casualty insurance programs. Accordingly, the Company is required to estimate expected losses to be incurred. The Company engages a third third not
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The Company has various financial instruments that it must measure at fair value on a recurring basis. See Note 9 Applicable accounting standards define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company measures its assets and liabilities using inputs from the following three Level 1 Level 2 not Level 3
Business Combinations Policy [Policy Text Block]	Acquisitions The Company uses the acquisition method of accounting for the recognition of assets acquired and liabilities assumed through acquisitions at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. While the Company uses its best estimates and assumptions to measure the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which is not one
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In June 2016, No. 2016 13, "Financial Instruments - Credit Losses (Topic 326 , " December 15, 2019, January 1, 2020. not

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	2019 2018 Estimated Life (Years) Land $ 137,416 $ 134,873 – Buildings and improvements 474,106 434,049 10 – 39 Leasehold improvements 34,350 27,165 2 – 39 Machinery and shop equipment 82,594 73,578 5 – 20 Furniture, fixtures and computers 73,846 67,330 3 – 15 Transportation equipment 99,127 92,385 3 – 15 Lease and rental vehicles 968,121 914,708 1 – 8 Construction in progress 16,874 16,310 Accumulated depreciation and amortization (606,503 ) (576,345 ) Total $ 1,279,931 $ 1,184,053
Schedule of Goodwill [Table Text Block]	Balance December 31, 2018 $ 291,391 Acquisitions 751 Balance December 31, 2019 $ 292,142
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2019 2018 2017 Expected stock volatility 31.29 % 31.68 % 33.54 % Weighted-average stock volatility 31.29 % 31.68 % 33.54 % Expected dividend yield 1.13 % 0.00 % 0.00 % Risk-free interest rate 2.45 % 2.69 % 2.17 % Expected life (years) 6.0 6.0 6.0 Weighted-average fair value of stock options granted $ 12.56 $ 15.46 $ 12.33

Note 4 - Accounts Receivable (T

Note 4 - Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2019 2018 Trade accounts receivable from sale of vehicles $ 82,991 $ 100,013 Trade receivables other than vehicles 68,376 60,716 Warranty claims 16,819 10,427 Other accounts receivable 16,942 20,910 Less allowance for bad debt and warranty claims (1,424 ) (1,416 ) Total $ 183,704 $ 190,650

Note 5 - Inventories (Tables)

Note 5 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2019 2018 New commercial vehicles $ 967,785 $ 976,464 Used commercial vehicles 84,610 96,126 Parts and accessories 273,185 259,396 Other 17,763 19,573 Less allowance (17,263 ) (11,636 ) Total $ 1,326,080 $ 1,339,923

Note 6 - Valuation Accounts (Ta

Note 6 - Valuation Accounts (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Summary of Valuation Allowance [Table Text Block]	Balance Beginning of Year Net Charged to Costs and Expenses Net Write- Offs Balance End of Year 2019 Reserve for accounts receivable $ 987 $ 2,065 $ (2,038 ) $ 1,014 Reserve for warranty receivables 429 1,661 (1,680 ) 410 Reserve for parts inventory 7,050 4,460 (3,849 ) 7,661 Reserve for commercial vehicle inventory 4,587 12,489 (7,474 ) 9,602 2018 Reserve for accounts receivable $ 616 $ 2,183 $ (1,812 ) $ 987 Reserve for warranty receivables 210 2,031 (1,812 ) 429 Reserve for parts inventory 6,230 2,744 (1,924 ) 7,050 Reserve for commercial vehicle inventory 5,953 3,550 (4,916 ) 4,587 2017 Reserve for accounts receivable $ 549 $ 625 $ (558 ) $ 616 Reserve for warranty receivables 114 713 (617 ) 210 Reserve for parts inventory 4,885 1,414 (69 ) 6,230 Reserve for commercial vehicle inventory 5,102 5,997 (5,146 ) 5,953

Note 7 - Floor Plan Notes Pay_2

Note 7 - Floor Plan Notes Payable and Lines of Credit (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Assets Pledged As Collateral [Table Text Block]	December 31, 2019 2018 Inventories, new and used vehicles at cost based on specific identification, net of allowance $ 1,042,794 $ 1,068,003 Vehicle sale related accounts receivable 74,907 100,013 Total $ 1,117,701 $ 1,168,016 Floor plan notes payable related to vehicles $ 996,336 $ 1,023,019

Note 8 - Long-term Debt (Tables

Note 8 - Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	December 31, 2019 2018 Variable interest rate term notes $ 58,416 $ 80,355 Fixed interest rate term notes 569,262 520,818 Total debt 627,678 601,173 Less: current maturities (189,265 ) (161,955 ) Total long-term debt, net of current maturities $ 438,413 $ 439,218
Schedule of Maturities of Long-term Debt [Table Text Block]	2020 189,265 2021 127,557 2022 115,337 2023 96,053 2024 66,424 Thereafter 33,042 Total $ 627,678

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Lease, Cost [Table Text Block]	Twelve Months Ended Component Classification December 31, 2019 Operating lease cost SG&A expense $ 13,633 Finance lease cost – amortization of right-of-use assets Lease and rental cost of products sold 14,312 Finance lease cost – interest on lease liabilities Lease and rental cost of products sold 3,372 Short-term lease cost SG&A expense 594 Twelve Months Ended December 31, 2019 Operating cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 17,005 Financing cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 8,331 Non-cash activity: Operating lease right-of-use assets obtained in exchange for lease obligations $ 57,197 Weighted-average remaining lease term (in months) 70 Weighted-average discount rate 4.6 %
Lessee, Lease Liability, Maturity [Table Text Block]	Finance Leases Operating Leases 2020 $ 26,670 $ 11,471 2021 20,865 10,960 2022 17,064 9,855 2023 12,341 8,363 2024 13,663 8,218 2025 and beyond 13,678 25,643 Total lease payments $ 104,281 $ 74,510 Less: Imputed interest (11,911 ) (16,841 ) Present value of lease liabilities $ 92,370 $ 57,669
Lessor, Operating Lease, Payments to be Received, Maturity [Table Text Block]	2020 $ 129,595 2021 102,574 2022 78,244 2023 56,089 2024 34,524 Thereafter 19,555 Total $ 420,581
Leases, Lease Income [Table Text Block]	2019 2018 Minimum rental payments $ 215,288 $ 206,528 Nonlease payments 32,261 31,710 Total $ 247,549 $ 238,238
Schedule of Future Minimum Lease Payments for Capital Leases and Operating Leases [Table Text Block]	Finance Leases Operating Leases 2019 $ 22,033 $ 12,295 2020 19,113 10,466 2021 14,894 8,190 2022 11,062 7,078 2023 5,095 5,196 Thereafter 2,963 22,463 Total lease payments $ 75,160 $ 65,688 Less: Imputed interest (6,046 ) Present value of lease liabilities $ 69,114

Note 11 - Share Based Compens_2

Note 11 - Share Based Compensation and Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Weighted Average Average Remaining Aggregate Exercise Contractual Intrinsic Options Shares Price Life (in Years) Value Balance of Outstanding Options at January 1, 2019 2,984,280 $ 27.63 Granted 482,663 41.15 Exercised (375,950 ) 20.19 Forfeited (23,333 ) 33.84 Balance of Outstanding Options at December 31, 2019 3,067,660 $ 30.62 5.96 $ 48,712,030 Expected to vest after December 31, 2019 1,778,219 $ 34.70 7.64 $ 20,984,383 Vested and exercisable at December 31, 2019 1,259,505 $ 24.65 3.55 $ 27,521,030
Schedule of Nonvested Share Activity [Table Text Block]	Weighted Average Number of Grant Date Non-vested Shares Shares Fair Value Non-vested at January 1, 2019 1,796,356 $ 11.74 Granted 482,663 12.56 Vested (447,531 ) 11.12 Forfeited (23,333 ) 11.92 Non-vested at December 31, 2019 1,808,155 $ 12.11
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Weighted Average Weighted Remaining Aggregate Average Contractual Intrinsic Grant Date Stock Awards and Units Shares Life (in Years) Value Fair Value Outstanding non-vested shares at January 1, 2019 573,134 $ 34.07 Granted 330,909 40.36 Vested (293,615 ) 30.32 Outstanding non-vested at December 31, 2019 610,428 8.6 $ 27,896,560 $ 39.06 Expected to vest after December 31, 2019 609,419 8.6 $ 27,850,441

Note 12 - Earnings Per Share (T

Note 12 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2019 2018 2017 Numerator- Numerator for basic and diluted earnings per share − Net income available to common shareholders $ 141,583 $ 139,062 $ 172,129 Denominator- Denominator for basic earnings per share – weighted average shares outstanding 36,659 39,223 39,627 Effect of dilutive securities− Employee and director stock options and restricted share awards 912 1,070 1,353 Denominator for diluted earnings per share − adjusted weighted average shares outstanding and assumed conversions 37,571 40,293 40,980 Basic earnings per common share $ 3.86 $ 3.55 $ 4.34 Diluted earnings per common share and common share equivalents $ 3.77 $ 3.45 $ 4.20
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	2019 2018 2017 Anti-dilutive options – weighted average 1,108 513 449

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2019 2018 2017 Current provision − Federal $ 20,303 $ 31,819 $ 22,443 State 4,648 6,291 4,030 24,951 38,110 26,473 Deferred provision − Federal 20,925 6,082 (64,821 ) State 2,064 (85 ) 2,618 22,989 5,997 (62,203 ) Provision (benefit) for income taxes $ 47,940 $ 44,107 $ (35,730 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2019 2018 2017 Income taxes at the federal statutory rate $ 39,530 $ 38,469 $ 47,749 State income taxes, net of federal benefit 5,303 4,913 3,246 Tax effect of permanent differences 1,562 596 (4,097 ) Revaluation of deferred taxes – – (82,862 ) Other, net 1,545 129 234 Provision (benefit) for income taxes $ 47,940 $ 44,107 $ (35,730 )
Schedule of Income Taxes Related to Other Comprehensive Income [Table Text Block]	Year Ended December 31, 2019 2018 2017 Income tax expense related to components of other comprehensive income: Change in fair value of available-for-sale securities – – 183 Total $ – $ – $ 183 Paid in capital – stock based compensation $ – $ – $ –
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2019 2018 Deferred income tax (assets) liabilities: Inventory $ (5,086 ) $ (4,076 ) Accounts receivable (140 ) (231 ) Finance lease obligations (21,618 ) (16,202 ) Finance and operating leases (12,726 ) – Stock options (8,749 ) (9,026 ) Accrued liabilities (2,989 ) (2,481 ) State net operating loss carry forward (2,381 ) (2,463 ) State tax credit (196 ) (312 ) Other (3,817 ) (3,276 ) Difference between book and tax basis- Operating lease assets 12,628 – Difference between book and tax basis- Depreciation and amortization 209,250 179,325 164,176 141,258 Valuation allowance 121 50 Net deferred income tax liability $ 164,297 $ 141,308
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	2019 2018 2017 Unrecognized tax benefits at beginning of period $ 2,389 $ 2,555 $ 2,401 Gross increases – tax positions in current year 1,188 504 619 Reductions due to lapse of statute of limitations (570 ) (670 ) (465 ) Unrecognized tax benefits at end of period $ 3,007 $ 2,389 $ 2,555

Note 16 - Unaudited Quarterly_2

Note 16 - Unaudited Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Quarterly Financial Information [Table Text Block]	First Second Third Fourth Quarter Quarter Quarter Quarter 201 9 Revenues $ 1,348,317 $ 1,544,561 $ 1,599,265 $ 1,317,704 Gross profit 256,916 269,506 264,768 234,438 Operating income 56,867 61,792 58,323 39,423 Income before income taxes 49,558 54,410 52,210 33,345 Net income $ 37,104 $ 41,621 $ 39,104 $ 23,754 Earnings per share: Basic $ 1.01 $ 1.13 $ 1.07 $ 0.65 Diluted $ 0.98 $ 1.10 $ 1.05 $ 0.64 201 8 Revenues $ 1,240,781 $ 1,348,831 $ 1,376,136 $ 1,540,442 Gross profit 226,995 243,377 249,057 258,840 Operating income 32,389 43,426 58,649 68,387 Income before income taxes 28,083 38,932 54,181 61,973 Net income $ 21,039 $ 29,389 $ 41,665 $ 46,969 Earnings per share: Basic $ 0.53 $ 0.75 $ 1.06 $ 1.22 Diluted $ 0.51 $ 0.72 $ 1.03 $ 1.20

Note 17 - Segments (Tables)

Note 17 - Segments (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Truck All Segment Other Totals 201 9 Revenues from external customers $ 5,794,155 $ 15,692 $ 5,809,847 Interest income 1,680 – 1,680 Interest expense 30,201 286 30,487 Depreciation and amortization 55,036 336 55,372 Segment operating income (loss) 216,691 (286 ) 216,405 Segment income from continuing operations before taxes 188,122 1,401 189,523 Segment assets 3,369,517 37,812 3,407,329 Goodwill 289,582 2,560 292,142 Expenditures for segment assets 292,980 513 293,493 201 8 Revenues from external customers $ 5,488,787 $ 17,403 $ 5,506,190 Interest income 1,376 – 1,376 Interest expense 20,850 208 21,058 Depreciation and amortization 70,170 319 70,489 Segment operating income 202,725 126 202,851 Segment income (loss) from continuing operations before taxes 183,251 (82 ) 183,169 Segment assets 3,166,174 35,176 3,201,350 Goodwill 288,831 2,560 291,391 Expenditures for segment assets 238,229 31 238,260 201 7 Revenues from external customers $ 4,698,035 $ 15,847 $ 4,713,882 Interest income 891 – 891 Interest expense 13,024 177 13,201 Depreciation and amortization 49,634 435 50,069 Segment operating income (loss) 149,338 (629 ) 148,709 Segment income (loss) from continuing operations before taxes 137,205 (806 ) 136,399 Segment assets 2,855,001 35,138 2,890,139 Goodwill 288,831 2,560 291,391 Expenditures for segment assets 209,852 65 209,917

Note 19 - Revenue (Tables)

Note 19 - Revenue (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year Ended December 31, 2019 Year Ended December 31, 2018 Commercial vehicle sales revenue $ 3,757,584 $ 3,558,637 Parts revenue 993,288 937,241 Commercial vehicle repair service revenue 769,222 732,811 Finance revenue 14,618 10,795 Insurance revenue 9,825 9,740 Other revenue 17,761 18,728 Total $ 5,562,298 $ 5,267,952

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 25, 2019
Depreciation, Total		$ 158,700,000	$ 149,100,000	$ 140,300,000
Amortization, Total		16,800,000	36,000,000	17,600,000
Goodwill, Impairment Loss	$ 0
Capitalized Computer Software, Net, Ending Balance	8,900,000	8,900,000	10,800,000
Capitalized Computer Software, Amortization		1,900,000	21,700,000
Indefinite-Lived Franchise Rights	7,000,000	7,000,000	7,000,000
Advertising Expense		11,500,000	10,400,000	9,500,000
Capitalized Computer Software, Accumulated Amortization	10,200,000	10,200,000	8,300,000
Other Noncurrent Liabilities [Member] | Financial Guarantee [Member]
Guarantor Obligations, Current Carrying Value	$ 5,100,000	$ 5,100,000
Rush Truck Centres of Canada Limited [Member]
Equity Method Investment, Ownership Percentage	50.00%	50.00%			50.00%
Rush Truck Centres of Canada Limited [Member] | Other Assets [Member]
Equity Method Investments	$ 25,700,000	$ 25,700,000
Rush Truck Centres of Canada Limited [Member] | Call Option [Member]
Equity Method Investment, Remaining Ownership Percentage Not Yet Acquired					50.00%
Rush Truck Centres of Canada Limited [Member] | Call Option [Member] | Other Assets [Member]
Call Option, Fair Value Disclosure	3,600,000	3,600,000
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	1,900,000	1,900,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	1,900,000	1,900,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	1,900,000	1,900,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	1,900,000	1,900,000
Finite-Lived Intangible Assets, Amortization Expense, Year Five	1,900,000	1,900,000
Components of ERP Platform Rquired Replacement [Member]
Capitalized Computer Software, Amortization			19,900,000
Franchise Rights [Member]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		0
Construction in Progress [Member]
Interest Costs Capitalized		387,800
Vehicles [Member]
Depreciation, Total		120,100,000	$ 114,600,000	$ 107,900,000
Finance Lease, Right-of-Use Asset	85,800,000	85,800,000
Finance Lease, Right-of-Use Asset, Accumulated Amortization	$ 43,000,000	$ 43,000,000

Note 2 - Significant Accounti_4

Note 2 - Significant Accounting Policies - Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accumulated depreciation and amortization	$ (606,503)	$ (576,345)
Total	1,279,931	1,184,053
Land [Member]
Property and equipment, gross	137,416	134,873
Building and Building Improvements [Member]
Property and equipment, gross	$ 474,106	434,049
Building and Building Improvements [Member] | Minimum [Member]
Property and equipment, estimated life (Year)	10 years
Building and Building Improvements [Member] | Maximum [Member]
Property and equipment, estimated life (Year)	39 years
Leasehold Improvements [Member]
Property and equipment, gross	$ 34,350	27,165
Leasehold Improvements [Member] | Minimum [Member]
Property and equipment, estimated life (Year)	2 years
Leasehold Improvements [Member] | Maximum [Member]
Property and equipment, estimated life (Year)	39 years
Machinery and Equipment [Member]
Property and equipment, gross	$ 82,594	73,578
Machinery and Equipment [Member] | Minimum [Member]
Property and equipment, estimated life (Year)	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property and equipment, estimated life (Year)	20 years
Furniture and Fixtures [Member]
Property and equipment, gross	$ 73,846	67,330
Furniture and Fixtures [Member] | Minimum [Member]
Property and equipment, estimated life (Year)	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property and equipment, estimated life (Year)	15 years
Transportation Equipment [Member]
Property and equipment, gross	$ 99,127	92,385
Transportation Equipment [Member] | Minimum [Member]
Property and equipment, estimated life (Year)	3 years
Transportation Equipment [Member] | Maximum [Member]
Property and equipment, estimated life (Year)	15 years
Vehicles [Member]
Property and equipment, gross	$ 968,121	914,708
Vehicles [Member] | Minimum [Member]
Property and equipment, estimated life (Year)	1 year
Vehicles [Member] | Maximum [Member]
Property and equipment, estimated life (Year)	8 years
Construction in Progress [Member]
Property and equipment, gross	$ 16,874	$ 16,310

Note 2 - Significant Accounti_5

Note 2 - Significant Accounting Policies - Goodwill (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Goodwill, balance	$ 291,391
Acquisitions	751
Goodwill, balance	$ 292,142

Note 2 - Significant Accounti_6

Note 2 - Significant Accounting Policies - Fair Value Assumption (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Expected stock volatility	31.29%	31.68%	33.54%
Weighted-average stock volatility	31.29%	31.68%	33.54%
Expected dividend yield	1.13%	0.00%	0.00%
Risk-free interest rate	2.45%	2.69%	2.17%
Expected life (Year)	6 years	6 years	6 years
Weighted-average fair value of stock options granted (in dollars per share)	$ 12.56	$ 15.46	$ 12.33

Note 3 - Supplier Concentrati_2

Note 3 - Supplier Concentration (Details Textual)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Product Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	61.60%	62.50%	65.20%

Note 4 - Accounts Receivable -

Note 4 - Accounts Receivable - Accounts Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Warranty claims	$ 16,819	$ 10,427
Other accounts receivable	16,942	20,910
Less allowance for bad debt and warranty claims	(1,424)	(1,416)
Total	183,704	190,650
Trade Accounts Receivable From Sale of Vehicles [Member]
Trade receivables	82,991	100,013
Trade Receivable Other Than Vehicles [Member]
Trade receivables	$ 68,376	$ 60,716

Note 5 - Inventories - Inventor

Note 5 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
New commercial vehicles	$ 967,785	$ 976,464
Used commercial vehicles	84,610	96,126
Parts and accessories	273,185	259,396
Other	17,763	19,573
Less allowance	(17,263)	(11,636)
Total	$ 1,326,080	$ 1,339,923

Note 6 - Valuation Accounts - V

Note 6 - Valuation Accounts - Valuation and Allowance Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance	$ 987	$ 616	$ 549
Net Charged to Costs and Expenses	2,065	2,183	625
Net Write-Offs	(2,038)	(1,812)	(558)
Balance End of Year	1,014	987	616
Allowance for Warranty Receivables From Manufacturers [Member]
Balance	429	210	114
Net Charged to Costs and Expenses	1,661	2,031	713
Net Write-Offs	(1,680)	(1,812)	(617)
Balance End of Year	410	429	210
Parts Inventory [Member]
Balance	7,050	6,230	4,885
Net Charged to Costs and Expenses	4,460	2,744	1,414
Net Write-Offs	(3,849)	(1,924)	(69)
Balance End of Year	7,661	7,050	6,230
Commercial Vehicle Inventory [Member]
Balance	4,587	5,953	5,102
Net Charged to Costs and Expenses	12,489	3,550	5,997
Net Write-Offs	(7,474)	(4,916)	(5,146)
Balance End of Year	$ 9,602	$ 4,587	$ 5,953

Note 7 - Floor Plan Notes Pay_3

Note 7 - Floor Plan Notes Payable and Lines of Credit (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Line of Credit Facility, Maximum Borrowing Capacity	$ 17,500
Floor Plan Notes Payable	996,336	$ 1,023,019
Long-term Line of Credit, Total	0
Line of Credit Amount Pledged to Secure Letters of Credit	12,300
Line of Credit Facility, Remaining Borrowing Capacity	5,200
Floor Plan Credit Agreement [Member]
Floor Plan Notes Payable	$ 115,000
Debt Instrument, Variable Rate, Minimum Reference Rate	6.25%
Debt, Weighted Average Interest Rate	2.60%	1.90%
BMO Harris Bank N.A. [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000,000
Debt Instrument, Working Capital Fee Percentage	0.16%
Floor Plan Notes Payable	$ 846,800
BMO Harris Bank N.A. [Member] | Floor Plan Credit Agreement [Member]
Debt Instrument, Interest Rate, Effective Percentage	2.95%
BMO Harris Bank N.A. [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Ford Motor Financing Agreement [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | BMO Harris Bank N.A. [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 100,000
Long-term Line of Credit, Total	0
Letter of Credit [Member] | BMO Harris Bank N.A. [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000

Note 7 - Floor Plan Notes Pay_4

Note 7 - Floor Plan Notes Payable and Lines of Credit - Assets Pledged as Collateral (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Inventories, new and used vehicles at cost based on specific identification, net of allowance	$ 1,042,794	$ 1,068,003
Vehicle sale related accounts receivable	74,907	100,013
Total	1,117,701	1,168,016
Floor Plan Notes Payable	$ 996,336	$ 1,023,019

Note 8 - Long-term Debt (Detail

Note 8 - Long-term Debt (Details Textual)	12 Months Ended
	Dec. 31, 2019USD ($)
Minimum [Member] | Variable Interest Rate Notes [Member]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	3.30%
Debt Instrument, Periodic Payment, Total	$ 5,330
Minimum [Member] | Fixed Interest Rate Notes [Member]
Debt Instrument, Periodic Payment, Total	$ 255
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	3.00%
Maximum [Member] | Variable Interest Rate Notes [Member]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	3.70%
Debt Instrument, Periodic Payment, Total	$ 125,833
Maximum [Member] | Fixed Interest Rate Notes [Member]
Debt Instrument, Periodic Payment, Total	$ 72,315
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	7.60%

Note 8 - Long-term Debt - Long-

Note 8 - Long-term Debt - Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Variable interest rate term notes	$ 58,416	$ 80,355
Fixed interest rate term notes	569,262	520,818
Total	627,678	601,173
Less: current maturities	(189,265)	(161,955)
Total long-term debt, net of current maturities	$ 438,413	$ 439,218

Note 8 - Long-term Debt - Debt

Note 8 - Long-term Debt - Debt Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
2020	$ 189,265
2021	127,557
2022	115,337
2023	96,053
2024	66,424
Thereafter	33,042
Total	$ 627,678	$ 601,173

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Sublease Income	$ 24
Lessee, Leases, Residual Value Guarantee, Amount	$ 49.2
Lessee, Operating Lease, Option To Terminate Term	1 year
Sales-type Lease, Lease Receivable	$ 5.6
Minimum [Member]
Lessee, Leases, Term of Contract	1 month
Lessee, Operating Lease, Term of Contract	1 year
Lessor, Leases, Term of Contract	1 year
Maximum [Member]
Lessee, Leases, Term of Contract	10 years
Lessee, Operating Lease, Term of Contract	88 years
Lessor, Leases, Term of Contract	10 years

Note 10 - Leases - Lease Cost (

Note 10 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash paid for amounts included in the measurement of lease liabilities	$ 17,005
Cash paid for amounts included in the measurement of lease liabilities	8,331	$ 12,429	$ 12,449
Operating lease right-of-use assets obtained in exchange for lease obligations	$ 57,197
Weighted-average remaining lease term (in months) (Month)	70 months
Weighted-average discount rate	4.60%
Selling, General and Administrative Expenses [Member]
Operating lease cost	$ 13,633
Short-term lease cost	594
Depreciation and Amortization [Member]
Finance lease cost – amortization of right-of-use assets	14,312
Interest Expense [Member]
Finance lease cost – interest on lease liabilities	$ 3,372

Note 10 - Leases - Maturities o

Note 10 - Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Dec. 31, 2019USD ($)
2020, finance leases	$ 26,670
2020, operating leases	11,471
2021, finance leases	20,865
2021, operating leases	10,960
2022, finance leases	17,064
2022, operating leases	9,855
2023, finance leases	12,341
2023, operating leases	8,363
2024, finance leases	13,663
2024, operating leases	8,218
2024 and beyond, finance leases	13,678
2024 and beyond, operating leases	25,643
Total lease payments, finance leases	104,281
Total lease payments, operating leases	74,510
Less: Imputed interest, finance leases	(11,911)
Less: Imputed interest, operating leases	(16,841)
Present value of lease liabilities, finance leases	92,370
Present value of lease liabilities, operating leases	$ 57,669

Note 10 - Leases - Future Minim

Note 10 - Leases - Future Minimum Rental Receivable (Details) $ in Thousands	Dec. 31, 2019USD ($)
2020	$ 129,595
2021	102,574
2022	78,244
2023	56,089
2024	34,524
Thereafter	19,555
Total	$ 420,581

Note 10 - Leases - Rental Incom

Note 10 - Leases - Rental Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Minimum rental payments	$ 215,288	$ 206,528
Nonlease payments	32,261	31,710
Total	$ 247,549	$ 238,238

Note 10 - Leases - Future Min_2

Note 10 - Leases - Future Minimum Lease Payments Under Capital and Non-cancelable Vehicle Leases (Details) - Vehicle Leases as Lessee 1 [Member] $ in Thousands	Dec. 31, 2018USD ($)
2019, Capital Leases	$ 22,033
2019, Operating Leases	12,295
2020, Capital Leases	19,113
2020, Operating Leases	10,466
2021, Capital Leases	14,894
2021, Operating Leases	8,190
2022, Capital Leases	11,062
2022, Operating Leases	7,078
2023, Capital Leases	5,095
2023, Operating Leases	5,196
Thereafter, Capital Leases	2,963
Thereafter, Operating Leases	22,463
Total lease payments	75,160
Total lease payments	65,688
Less: Imputed interest	(6,046)
Present value of lease liabilities	$ 69,114

Note 11 - Share Based Compens_3

Note 11 - Share Based Compensation and Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended			24 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	May 16, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	482,663
Share-based Payment Arrangement, Expense	$ 19,000,000	$ 18,100,000	$ 15,600,000
Proceeds from Stock Options Exercised	11,100,000	5,700,000	24,800,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	8,700,000	2,700,000	25,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 5,000,000	$ 5,700,000	$ 6,300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 12.56	$ 15.46	$ 12.33
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 8,400,000			$ 8,400,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 2 months 12 days
Deferred Compensation Plan [Member]
Deferred Compensation Arrangement with Individual, Vested Percentage	100.00%
Deferred Compensation Liability, Current, Total	$ 15,600,000	$ 11,100,000		15,600,000
Cash Surrender Value of Life Insurance	$ 10,600,000	8,900,000		10,600,000
Rush 401 Plan [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	10.00%
Defined Contribution Plan, Cost	$ 9,400,000	$ 8,900,000	$ 7,000,000
Rush 401 Plan [Member] | Highly Compensated Employees [Member]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	15.00%
Rush 401 Plan [Member] | Employees with Less than Five Years of Service [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	20.00%
Rush 401 Plan [Member] | Employees with More Than Five Years of Service [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	40.00%
Rush 401 Plan [Member] | Minimum [Member]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	1.00%
Rush 401 Plan [Member] | Maximum [Member]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	50.00%
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 9,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 40.36	$ 40.46	$ 31.37
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 8,300,000			$ 8,300,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 3 months 18 days
Common Class A [Member]
Share Price	$ 46.50			$ 46.50
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	85.00%
Maximum Fair Value for Employee Stock Purchase Per Year	$ 25,000			$ 25,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	213,600			213,600
Common Stock, Capital Shares Reserved for Future Issuance	1,400,000			1,400,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans	117,283	84,192
Number of Employees Eligible to Participate in Stock Purchase Plan	7,244
Number of Employees Participating in Stock Purchase Plan	1,637
The 2006 Non-Employee Director Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000			500,000
Issuance of Cash for Non-employee Director Compensation, Percent	40.00%
Issuance of Stock and Cash for Non-employee Director Compensation	$ 125,000
The 2006 Non-Employee Director Stock Option Plan [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	126,000			126,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000			500,000
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture, Total	14,375	11,412
The 2006 Non-Employee Director Stock Option Plan [Member] | Common Class A [Member] | Shares Issued to Three Non-employee Directors [Member]
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued	3,171
The 2006 Non-Employee Director Stock Option Plan [Member] | Common Class A [Member] | Shares Issued to Two Nonemployee Directors [Member]
Issuance of Stock and Cash for Non-employee Director Compensation		$ 125,000
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued	1,903	2,926
Payment to Nonemployee Directors	$ 50,000
The 2006 Non-Employee Director Stock Option Plan [Member] | Common Class A [Member] | Shares Issued to One Nonemployee Director [Member]
Issuance of Stock and Cash for Non-employee Director Compensation	$ 62,500
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued	1,056	2,048
Payment to Nonemployee Directors	$ 18,750	$ 37,500
The 2006 Non-Employee Director Stock Option Plan [Member] | Common Class A [Member] | Shares Issued to Two Nonemployee Directors 2 [Member]
Issuance of Stock and Cash for Non-employee Director Compensation		$ 125,000
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued		1,756
Payment to Nonemployee Directors		$ 50,000
Amended and Restated 2007 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
Amended and Restated 2007 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				3 years
Amended and Restated 2007 Incentive Plan [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,316,000			1,316,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	7,800,000			7,800,000	7,800,000
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee				100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	482,663	459,663
Amended and Restated 2007 Incentive Plan [Member] | Common Class B [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	444,000			444,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					2,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee				100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	317,590
Amended and Restated 2007 Incentive Plan [Member] | Common Class B [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,200,000			2,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		306,590
Every 6 Months [Member] | Employee Stock Purchase Plan [Member]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 10,625

Note 11 - Share Based Compens_4

Note 11 - Share Based Compensation and Employee Benefit Plans - Stock Option (Details)	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Balance (in shares) | shares	2,984,280
Balance, weighted average exercise price (in dollars per share) | $ / shares	$ 27.63
Granted (in shares) | shares	482,663
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 41.15
Exercised (in shares) | shares	(375,950)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 20.19
Forfeited (in shares) | shares	(23,333)
Forfeited, weighted average exercise price (in dollars per share) | $ / shares	$ 33.84
Balance (in shares) | shares	3,067,660
Balance, weighted average exercise price (in dollars per share) | $ / shares	$ 30.62
Balance, weighted average remaining contractual life (Year)	5 years 11 months 15 days
Aggregate intrinsic value | $	$ 48,712,030
Expected to vest (in shares) | shares	1,778,219
Expected to vest, weighted average exercise price (in dollars per share) | $ / shares	$ 34.70
Expected to vest, weighted average remaining contractual life (Year)	7 years 7 months 20 days
Expected to vest, aggregate intrinsic value | $	$ 20,984,383
Vested and exercisable (in shares) | shares	1,259,505
Vested and exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 24.65
Vested and exercisable, weighted average remaining contractual life (Year)	3 years 6 months 18 days
Vested and exercisable, aggregate intrinsic value | $	$ 27,521,030

Note 11 - Share Based Compens_5

Note 11 - Share Based Compensation and Employee Benefit Plans - Non-vested Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Non-vested balance (in shares)	1,796,356
Non-vested, weighted average grant date fair value (in dollars per share)	$ 11.74
Granted (in shares)	482,663
Weighted-average fair value of stock options granted (in dollars per share)	$ 12.56	$ 15.46	$ 12.33
Vested (in shares)	(447,531)
Vested, weighted average grant date fair value (in dollars per share)	$ 11.12
Forfeited (in shares)	(23,333)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 11.92
Non-vested balance (in shares)	1,808,155	1,796,356
Non-vested, weighted average grant date fair value (in dollars per share)	$ 12.11	$ 11.74

Note 11 - Share Based Compens_6

Note 11 - Share Based Compensation and Employee Benefit Plans - Non-vested Restricted Stock Awards and RSU's (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Outstanding non-vested shares (in shares)	573,134
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 34.07
Granted (in shares)	330,909
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 40.36
Vested (in shares)	(293,615)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30.32
Outstanding non-vested shares (in shares)	610,428
Outstanding non-vested, weighted average remaining contractual life (Year)	8 years 7 months 6 days
Outstanding non-vested, aggregate intrinsic value | $	$ 27,896,560
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 39.06
Expected to vest (in shares)	609,419
Expected to vest, weighted average remaining contractual life (Year)	8 years 7 months 6 days
Expected to vest, aggregate intrinsic value | $	$ 27,850,441

Note 12 - Earnings Per Share (D

Note 12 - Earnings Per Share (Details Textual)	12 Months Ended
	Dec. 31, 2018
Common Class A [Member]
Common Stock, Voting Rights	1/20th
Common Class B [Member]
Common Stock, Voting Rights	1

Note 12 - Earnings Per Share -

Note 12 - Earnings Per Share - Earnings Per Share Calculation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net income available to common shareholders	$ 141,583	$ 139,062	$ 172,129
Denominator for basic earnings per share – weighted average shares outstanding (in shares)	36,659	39,223	39,627
Employee and director stock options and restricted share awards (in shares)	912	1,070	1,353
Denominator for diluted earnings per share - adjusted weighted average shares outstanding and assumed conversions (in shares)	37,571	40,293	40,980
Basic earnings per common share (in dollars per share)	$ 3.86	$ 3.55	$ 4.34
Diluted earnings per common share and common share equivalents (in dollars per share)	$ 3.77	$ 3.45	$ 4.20

Note 12 - Earnings Per Share _2

Note 12 - Earnings Per Share - Anti-dilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Anti-dilutive options – weighted average (in shares)	1,108	513	449

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($)	Dec. 22, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%		21.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability			$ 100,000	$ (82,900,000)
Deferred Tax Assets, Valuation Allowance, Total		$ 121,000	50,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		3,000,000	2,400,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense		5,220	(27,450)	21,050
Unrecognized Tax Benefits, Income Tax Penalties Accrued		0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued		144,000	$ 139,000	$ 166,000
Undistributed Earnings of Foreign Subsidiaries		1,300,000
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount		$ 0
Effective Income Tax Rate Reconciliation, Dividend Received Deduction, Percent		100.00%
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total		$ 48,300,000
Deferred Tax Assets, Operating Loss Carryforwards, Total		$ 2,300,000
Open Tax Year		2015 2016 2017 2018 2019
State and Local Jurisdiction [Member] | Deferred Tax Assets Related to Operating Loss Carryforwards [Member]
Deferred Tax Assets, Valuation Allowance, Total		$ 121,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 71,000
Domestic Tax Authority [Member]
Open Tax Year		2016 2017 2018 2019

Note 13 - Income Taxes - Income

Note 13 - Income Taxes - Income Tax Expense (Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current provision -
Federal	$ 20,303	$ 31,819	$ 22,443
State	4,648	6,291	4,030
Total current	24,951	38,110	26,473
Deferred provision -
Federal	20,925	6,082	(64,821)
State	2,064	(85)	2,618
Total deferred	22,989	5,997	(62,203)
Provision (benefit) for income taxes	$ 47,940	$ 44,107	$ (35,730)

Note 13 - Income Taxes - Reconc

Note 13 - Income Taxes - Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income taxes at the federal statutory rate	$ 39,530	$ 38,469	$ 47,749
State income taxes, net of federal benefit	5,303	4,913	3,246
Tax effect of permanent differences	1,562	596	(4,097)
Revaluation of deferred taxes	0	0	(82,862)
Other, net	1,545	129	234
Provision (benefit) for income taxes	$ 47,940	$ 44,107	$ (35,730)

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of Income Taxes Related to Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Change in fair value of available-for-sale securities	$ 0	$ 0	$ 183
Total	0	0	183
Paid in capital – stock based compensation	$ 0	$ 0	$ 0

Note 13 - Income Taxes - Deferr

Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred income tax (assets) liabilities:
Inventory	$ (5,086)	$ (4,076)
Accounts receivable	(140)	(231)
Finance lease obligations	(21,618)	(16,202)
Finance and operating leases	(12,726)	0
Stock options	(8,749)	(9,026)
Accrued liabilities	(2,989)	(2,481)
State net operating loss carry forward	(2,381)	(2,463)
State tax credit	(196)	(312)
Other	(3,817)	(3,276)
Difference between book and tax basis- Operating lease assets	12,628	0
Difference between book and tax basis- Depreciation and amortization	209,250	179,325
Total	164,176	141,258
Deferred Tax Assets, Valuation Allowance, Total	121	50
Net deferred income tax liability	$ 164,297	$ 141,308

Note 13 - Income Taxes - Unreco

Note 13 - Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Unrecognized tax benefits at beginning of period	$ 2,389	$ 2,555	$ 2,401
Gross increases – tax positions in current year	1,188	504	619
Reductions due to lapse of statute of limitations	(570)	(670)	(465)
Unrecognized tax benefits at end of period	$ 3,007	$ 2,389	$ 2,555

Note 15 - Acquisitions, Dispo_2

Note 15 - Acquisitions, Dispositions and Equity Method Investment (Details Textual) - USD ($) $ in Thousands	Oct. 31, 2019	May 06, 2019	Feb. 11, 2019	Dec. 14, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 25, 2019
Payments to Acquire Businesses, Gross					$ 10,168	$ 0	$ 2,180
Rush Truck Centres of Canada Limited [Member]
Equity Method Investment, Ownership Percentage					50.00%			50.00%
Rush Truck Centres of Canada Limited [Member] | Other Noncurrent Assets [Member]
Equity Method Investments					$ 25,700
Stover Sales, Inc [Member]
Payments to Acquire Businesses, Gross		$ 2,300
Acquisition of Country Ford Trucks [Member]
Payments to Acquire Businesses, Gross			$ 7,900
Transwest San Diego, LLC [Member]
Payments to Acquire Businesses, Gross				$ 2,200
Central California Truck and Trailer Sales, LLC [Member]
Proceeds from Divestiture of Businesses	$ 12,700

Note 16 - Unaudited Quarterly_3

Note 16 - Unaudited Quarterly Financial Data - Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Total revenue	$ 1,317,704	$ 1,599,265	$ 1,544,561	$ 1,348,317	$ 1,540,442	$ 1,376,136	$ 1,348,831	$ 1,240,781	$ 5,809,847	$ 5,506,190	$ 4,713,882
Gross profit	234,438	264,768	269,506	256,916	258,840	249,057	243,377	226,995	1,025,628	978,269	829,936
Operating income	39,423	58,323	61,792	56,867	68,387	58,649	43,426	32,389	216,405	202,851	148,709
Income before income taxes	33,345	52,210	54,410	49,558	61,973	54,181	38,932	28,083	189,523	183,169	136,399
Net income	$ 23,754	$ 39,104	$ 41,621	$ 37,104	$ 46,969	$ 41,665	$ 29,389	$ 21,039	$ 141,583	$ 139,062	$ 172,129
Basic (in dollars per share)	$ 0.65	$ 1.07	$ 1.13	$ 1.01	$ 1.22	$ 1.06	$ 0.75	$ 0.53	$ 3.86	$ 3.55	$ 4.34
Diluted (in dollars per share)	$ 0.64	$ 1.05	$ 1.10	$ 0.98	$ 1.20	$ 1.03	$ 0.72	$ 0.51	$ 3.77	$ 3.45	$ 4.20

Note 17 - Segments (Details Tex

Note 17 - Segments (Details Textual)	12 Months Ended
	Dec. 31, 2019
Truck Segment [Member]
Number of Reportable Segments	1
Other Segments [Member]
Number of Operating Segments	3

Note 17 - Segments - Segment Re

Note 17 - Segments - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from external customers	$ 1,317,704	$ 1,599,265	$ 1,544,561	$ 1,348,317	$ 1,540,442	$ 1,376,136	$ 1,348,831	$ 1,240,781	$ 5,809,847	$ 5,506,190	$ 4,713,882
Interest income									1,680	1,376	891
Interest expense									30,487	21,058	13,201
Depreciation and amortization									55,372	70,489	50,069
Segment operating income (loss)	39,423	58,323	61,792	56,867	68,387	58,649	43,426	32,389	216,405	202,851	148,709
Segment income from continuing operations before taxes	33,345	$ 52,210	$ 54,410	$ 49,558	61,973	$ 54,181	$ 38,932	$ 28,083	189,523	183,169	136,399
Segment assets	3,407,329				3,201,350				3,407,329	3,201,350	2,890,139
Goodwill	292,142				291,391				292,142	291,391	291,391
Expenditures for segment assets									293,493	238,260	209,917
Truck Segment [Member]
Revenues from external customers									5,794,155	5,488,787	4,698,035
Interest income									1,680	1,376	891
Interest expense									30,201	20,850	13,024
Depreciation and amortization									55,036	70,170	49,634
Segment operating income (loss)									216,691	202,725	149,338
Segment income from continuing operations before taxes									188,122	183,251	137,205
Segment assets	3,369,517				3,166,174				3,369,517	3,166,174	2,855,001
Goodwill	289,582				288,831				289,582	288,831	288,831
Expenditures for segment assets									292,980	238,229	209,852
Other Segments [Member]
Revenues from external customers									15,692	17,403	15,847
Interest income									0	0	0
Interest expense									286	208	177
Depreciation and amortization									336	319	435
Segment operating income (loss)									(286)	126	(629)
Segment income from continuing operations before taxes									1,401	(82)	(806)
Segment assets	37,812				35,176				37,812	35,176	35,138
Goodwill	$ 2,560				$ 2,560				2,560	2,560	2,560
Expenditures for segment assets									$ 513	$ 31	$ 65

Note 18 - Related Party Trans_2

Note 18 - Related Party Transactions (Details Textual) - CCTTS [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Due from Related Parties, Total	$ 0	$ 12,900
London Interbank Offered Rate (LIBOR) [Member]
Related Party Transaction, Rate	4.00%
Maximum [Member]
Related Party Transaction, Amounts of Transaction	$ 17,000

Note 19 - Revenue - Disaggregat

Note 19 - Revenue - Disaggregated Revenue by Revenue Source (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue	$ 5,562,298	$ 5,267,952
Commercial Vehicle [Member]
Revenue	3,757,584	3,558,637
Parts [Member]
Revenue	993,288	937,241
Commercial Vehicle Repair Service [Member]
Revenue	769,222	732,811
Financial Service [Member]
Revenue	14,618	10,795
Insurance [Member]
Revenue	9,825	9,740
Product and Service, Other [Member]
Revenue	$ 17,761	$ 18,728	$ 14,257