USA Truck (USAK) 10-K 3 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 17, 2017	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	USA TRUCK INC
Entity Central Index Key	883,945
Trading Symbol	usak
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		8,226,963
Entity Public Float			$ 145,507,942
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 122	$ 87
Accounts receivable, net of allowance for doubtful accounts of $608 and $608, respectively	55,127	53,324
Other receivables	6,986	11,253
Inventories	413	748
Assets held for sale	4,661	7,979
Prepaid expenses and other current assets	6,187	4,876
Total current assets	73,496	78,267
Property and equipment:
Land and structures	31,500	32,910
Revenue equipment	269,953	289,045
Service, office and other equipment	25,295	22,156
Property and equipment, at cost	326,748	344,111
Accumulated depreciation and amortization	(106,465)	(137,327)
Property and equipment, net	220,283	206,784
Other assets	1,189	1,405
Total assets	294,968	286,456
Current liabilities:
Accounts payable	18,779	24,473
Current portion of insurance and claims accruals	10,665	10,706
Accrued expenses	7,533	8,836
Current maturities of capital leases	16,742	12,190
Insurance premium financing	3,943
Total current liabilities	57,662	56,205
Deferred gain	652	701
Long-term debt, less current maturities	96,600	70,400
Capital leases, less current maturities	35,133	18,845
Deferred income taxes	37,900	37,943
Insurance and claims accruals, less current portion	8,558	8,585
Total liabilities	236,505	192,679
Commitments and contingencies
Stockholders’ equity:
Preferred Stock, $.01 par value; 1,000,000 shares authorized; none issued
Common Stock, $.01 par value; 30,000,000 shares authorized; issued 12,156,376 shares, and 11,946,253 shares, respectively	122	119
Additional paid-in capital	68,041	67,370
Retained earnings	58,172	65,871
Less treasury stock, at cost (3,849,815 shares, and 2,286,608 shares, respectively)	(67,872)	(39,583)
Total stockholders’ equity	58,463	93,777
Total liabilities and stockholders’ equity	$ 294,968	$ 286,456

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts	$ 608	$ 608
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	12,156,376	11,946,253
Treasury stock (in shares)	3,849,815	2,286,608

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating revenue	$ 429,099	$ 507,934	$ 602,477
Operating expenses:
Salaries, wages and employee benefits	122,408	140,649	153,410
Fuel and fuel taxes	43,179	58,511	116,092
Depreciation and amortization	29,954	37,480	44,071
Insurance and claims	21,154	21,183	24,910
Equipment rent	7,443	4,424	3,089
Operations and maintenance	34,252	39,644	45,634
Purchased transportation	148,972	161,370	172,117
Operating taxes and licenses	4,695	5,720	5,589
Communications and utilities	3,239	3,599	4,062
Gain on disposal of assets, net	(1,116)	(7,547)	(1,107)
Restructuring, impairment and other costs	5,264	2,742
Impairment on assets held for sale	2,839	0	0
Other	14,332	17,088	16,957
Total operating expenses	436,615	484,863	584,824
Operating (loss) income	(7,516)	23,071	17,653
Other expenses:
Interest expense, net	3,178	2,237	3,008
Defense costs			2,764
Loss on extinguishment of debt		750
Other, net	524	743	245
Total other expenses, net	3,702	3,730	6,017
(Loss) income before income taxes	(11,218)	19,341	11,636
Income tax (benefit) expense	(3,519)	8,272	5,351
Net (loss) income and comprehensive (loss) income	$ (7,699)	$ 11,069	$ 6,285
Net (loss) earnings per share:
Average shares outstanding (basic) (in shares)	8,550	10,337	10,356
Basic (loss) earnings per share (in dollars per share)	$ (0.90)	$ 1.07	$ 0.61
Average shares outstanding (diluted) (in shares)	8,550	10,401	10,485
Diluted (loss) earnings per share (in dollars per share)	$ (0.90)	$ 1.06	$ 0.60

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2013	11,881,000
Balance at Dec. 31, 2013	$ 119	$ 65,527	$ 48,517	$ (21,765)	$ 92,398
Exercise of stock options (in shares)	16,000
Exercise of stock options		158			158
Transfer of stock into (out of) treasury stock		(62)		62
Stock-based compensation		366			366
Restricted stock award grant (in shares)	21,000
Forfeited restricted stock (in shares)	(35,000)
Net share settlement related to restricted stock vesting (in shares)	(10,000)
Net share settlement related to restricted stock vesting		(139)			(139)
Net (loss) income			6,285		6,285
Balance (in shares) at Dec. 31, 2014	11,873,000
Balance at Dec. 31, 2014	$ 119	65,850	54,802	(21,703)	99,068
Exercise of stock options (in shares)	32,000
Exercise of stock options		168			168
Transfer of stock into (out of) treasury stock		(52)		(17,880)	(17,932)
Stock-based compensation		1,093			1,093
Restricted stock award grant (in shares)	141,000
Forfeited restricted stock (in shares)	(84,000)
Net share settlement related to restricted stock vesting (in shares)	(16,000)
Net share settlement related to restricted stock vesting		(410)			(410)
Net (loss) income			11,069		11,069
Balance (in shares) at Dec. 31, 2015	11,946,000
Balance at Dec. 31, 2015	$ 119	67,370	65,871	(39,583)	93,777
Excess tax benefit on exercise of stock options		721			$ 721
Restricted stock award grant	1	(1)
Forfeited restricted stock	$ (1)	1
Exercise of stock options (in shares)	2,000				2,709
Exercise of stock options		3			$ 3
Transfer of stock into (out of) treasury stock		(40)		(28,372)	(28,412)
Stock-based compensation		976			976
Restricted stock award grant (in shares)	319,000
Forfeited restricted stock (in shares)	(102,000)
Net share settlement related to restricted stock vesting (in shares)	(9,000)
Net share settlement related to restricted stock vesting		(104)			(104)
Net (loss) income			(7,699)		(7,699)
Balance (in shares) at Dec. 31, 2016	12,156,000
Balance at Dec. 31, 2016	$ 122	68,041	$ 58,172	(67,872)	58,463
Restricted stock award grant	4	(4)
Forfeited restricted stock	$ (1)	1
Excess tax benefit on exercise of stock options		(135)			(135)
Issuance of treasury stock to fill equity grants		$ (26)		$ 83	$ 57

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net (loss) income	$ (7,699)	$ 11,069	$ 6,285
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	29,954	37,480	44,071
Provision for doubtful accounts	515	127	782
Deferred income tax (benefit) provision	(55)	2,876	5,279
Share-based compensation	976	1,093	366
Loss on extinguishment of debt		750
Change in vacation policy		(1,383)
Gain on disposal of assets, net	(1,116)	(7,547)	(1,107)
Asset impairments	3,909
Other	(47)	232	(38)
Changes in operating assets and liabilities:
Accounts receivable	1,949	11,540	(7,531)
Inventories, prepaid expenses and other current assets	(979)	409	892
Trade accounts payable and accrued expenses	(5,945)	2,539	1,417
Insurance and claims accruals	509	1,689	1,462
Other long-term assets and liabilities	216	(749)
Net cash provided by operating activities	22,187	60,125	51,878
Investing activities
Purchases of property and equipment	(59,751)	(66,186)	(56,536)
Proceeds from sale of property and equipment	25,849	38,774	16,923
Proceeds from operating sale leaseback		7,975
Change in other assets, net			20
Net cash used in investing activities	(33,902)	(19,437)	(39,593)
Financing activities
Borrowings under long-term debt	73,009	140,738	74,168
Principal payments on long-term debt	(42,866)	(141,456)	(67,353)
Principal payments on capitalized lease obligations	(9,969)	(27,121)	(18,073)
Principal payments on note payable		(896)	(1,494)
Net change in bank drafts payable	240	(926)	639
Excess tax benefit from exercise of stock options	(135)	721
Proceeds from capital sale leaseback	19,927	6,308
Purchase of common stock	(28,412)	(17,932)
Issuance of treasury stock	57
Net (payments) or proceeds from stock based awards	(101)	(242)	19
Net cash provided by (used in) financing activities	11,750	(40,806)	(12,094)
Increase (decrease) in cash and cash equivalents	35	(118)	191
Cash and cash equivalents:
Beginning of year	87	205	14
End of year	122	87	205
Supplemental disclosure of cash flow information
Interest	3,382	2,084	3,359
Income taxes	716	9,808	3,003
Supplemental schedule of non-cash investing and financing activities
Liability incurred for notes payable	3,943		1,367
Capitalized lease obligations	29,642	12,614
Accounts Payable [Member]
Supplemental schedule of non-cash investing and financing activities
Purchases of revenue equipment included in accounts payable		$ 1,279	$ 34

Note 1 - Description of Busines

Note 1 - Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1. Description of business USA Truck, Inc., a Delaware corporation and subsidiary (together, the “Company”), through its Trucking and USAT Logistics segments, transports commodities throughout the contiguous United States and into and out of portions of Canada. USA Truck also transports general commodities into and out of Mexico by allowing through-trailer service from its terminal in Laredo, Texas. In addition to truckload and dedicated service offerings through its Trucking segment, the Company also provides freight brokerage and rail intermodal service offerings through its brokerage segment, which was rebranded during the first 2016 Basis of presentation The accompanying consolidated financial statements include USA Truck, Inc., and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in preparing the consolidated financial statements. Certain amounts reported in prior periods have been reclassified to conform to the current year presentation. The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (“GAAP”), and include all adjustments necessary for the fair presentation of the periods presented. Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors which management believes to be reasonable under the circumstances. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Cash equivalents The Company considers all highly liquid investments with a maturity of three Allowance for doubtful accounts The allowance for doubtful accounts is management’s estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Management reviews the financial condition of customers for granting credit and determines the allowance based on analysis of individual customers’ financial condition, historical write-off experience and national economic conditions. The Company evaluates the adequacy of its allowance for doubtful accounts quarterly. Past due balances over 90 The following table provides a summary of the activity in the allowance for doubtful accounts for 2016, 2015 2014 Year Ended December 31, 20 16 2015 2014 Balance at beginning of year $ 608 $ 1,020 $ 610 Provision for doubtful accounts 515 127 782 Uncollectible accounts written off, net of recovery (515 ) (539 ) (372 ) Balance at end of year $ 608 $ 608 $ 1,020 Assets held for sale When we plan to dispose of property by sale, the asset is carried in the financial statements at the lower of the carrying amount or estimated fair value, less cost to sell, and is reclassified to assets held for sale. Additionally, after such reclassification, there is no further depreciation taken on the asset. In order for an asset to be classified as held for sale, management must approve and commit to a formal plan, the sale should be anticipated during the ensuing year, the asset must be actively marketed, the asset must be available for immediate sale, and meet certain other specified criteria. At December 31, 2016 2015, $4.7 $8.0 twelve $2.8 December 31, 2016, no December 31, 2015 2014. Valuation of long-lived assets We review property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no December 31, 2016 2015. Treasury stock The Company uses the cost method to record treasury stock purchases whereby the entire cost of the acquired shares of our common stock is recorded as treasury stock (at cost). When the Company subsequently reissues these shares, proceeds in excess of cost upon the issuance of treasury shares are credited to additional paid in capital, while any deficiency is charged to equity. The Company recorded a charge to equity of $0.1 December 31, 2016 no December 31, 2015. Earnings per share data The Company calculates basic earnings per share based on the weighted average number of its common shares outstanding for the applicable period. The Company calculates diluted earnings per share based on the weighted average number of its common shares outstanding for the period plus all potentially dilutive securities using the treasury stock method, whereby the Company assumes that all such shares are converted into common shares at the beginning of the period, if deemed to be dilutive. If the Company incurs a loss from continuing operations, the effect of potentially dilutive common stock equivalents (stock options and unvested restricted stock awards) are excluded from the calculation of diluted earnings per share because the effect would be anti-dilutive. Performance shares are excluded from contingent shares for purposes of calculating diluted weighted average shares until the performance measure criteria is probable and shares are likely to be issued. Inventories Inventories consist of tires and supplies, and are stated at the lower of cost (first first The cost of original tires mounted on purchased revenue equipment is capitalized as part of the equipment cost and is depreciated over the useful life of the related equipment. The cost of subsequent replacement tires is expensed at the time those tires are placed in service. Property and equipment Property and equipment is capitalized at cost. The cost of such property is depreciated by the straight-line method using the following estimated useful lives: structures – 5 39.5 4 10 3 20 Depreciable l ives and s alvage value of a ssets We review the appropriateness of depreciable lives and salvage values for each category of property and equipment. These studies utilize models, which take into account actual usage, physical wear and tear, and replacement history to calculate remaining life of our asset base. We also make assumptions regarding future conditions in determining potential salvage values. These assumptions impact the amount of depreciation expense recognized in the period and any gain or loss once the asset is disposed. In the fourth 2016, 2013 25 may Income taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax basis of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company has analyzed filing positions in its federal and applicable state tax returns in all open tax years. The Company’s policy is to recognize interest related to unrecognized tax benefits as interest expense and penalties as operating expenses. The Company analyzes its tax positions on the basis of a two (1) (2) 50 The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its consolidated financial position, results of operations and cash flows. Therefore, no reserves for uncertain income tax positions or associated interest or penalties on uncertain tax positions have been recorded. Claims accruals The primary claims arising against the Company consist of cargo loss and damage, liability, personal injury, property damage, workers' compensation, and employee medical expenses. The Company’s insurance program involves self-insurance with high risk retention levels. Due to its significant self-insured retention amounts, the Company has exposure to fluctuations in the frequency and severity of claims and to variations between its estimated and actual ultimate payouts. Estimates require judgments concerning the nature and severity of the claim, as well as other factors. Actual settlement of the self-insured claim liabilities could differ from management’s initial assessment due to uncertainties and fact development. Restricted s tock Restricted stock cannot be sold by the recipient until its restrictions have lapsed. The Company recognizes compensation expense related to these awards over the vesting periods based on the closing prices of the Company’s common stock on the grant dates. If these awards contain performance criteria the grant date fair value is set assuming performance at target, and management periodically reviews actual performance against the criteria and adjusts compensation expense accordingly. These shares are legally considered issued and outstanding under the terms on the restricted stock agreement. Revenue recognition Revenue generated by the Company’s Trucking operating segment is recognized in full upon delivery of freight to the receiver’s location. For freight in transit at the end of a reporting period, the Company recognizes revenue pro rata based on relative transit time completed as a portion of the estimated total transit time. Revenue generated by the Company’s USAT Logistics segment is recognized upon completion of the services provided. Revenue is recorded on a gross basis, without deducting third New accounting pronouncements In May 2014, 2014 09, Revenue from Contracts with Customers 2014 09”), 2014 09 2014 09 five may 2014 09 August 2015, 2015 14, Revenue From Contracts with Customers – Deferral of the Effective Date 2014 09 December 15, 2017, 2017, In February 2016, 2016 02, Leases twelve first 2019, In March 2016, 2016 09, Improvements to Employee Share-Based Payment Accounting first 2017,

Note 2 - Segment Reporting

Note 2 - Segment Reporting	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 2. The Company’s two first 2016, Truck ing USAT Logistics . third In determining its reportable segments, the Company’s management focuses on financial information, such as operating revenue, operating expense categories, operating ratios, and operating income, as well as on key operating statistics, to make operating decisions. Revenue equipment assets are not allocated to USAT Logistics, because USAT Logistics brokers freight services to customers through arrangements with third third A summary of operating revenue by segment is as follows (in thousands): Year Ended December 31, Operating revenue: 201 6 2015 2014 Trucking revenue (1) $ 295,807 $ 356,528 $ 424,082 Trucking intersegment eliminations (1,281 ) (2,048 ) (587 ) Trucking operating revenue 294,526 354,480 423,495 USAT Logistics revenue 140,847 158,295 192,924 USAT Logistics intersegment eliminations (6,274 ) (4,841 ) (13,942 ) USAT Logistics operating revenue 134,573 153,454 178,982 Total operating revenue $ 429,099 $ 507,934 $ 602,477 (1) Includes foreign revenue of $36.9 $42.0 $57.3 December 31, 2016, 2015 2014, A summary of operating (loss) income by segment is as follows (in thousands): Year Ended December 31, Operating (loss) income: 201 6 2015 2014 Trucking $ (14,789 ) $ 11,088 $ (3,122 ) USAT Logistics 7,273 11,983 20,775 Total operating (loss) income $ (7,516 ) $ 23,071 $ 17,653 A summary of depreciation and amortization by segment is as follows (in thousands): Year Ended December 31, Depreciation and amortization: 201 6 2015 2014 Trucking $ 29,467 $ 37,140 $ 43,889 USAT Logistics 487 340 182 Total depreciation and amortization $ 29,954 $ 37,480 $ 44,071

Note 3 - Prepaid and Other Curr

Note 3 - Prepaid and Other Current Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Current Assets [Text Block]	NOTE 3. Prepaid expenses and other current assets consist of the following (in thousands): Year Ended December 31, 20 16 2015 Prepaid licenses, permits and tolls 1,333 1,542 Prepaid insurance 3,375 2,080 Other 1,479 1,254 Total prepaid expenses and other current assets $ 6,187 $ 4,876

Note 4 - Note Receivable

Note 4 - Note Receivable	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4. During 2010, $0.2 $2.1 November 2015, $1.9 November 2015. November 2015, first $0.7 In the fourth 2016, November 2015. (1) As of January 1, 2016, (2) The purchaser-debtor agreed that, in addition to the balloon payment of $1.9 $56,953 25% (3) At any time, the Company retains the right to enforce its rights as creditor, mortgagee, and holder of vendor’s privilege and declare the unpaid portion of the purchase price, interest, costs, and attorneys’ fees immediately due and payable. The Company’s rights include initiating foreclosure proceedings and/or other legal action. During the fourth 2016, 1 st April 26, 2017.

Note 5 - Accrued Expenses

Note 5 - Accrued Expenses	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 5 . ACCRUED EXPENSES Accrued expenses consist of the following (in thousands): Year Ended December 31, 201 6 2015 Salaries, wages and employee benefits $ 2,480 $ 4,359 Federal and state tax accruals 1,579 1,712 Restructuring, impairment and other costs (1) 1,404 773 Accrued third party maintenance -- 525 Other 2,070 1,467 Total accrued expenses $ 7,533 $ 8,836 (1) Refer to Note 15 for additional information regarding the restructuring, impairment and other costs.

Note 6 - Insurance Premium Fina

Note 6 - Insurance Premium Financing	12 Months Ended
	Dec. 31, 2016
Insurance Premiums Financing Note [Member]
Notes to Financial Statements
Short-term Debt [Text Block]	NOTE 6. Insurance premium financing On October 27, 2016, $4.3 $1.3 2.6%, October 2017. December 31, 2016 $3.9 third

Note 7 - Long-term Debt

Note 7 - Long-term Debt	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	NOTE 7. Long-term debt consisted of the following (in thousands): Year Ended December 31, 201 6 2015 Revolving credit agreement $ 96,600 $ 70,400 Credit facility In February 2015, The Credit Facility is structured as a $170.0 $80.0 $20.0 five February 5, 2020. 0.50% May 31, 2016, 0.25% 1.00% 1.50% May 31, 2016 two 30 1.25% 2.00% $170.0 $15.0 $20.0 0.25% first 2015 $0.8 Borrowings under the Credit Facility are subject to a borrowing base limited to the lesser of (A) $170.0 90% 85% 85% 85% $10.0 85% 85% 1.0 1.0. 10% The Credit Facility includes usual and customary events of default for a facility of this nature and provides that, upon the occurrence and continuation of an event of default, payment of all amounts payable under the Credit Facility may may The Company had $1.2 December 31, 2016. December 31, 2016, 2.34%. January 31, 2017, $4.7 $36.7 The Company anticipates falling below $34.0 20% first 2017, may 10% 10%, $17.0 twelve

Note 8 - Leases and Commitments

Note 8 - Leases and Commitments	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Leases of Lessee Disclosure [Text Block]	NOTE 8 . LEASES AND COMMITMENTS Capital leases The Company leases certain equipment under capital leases with terms ranging from 15 60 Capitalized Costs Accumulated Amortization Net Book Value December 31, 201 6 $ 69,748 $ 17,428 $ 52,320 December 31, 2015 45,170 12,896 32,274 The Company has capitalized lease obligations relating to revenue equipment of $51.9 $16.7 October 2020 0% 3.11% December 31, 2016. $6.2 $8.3 $12.7 December 31, 2016, 2015, 2014, The Company completed sale-leaseback transactions under which certain Company-owned tractors were sold to an unrelated party for net proceeds of $19.9 $6.3 December 31, 2016 2015, 48 December 31, 2016 2015, $0.1 $0.4 Operating leases The Company has entered into leases with lessors who did not participate in the Credit Facility. Operating lease payments are set forth in the table below for the periods indicated (in thousands). Year Ended December 31, 201 6 2015 2014 Equipment rent $ 7,443 $ 4,424 $ 3,089 Building and office rent (1) 2,001 2,297 2,225 Total rent expense $ 9,444 $ 6,721 $ 5,314 (1) The expense for building and office rents is recorded in the operations and maintenance line item in the accompanying consolidated statement of operations and comprehensive (loss) income. During 2015, two $8.0 two 58 59 2015, $0.3 As of December 31, 2016, one one 2017 2018 2019 2020 2021 Thereafter Future minimum payments $ 18,365 $ 10,378 $ 12,075 $ 15,902 $ -- $ -- Future rentals under operating leases 8,081 7,788 4,837 2,960 111 226 Other commitments As of December 31, 2016, $5.5 The Company typically has the option to cancel revenue equipment orders within a 60 90 December 31, 2016.

Note 9 - Federal and State Inco

Note 9 - Federal and State Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 9 . FEDERAL AND STATE INCOME TAXES Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands): Year Ended December 31, Deferred tax assets: 2016 2015 Accrued expenses not deductible until paid $ 7,231 $ 7,438 Federal credits 2,023 -- Impairment loss on assets held for sale 1,090 -- Net operating loss carry forwards 731 157 Equity incentive plan 265 316 Allowance for doubtful accounts 182 232 Revenue recognition 113 235 Other 292 335 Total deferred tax assets $ 11,927 $ 8,713 Deferred tax liabilitie Tax over book depreciation (47,217 ) (44,805 ) Prepaid expenses deductible when paid (2,375 ) (1,872 ) Capital leases (235 ) 21 Total deferred tax liabilities (49,827 ) (46,656 ) Net deferred tax liabilities $ (37,900 ) $ (37,943 ) The Company has federal and certain state net operating loss carryovers that expire in varying years through 2036. its tax attributes in future years before they expire. Significant components of the provision (benefit) for income taxes are as follows (in thousands): Year Ended December 31, Current: 201 6 2015 2014 Federal $ (3,420 ) $ 4,526 $ (129 ) State (44 ) 870 201 Total current (3,464 ) 5,396 72 Deferred: Federal 439 2,985 5,383 State (494 ) (109 ) (104 ) Total deferred (55 ) 2,876 5,279 Total income tax (benefit) expense $ (3,519 ) $ 8,272 $ 5,351 A reconciliation between the effective income tax rate and the statutory federal income tax rate of 35% Year Ended December 31, 20 16 2015 2014 Income tax (benefit) expense at statutory federal rate $ (3,926 ) $ 6,790 $ 4,073 Federal income tax effects of: State income tax expense (benefit) 188 (289 ) (34 ) Per diem and other nondeductible meals and entertainment 614 702 872 Other 143 306 343 Federal income tax (benefit) expense (2,981 ) 7,509 5,254 State income tax (benefit) expense (538 ) 763 97 Total income tax (benefit) expense $ (3,519 ) $ 8,272 $ 5,351 Effective tax rate 31.4 % 42.8 % 46.0 % The effective rates varied from the statutory federal tax rate primarily due to state income taxes and certain non-deductible expenses including a per diem pay structure for drivers. Due to the partially nondeductible effect of per diem pay, the Company’s tax rate will change based on fluctuations in earnings (losses) and in the number of drivers who elect to receive this pay structure. Generally, as pretax income or loss increases, the impact of the driver per diem program on our effective tax rate decreases, because aggregate per diem pay becomes smaller in relation to pretax income or loss, while in periods where earnings are at or near breakeven the impact of the per diem program on our effective tax rate is significant.

Note 10 - Equity Compensation a

Note 10 - Equity Compensation and Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 10. The Company adopted the 2014 May 2014. 2004 500,000 December 31, 2016, 146,754 The components of compensation expense recognized, net of forfeiture recoveries, related to equity-based compensation is reflected in the table below for the years indicated (in thousands): Year Ended December 31, 201 6 2015 2014 Stock options $ -- $ 147 $ 31 Restricted stock awards 976 946 335 Equity compensation expense $ 976 $ 1,093 $ 366 Compensation expense related to all equity-based compensation awards granted under the Incentive Plan is included in salaries, wages and employee benefits in the accompanying consolidated statements of operations and comprehensive (loss) income. Stock options Stock options are the contingent right of award holders to purchase shares of the Company’s common stock at a stated price for a limited time. The fair value of each option award is estimated on the date of grant using the Black-Scholes-Merton option-pricing formula, and is recognized over the vesting period of the award. The vesting period of option awards is generally 3 4 may three ten 2016, 2015 2014, 2015 The following assumptions were used to value the stock options granted or deemed to have been granted during the years indicated: Year Ended December 31, 2016 2015 2014 Dividend yield -- 0 % -- Expected volatility -- 62.9 % -- Risk-free interest rate -- 0.1 % -- Expected life (in years) -- 0.5 -- The expected volatility is a measure of the expected fluctuation in the Company’s share price based on the historical volatility of the Company’s stock. Expected life represents the length of time an option contract is anticipated to be outstanding before being exercised. The risk-free interest rate is based on an implied yield on United States zero The following table summarizes the stock option activity under the Incentive Plan: Number of Shares Weighted- Average Exercise Price Per Share Weighted- Average Remaining Contractual Life (in years) Aggregate Intrinsic Value (in thousands) (1) Options outstanding at December 31, 2015 15,610 $ 5.40 -- $ -- Granted (2) -- -- -- -- Exercised (2,709 ) 7.51 -- 25 Cancelled/forfeited (10,729 ) 4.83 -- -- Expired (2,172 ) 5.61 -- -- Outstanding at December 31, 2016 -- $ -- -- $ -- Exercisable at December 31, 2016 -- $ -- -- $ -- (1) The intrinsic value of a stock option is the amount by which the market value of the underlying stock exceeds the exercise price of the option. The per share market value of the Company’s common stock, as determined by the closing price on December 30, 2016, $8.71. (2) The weighted-average grant date fair value of options granted during 2016, 2015 2014 $0, $15.17 $0, Restricted s tock a wards Restricted stock awards are shares of the Company’s common stock that are granted subject to defined restrictions. The estimated fair value of restricted stock awards is based upon the closing price of the Company’s common stock on the date of grant. The vesting period of restricted stock awards is generally ratably over four Information related to the restricted stock awarded for the year ended December 31, 2016, Number of Shares Weighted-Average Grant Date Fair Value (1) Nonvested shares – December 31, 2015 115,317 $ 21.55 Granted 372,454 14.64 Forfeited (150,048 ) 16.25 Vested (52,527 ) 18.18 Nonvested shares – December 31, 2016 285,196 $ 15.93 (1) The shares were valued at the closing price of the Company’s common stock on the dates of the awards. The fair value of stock options and restricted stock that vested during the year is as follows for the periods indicated (in thousands): Year Ended December 31, 201 6 2015 2014 Stock options $ -- $ 193 $ 49 Restricted stock 746 1,767 931 As of December 31, 2016, $2.6 2.3 Employee benefit plans The Company sponsors the USA Truck, Inc. Employees’ Investment Plan, a tax deferred savings plan under section 401(k) 50% first 4% three July 1, 2016, April 2009. $0.8 2016.

Note 11 - (Loss) Earnings Per S

Note 11 - (Loss) Earnings Per Share	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 1 1. The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share amounts): Year Ended December 31, Numerator: 201 6 2015 2014 Net (loss) income $ (7,699 ) $ 11,069 $ 6,285 Denominator: Denominator for basic earnings (loss) per share – weighted-average shares 8,550 10,337 10,356 Effect of dilutive securities: Employee stock options and restricted stock -- 64 129 Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions $ 8,550 $ 10,401 $ 10,485 Basic earnings (loss) per share $ (0.90 ) $ 1.07 $ 0.61 Diluted earnings (loss) per share $ (0.90 ) $ 1.06 $ 0.60 Weighted-average anti-dilutive employee stock options and restricted stock 11 62 3

Note 12 - Repurchase of Equity

Note 12 - Repurchase of Equity Securities	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Treasury Stock [Text Block]	NOTE 1 2. In July 2015, one 2015, 10b5 1 953,738 $18.80 $17.9 January 8, 2016, one In February 2016, two February 2019 2016, 10b5 1 1,583,249 $18.05 $28.4 August 9, 2016, 10b5 1 463,013 December 31, 2016. Purchases under these share repurchase authorizations may may may

Note 13 - Litigation

Note 13 - Litigation	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	NOTE 1 3 . LITIGATION USA Truck is party to routine litigation incidental to its business, primarily involving claims for personal injury and property damage incurred in the transportation of freight. The Company maintains insurance to cover liabilities in excess of certain self-insured retention levels. Though it is the opinion of management that these claims are immaterial to the Company’s long-term financial position, adverse results of one

Note 14 - Quarterly Results of

Note 14 - Quarterly Results of Operations (Unaudited)	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE 14. The tables below present quarterly financial information for 2016 2015 201 6 March 31, June 30, September 30, December 31, Operating revenue $ 110,618 $ 109,888 $ 105,458 $ 103,135 Operating expenses 112,981 110,445 105,416 107,773 Operating (loss) income (2,363 ) (557 ) 42 (4,638 ) Other, net 768 864 1,000 1,070 Loss before income taxes (3,131 ) (1,421 ) (958 ) (5,708 ) Income tax benefit (1,324 ) (75 ) (224 ) (1,896 ) Net loss $ (1,807 ) $ (1,346 ) $ (734 ) $ (3,812 ) Average shares outstanding (basic) 9,381 8,734 8,069 7,975 Basic loss per share $ (0.19 ) $ (0.15 ) $ (0.09 ) $ (0.48 ) Average shares outstanding (diluted) 9,381 8,734 8,069 7,975 Diluted loss per share $ (0.19 ) $ (0.15 ) $ (0.09 ) $ (0.48 ) 2015 March 31, June 30, September 30, December 31, Operating revenue $ 132,887 $ 133,573 $ 123,490 $ 117,984 Operating expenses 128,361 127,759 118,031 110,712 Operating income 4,526 5,814 5,459 7,272 Other, net 1,582 919 571 658 Income before income taxes 2,944 4,895 4,888 6,614 Income tax expense 1,309 2,125 2,161 2,677 Net income $ 1,635 $ 2,770 $ 2,727 $ 3,937 Average shares outstanding (basic) 10,395 10,435 10,442 10,033 Basic earnings per share $ 0.16 $ 0.27 $ 0.26 $ 0.39 Average shares outstanding (diluted) 10,516 10,516 10,470 10,059 Diluted earnings per share $ 0.16 $ 0.26 $ 0.26 $ 0.39 The amounts reported above have been previously reported in the Company’s quarterly reports on Form 10 may 10

Note 15 - Restructuring, Impair

Note 15 - Restructuring, Impairment and Other Costs	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	NOTE 1 5 . RESTRUCTURING, IMPAIRMENT AND OTHER COSTS During 2016 2015, 2015 In the Company’s Trucking segment, maintenance facilities were closed in Denton, Texas and Carlisle, Pennsylvania and its road assistance function was outsourced to a third 50 December 31, 2015, In July 2015, tenure July 7, 2015, $1.3 In total, during 2015, $2.7 December 31, 2015 Costs Incurred Payments Non-cash Expenses Accrued Balance Severance pay and benefits $ 2,160 $ (869 ) $ (538 ) $ 753 Facility closing expenses 582 (562 ) -- 20 Total $ 2,742 $ (1,431 ) $ (538 ) $ 773 2016 Restructuring, impairment and other costs In the Company’s Trucking segment, maintenance facilities were closed in Forest Park, Georgia and South Holland, Illinois, and in the Company’s USAT Logistics segment, branch offices were closed in Olathe, Kansas and Salt Lake City, Utah. Headcount was reduced by 47 two December 31, 2016, The following table summarizes the Company’s liabilities, charges, and cash payments related to the restructuring plan made during the year ended December 31, 2016 Accrued Balance December 31, 2015 Costs Incurred Payments Expenses/ Charges Accrued Balance December 31, 2016 Compensation and benefits (1) $ 753 $ 768 $ (1,437 ) $ (3 ) $ 81 Facility closing expenses (1) 20 2,779 (1,190 ) (286 ) 1,323 Spartanburg impairment (2) -- 546 -- (546 ) -- Fuel tank write-off (2) -- 524 -- (524 ) -- Out of period adjustment (3) -- 647 -- (647 ) -- Total $ 773 $ 5,264 $ (2,627 ) $ (2,006 ) $ 1,404 (1) The Company incurred total pretax expenses of approximately $3.5 first 2016. (2) During 2016, $1.1 $0.5 $0.6 (3) During the 2016, 2013. $0.6 March 31, 2016. A summary of the Company’s restructuring, impairment and other costs by segment is as follows (in thousands): Costs Incurred Year Ended December 31, 2016 2015 Trucking $ 4,848 $ 2,742 USAT Logistics 416 -- Total $ 5,264 $ 2,742 On May 19, 2016, $0.7 December 31, 2016, $0.3

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Description of business USA Truck, Inc., a Delaware corporation and subsidiary (together, the “Company”), through its Trucking and USAT Logistics segments, transports commodities throughout the contiguous United States and into and out of portions of Canada. USA Truck also transports general commodities into and out of Mexico by allowing through-trailer service from its terminal in Laredo, Texas. In addition to truckload and dedicated service offerings through its Trucking segment, the Company also provides freight brokerage and rail intermodal service offerings through its brokerage segment, which was rebranded during the first 2016 Basis of presentation The accompanying consolidated financial statements include USA Truck, Inc., and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in preparing the consolidated financial statements. Certain amounts reported in prior periods have been reclassified to conform to the current year presentation. The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (“GAAP”), and include all adjustments necessary for the fair presentation of the periods presented.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors which management believes to be reasonable under the circumstances. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash equivalents The Company considers all highly liquid investments with a maturity of three
Receivables, Policy [Policy Text Block]	Allowance for doubtful accounts The allowance for doubtful accounts is management’s estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Management reviews the financial condition of customers for granting credit and determines the allowance based on analysis of individual customers’ financial condition, historical write-off experience and national economic conditions. The Company evaluates the adequacy of its allowance for doubtful accounts quarterly. Past due balances over 90 The following table provides a summary of the activity in the allowance for doubtful accounts for 2016, 2015 2014 Year Ended December 31, 20 16 2015 2014 Balance at beginning of year $ 608 $ 1,020 $ 610 Provision for doubtful accounts 515 127 782 Uncollectible accounts written off, net of recovery (515 ) (539 ) (372 ) Balance at end of year $ 608 $ 608 $ 1,020
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Assets held for sale When we plan to dispose of property by sale, the asset is carried in the financial statements at the lower of the carrying amount or estimated fair value, less cost to sell, and is reclassified to assets held for sale. Additionally, after such reclassification, there is no further depreciation taken on the asset. In order for an asset to be classified as held for sale, management must approve and commit to a formal plan, the sale should be anticipated during the ensuing year, the asset must be actively marketed, the asset must be available for immediate sale, and meet certain other specified criteria. At December 31, 2016 2015, $4.7 $8.0 twelve $2.8 December 31, 2016, no December 31, 2015 2014.
Valuation of Long-lived Assets Held-for-use [Policy Text Block]	Valuation of long-lived assets We review property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no December 31, 2016 2015.
Treasury Stock Policy [Policy Text Block]	Treasury stock The Company uses the cost method to record treasury stock purchases whereby the entire cost of the acquired shares of our common stock is recorded as treasury stock (at cost). When the Company subsequently reissues these shares, proceeds in excess of cost upon the issuance of treasury shares are credited to additional paid in capital, while any deficiency is charged to equity. The Company recorded a charge to equity of $0.1 December 31, 2016 no December 31, 2015.
Earnings Per Share, Policy [Policy Text Block]	Earnings per share data The Company calculates basic earnings per share based on the weighted average number of its common shares outstanding for the applicable period. The Company calculates diluted earnings per share based on the weighted average number of its common shares outstanding for the period plus all potentially dilutive securities using the treasury stock method, whereby the Company assumes that all such shares are converted into common shares at the beginning of the period, if deemed to be dilutive. If the Company incurs a loss from continuing operations, the effect of potentially dilutive common stock equivalents (stock options and unvested restricted stock awards) are excluded from the calculation of diluted earnings per share because the effect would be anti-dilutive. Performance shares are excluded from contingent shares for purposes of calculating diluted weighted average shares until the performance measure criteria is probable and shares are likely to be issued.
Inventory, Policy [Policy Text Block]	Inventories Inventories consist of tires and supplies, and are stated at the lower of cost (first first The cost of original tires mounted on purchased revenue equipment is capitalized as part of the equipment cost and is depreciated over the useful life of the related equipment. The cost of subsequent replacement tires is expensed at the time those tires are placed in service.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment Property and equipment is capitalized at cost. The cost of such property is depreciated by the straight-line method using the following estimated useful lives: structures – 5 39.5 4 10 3 20 Depreciable l ives and s alvage value of a ssets We review the appropriateness of depreciable lives and salvage values for each category of property and equipment. These studies utilize models, which take into account actual usage, physical wear and tear, and replacement history to calculate remaining life of our asset base. We also make assumptions regarding future conditions in determining potential salvage values. These assumptions impact the amount of depreciation expense recognized in the period and any gain or loss once the asset is disposed. In the fourth 2016, 2013 25 may
Income Tax, Policy [Policy Text Block]	Income taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax basis of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company has analyzed filing positions in its federal and applicable state tax returns in all open tax years. The Company’s policy is to recognize interest related to unrecognized tax benefits as interest expense and penalties as operating expenses. The Company analyzes its tax positions on the basis of a two (1) (2) 50 The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its consolidated financial position, results of operations and cash flows. Therefore, no reserves for uncertain income tax positions or associated interest or penalties on uncertain tax positions have been recorded.
Self Insurance Reserve [Policy Text Block]	Claims accruals The primary claims arising against the Company consist of cargo loss and damage, liability, personal injury, property damage, workers' compensation, and employee medical expenses. The Company’s insurance program involves self-insurance with high risk retention levels. Due to its significant self-insured retention amounts, the Company has exposure to fluctuations in the frequency and severity of claims and to variations between its estimated and actual ultimate payouts. Estimates require judgments concerning the nature and severity of the claim, as well as other factors. Actual settlement of the self-insured claim liabilities could differ from management’s initial assessment due to uncertainties and fact development.
Restricted Stock Policy [Policy Text Block]	Restricted s tock Restricted stock cannot be sold by the recipient until its restrictions have lapsed. The Company recognizes compensation expense related to these awards over the vesting periods based on the closing prices of the Company’s common stock on the grant dates. If these awards contain performance criteria the grant date fair value is set assuming performance at target, and management periodically reviews actual performance against the criteria and adjusts compensation expense accordingly. These shares are legally considered issued and outstanding under the terms on the restricted stock agreement.
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition Revenue generated by the Company’s Trucking operating segment is recognized in full upon delivery of freight to the receiver’s location. For freight in transit at the end of a reporting period, the Company recognizes revenue pro rata based on relative transit time completed as a portion of the estimated total transit time. Revenue generated by the Company’s USAT Logistics segment is recognized upon completion of the services provided. Revenue is recorded on a gross basis, without deducting third
New Accounting Pronouncements, Policy [Policy Text Block]	New accounting pronouncements In May 2014, 2014 09, Revenue from Contracts with Customers 2014 09”), 2014 09 2014 09 five may 2014 09 August 2015, 2015 14, Revenue From Contracts with Customers – Deferral of the Effective Date 2014 09 December 15, 2017, 2017, In February 2016, 2016 02, Leases twelve first 2019, In March 2016, 2016 09, Improvements to Employee Share-Based Payment Accounting first 2017,

Note 1 - Description of Busin23

Note 1 - Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Year Ended December 31, 20 16 2015 2014 Balance at beginning of year $ 608 $ 1,020 $ 610 Provision for doubtful accounts 515 127 782 Uncollectible accounts written off, net of recovery (515 ) (539 ) (372 ) Balance at end of year $ 608 $ 608 $ 1,020

Note 2 - Segment Reporting (Tab

Note 2 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, Operating revenue: 201 6 2015 2014 Trucking revenue (1) $ 295,807 $ 356,528 $ 424,082 Trucking intersegment eliminations (1,281 ) (2,048 ) (587 ) Trucking operating revenue 294,526 354,480 423,495 USAT Logistics revenue 140,847 158,295 192,924 USAT Logistics intersegment eliminations (6,274 ) (4,841 ) (13,942 ) USAT Logistics operating revenue 134,573 153,454 178,982 Total operating revenue $ 429,099 $ 507,934 $ 602,477 Year Ended December 31, Operating (loss) income: 201 6 2015 2014 Trucking $ (14,789 ) $ 11,088 $ (3,122 ) USAT Logistics 7,273 11,983 20,775 Total operating (loss) income $ (7,516 ) $ 23,071 $ 17,653 Year Ended December 31, Depreciation and amortization: 201 6 2015 2014 Trucking $ 29,467 $ 37,140 $ 43,889 USAT Logistics 487 340 182 Total depreciation and amortization $ 29,954 $ 37,480 $ 44,071

Note 3 - Prepaid and Other Cu25

Note 3 - Prepaid and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Other Current Assets [Table Text Block]	Year Ended December 31, 20 16 2015 Prepaid licenses, permits and tolls 1,333 1,542 Prepaid insurance 3,375 2,080 Other 1,479 1,254 Total prepaid expenses and other current assets $ 6,187 $ 4,876

Note 5 - Accrued Expenses (Tabl

Note 5 - Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	Year Ended December 31, 201 6 2015 Salaries, wages and employee benefits $ 2,480 $ 4,359 Federal and state tax accruals 1,579 1,712 Restructuring, impairment and other costs (1) 1,404 773 Accrued third party maintenance -- 525 Other 2,070 1,467 Total accrued expenses $ 7,533 $ 8,836

Note 7 - Long-term Debt (Tables

Note 7 - Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	Year Ended December 31, 201 6 2015 Revolving credit agreement $ 96,600 $ 70,400

Note 8 - Leases and Commitmen28

Note 8 - Leases and Commitments (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Capitalized Costs Accumulated Amortization Net Book Value December 31, 201 6 $ 69,748 $ 17,428 $ 52,320 December 31, 2015 45,170 12,896 32,274
Operating Leases of Lessee Disclosure [Table Text Block]	Year Ended December 31, 201 6 2015 2014 Equipment rent $ 7,443 $ 4,424 $ 3,089 Building and office rent (1) 2,001 2,297 2,225 Total rent expense $ 9,444 $ 6,721 $ 5,314
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	2017 2018 2019 2020 2021 Thereafter Future minimum payments $ 18,365 $ 10,378 $ 12,075 $ 15,902 $ -- $ -- Future rentals under operating leases 8,081 7,788 4,837 2,960 111 226

Note 9 - Federal and State In29

Note 9 - Federal and State Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Year Ended December 31, Deferred tax assets: 2016 2015 Accrued expenses not deductible until paid $ 7,231 $ 7,438 Federal credits 2,023 -- Impairment loss on assets held for sale 1,090 -- Net operating loss carry forwards 731 157 Equity incentive plan 265 316 Allowance for doubtful accounts 182 232 Revenue recognition 113 235 Other 292 335 Total deferred tax assets $ 11,927 $ 8,713 Deferred tax liabilitie Tax over book depreciation (47,217 ) (44,805 ) Prepaid expenses deductible when paid (2,375 ) (1,872 ) Capital leases (235 ) 21 Total deferred tax liabilities (49,827 ) (46,656 ) Net deferred tax liabilities $ (37,900 ) $ (37,943 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, Current: 201 6 2015 2014 Federal $ (3,420 ) $ 4,526 $ (129 ) State (44 ) 870 201 Total current (3,464 ) 5,396 72 Deferred: Federal 439 2,985 5,383 State (494 ) (109 ) (104 ) Total deferred (55 ) 2,876 5,279 Total income tax (benefit) expense $ (3,519 ) $ 8,272 $ 5,351
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 20 16 2015 2014 Income tax (benefit) expense at statutory federal rate $ (3,926 ) $ 6,790 $ 4,073 Federal income tax effects of: State income tax expense (benefit) 188 (289 ) (34 ) Per diem and other nondeductible meals and entertainment 614 702 872 Other 143 306 343 Federal income tax (benefit) expense (2,981 ) 7,509 5,254 State income tax (benefit) expense (538 ) 763 97 Total income tax (benefit) expense $ (3,519 ) $ 8,272 $ 5,351 Effective tax rate 31.4 % 42.8 % 46.0 %

Note 10 - Equity Compensation30

Note 10 - Equity Compensation and Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	Year Ended December 31, 201 6 2015 2014 Stock options $ -- $ 147 $ 31 Restricted stock awards 976 946 335 Equity compensation expense $ 976 $ 1,093 $ 366
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year Ended December 31, 2016 2015 2014 Dividend yield -- 0 % -- Expected volatility -- 62.9 % -- Risk-free interest rate -- 0.1 % -- Expected life (in years) -- 0.5 --
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Number of Shares Weighted- Average Exercise Price Per Share Weighted- Average Remaining Contractual Life (in years) Aggregate Intrinsic Value (in thousands) (1) Options outstanding at December 31, 2015 15,610 $ 5.40 -- $ -- Granted (2) -- -- -- -- Exercised (2,709 ) 7.51 -- 25 Cancelled/forfeited (10,729 ) 4.83 -- -- Expired (2,172 ) 5.61 -- -- Outstanding at December 31, 2016 -- $ -- -- $ -- Exercisable at December 31, 2016 -- $ -- -- $ --
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Number of Shares Weighted-Average Grant Date Fair Value (1) Nonvested shares – December 31, 2015 115,317 $ 21.55 Granted 372,454 14.64 Forfeited (150,048 ) 16.25 Vested (52,527 ) 18.18 Nonvested shares – December 31, 2016 285,196 $ 15.93
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable [Table Text Block]	Year Ended December 31, 201 6 2015 2014 Stock options $ -- $ 193 $ 49 Restricted stock 746 1,767 931

Note 11 - (Loss) Earnings Per31

Note 11 - (Loss) Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, Numerator: 201 6 2015 2014 Net (loss) income $ (7,699 ) $ 11,069 $ 6,285 Denominator: Denominator for basic earnings (loss) per share – weighted-average shares 8,550 10,337 10,356 Effect of dilutive securities: Employee stock options and restricted stock -- 64 129 Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions $ 8,550 $ 10,401 $ 10,485 Basic earnings (loss) per share $ (0.90 ) $ 1.07 $ 0.61 Diluted earnings (loss) per share $ (0.90 ) $ 1.06 $ 0.60 Weighted-average anti-dilutive employee stock options and restricted stock 11 62 3

Note 14 - Quarterly Results o32

Note 14 - Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Quarterly Financial Information [Table Text Block]	201 6 March 31, June 30, September 30, December 31, Operating revenue $ 110,618 $ 109,888 $ 105,458 $ 103,135 Operating expenses 112,981 110,445 105,416 107,773 Operating (loss) income (2,363 ) (557 ) 42 (4,638 ) Other, net 768 864 1,000 1,070 Loss before income taxes (3,131 ) (1,421 ) (958 ) (5,708 ) Income tax benefit (1,324 ) (75 ) (224 ) (1,896 ) Net loss $ (1,807 ) $ (1,346 ) $ (734 ) $ (3,812 ) Average shares outstanding (basic) 9,381 8,734 8,069 7,975 Basic loss per share $ (0.19 ) $ (0.15 ) $ (0.09 ) $ (0.48 ) Average shares outstanding (diluted) 9,381 8,734 8,069 7,975 Diluted loss per share $ (0.19 ) $ (0.15 ) $ (0.09 ) $ (0.48 ) 2015 March 31, June 30, September 30, December 31, Operating revenue $ 132,887 $ 133,573 $ 123,490 $ 117,984 Operating expenses 128,361 127,759 118,031 110,712 Operating income 4,526 5,814 5,459 7,272 Other, net 1,582 919 571 658 Income before income taxes 2,944 4,895 4,888 6,614 Income tax expense 1,309 2,125 2,161 2,677 Net income $ 1,635 $ 2,770 $ 2,727 $ 3,937 Average shares outstanding (basic) 10,395 10,435 10,442 10,033 Basic earnings per share $ 0.16 $ 0.27 $ 0.26 $ 0.39 Average shares outstanding (diluted) 10,516 10,516 10,470 10,059 Diluted earnings per share $ 0.16 $ 0.26 $ 0.26 $ 0.39

Note 15 - Restructuring, Impa33

Note 15 - Restructuring, Impairment and Other Costs (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Restructuring and Related Costs [Table Text Block]	Costs Incurred Payments Non-cash Expenses Accrued Balance Severance pay and benefits $ 2,160 $ (869 ) $ (538 ) $ 753 Facility closing expenses 582 (562 ) -- 20 Total $ 2,742 $ (1,431 ) $ (538 ) $ 773 Accrued Balance December 31, 2015 Costs Incurred Payments Expenses/ Charges Accrued Balance December 31, 2016 Compensation and benefits (1) $ 753 $ 768 $ (1,437 ) $ (3 ) $ 81 Facility closing expenses (1) 20 2,779 (1,190 ) (286 ) 1,323 Spartanburg impairment (2) -- 546 -- (546 ) -- Fuel tank write-off (2) -- 524 -- (524 ) -- Out of period adjustment (3) -- 647 -- (647 ) -- Total $ 773 $ 5,264 $ (2,627 ) $ (2,006 ) $ 1,404
Restructuring and Related Costs By Segment [Table Text Block]	Costs Incurred Year Ended December 31, 2016 2015 Trucking $ 4,848 $ 2,742 USAT Logistics 416 -- Total $ 5,264 $ 2,742

Note 1 - Description of Busin34

Note 1 - Description of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disposal Group, Including Discontinued Operation, Assets, Current	$ 4,661	$ 7,979
Impairment of Long-Lived Assets to be Disposed of	2,839	0	$ 0
Impairment of Long-Lived Assets Held-for-use	0	0
Treasury Stock Reissued at Lower than Repurchase Price	$ 100	$ 0
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	39 years 182 days
Transportation Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	4 years
Transportation Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Other Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Other Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	20 years

Note 1 - Description of Busin35

Note 1 - Description of Business and Summary of Significant Accounting Policies - Summary of Allowance of Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance	$ 608	$ 1,020	$ 610
Provision for doubtful accounts	515	127	782
Uncollectible accounts written off, net of recovery	(515)	(539)	(372)
Balance	$ 608	$ 608	$ 1,020

Note 2 - Segment Reporting (Det

Note 2 - Segment Reporting (Details Textual) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Number of Reportable Segments									2
Revenues	$ 103,135	$ 105,458	$ 109,888	$ 110,618	$ 117,984	$ 123,490	$ 133,573	$ 132,887	$ 429,099	$ 507,934	$ 602,477
Trucking [Member]
Revenues									294,526	354,480	423,495
Trucking [Member] | Operating Segments [Member]
Revenues									295,807	356,528	424,082
Trucking [Member] | Foreign Countries [Member] | Operating Segments [Member]
Revenues									$ 36,900	$ 42,000	$ 57,300

Note 2 - Segment Reporting - Sc

Note 2 - Segment Reporting - Schedule of Segment Reporting, by Segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 103,135	$ 105,458	$ 109,888	$ 110,618	$ 117,984	$ 123,490	$ 133,573	$ 132,887	$ 429,099	$ 507,934	$ 602,477
Operating income (loss)	$ (4,638)	$ 42	$ (557)	$ (2,363)	$ 7,272	$ 5,459	$ 5,814	$ 4,526	(7,516)	23,071	17,653
Depreciation and amortization									29,954	37,480	44,071
Trucking [Member]
Revenues									294,526	354,480	423,495
USAT Logistics [Member]
Revenues									134,573	153,454	178,982
Operating Segments [Member] | Trucking [Member]
Revenues									295,807	356,528	424,082
Operating income (loss)									(14,789)	11,088	(3,122)
Depreciation and amortization									29,467	37,140	43,889
Operating Segments [Member] | USAT Logistics [Member]
Revenues									140,847	158,295	192,924
Operating income (loss)									7,273	11,983	20,775
Depreciation and amortization									487	340	182
Intersegment Eliminations [Member] | Trucking [Member]
Revenues									(1,281)	(2,048)	(587)
Intersegment Eliminations [Member] | USAT Logistics [Member]
Revenues									$ (6,274)	$ (4,841)	$ (13,942)

Note 3 - Prepaid and Other Cu38

Note 3 - Prepaid and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Prepaid expenses and other current assets	$ 6,187	$ 4,876
Prepaid Licenses Permitsand Tolls [Member]
Prepaid expenses and other current assets	1,333	1,542
Prepaid Insurance [Member]
Prepaid expenses and other current assets	3,375	2,080
Other Current Assets [Member]
Prepaid expenses and other current assets	$ 1,479	$ 1,254

Note 4 - Note Receivable (Detai

Note 4 - Note Receivable (Details Textual) - USD ($)	1 Months Ended
	Nov. 30, 2010	Dec. 31, 2016
Proceeds from Sale of Real Estate	$ 200,000
Notes, Loans and Financing Receivable, Gross, Noncurrent	2,100,000	$ 1,900,000
Deferred Gain Sale Of Property	$ 700,000
Tax Liens Receivable		$ 56,953
Perecentage of Net Sale Proceeds from any Future Sale of Property in Excess of Balloon Payment, Closing Costs, and Realtor Commissions		25.00%

Note 5 - Accrued Expenses - Sch

Note 5 - Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Salaries, wages and employee benefits		$ 2,480	$ 4,359
Federal and state tax accruals		1,579	1,712
Restructuring Reserve	[1]	1,404	773
Accrued third party maintenance			525
Other		2,070	1,467
Total accrued expenses		$ 7,533	$ 8,836
[1]	Refer to Note 13 of the footnotes to the Company's condensed consolidated financial statements for additional information regarding the restructuring, impairment and other costs.

Note 6 - Insurance Premium Fi41

Note 6 - Insurance Premium Financing (Details Textual) - USD ($) $ in Thousands	Oct. 27, 2016	Dec. 31, 2016	Dec. 31, 2015
Short-term Debt		$ 3,943
Insurance Premiums Financing Note [Member]
Short-term Debt	$ 4,300	$ 3,900
Debt Instrument, Periodic Payment	$ 1,300
Debt Instrument, Interest Rate, Stated Percentage	2.60%

Note 7 - Long-term Debt (Detail

Note 7 - Long-term Debt (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2015	Mar. 31, 2015	Mar. 31, 2017	Jan. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Long-term Line of Credit					$ 96,600,000	$ 70,400,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 170,000,000
Line Of Credit Facility Additional Borrowing Capacity	80,000,000
Line of Credit Facility, Additional Borrowing Capacity, Incremental Amount	$ 20,000,000
Debt Instrument, Term	5 years
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%
Write off of Deferred Debt Issuance Cost		$ 800,000
Debt Instrument, Covenant, Fixed Charge Coverage Ratio	1
Minimum Excess Availability Percentage of Maximum Revolver Amount	10.00%
Debt, Weighted Average Interest Rate					2.34%
Revolving Credit Facility [Member] | Subsequent Event [Member]
Letters of Credit Outstanding, Amount				$ 4,700,000
Line of Credit Facility, Remaining Borrowing Capacity				$ 36,700,000
Revolving Credit Facility [Member] | Overnight Borrowings [Member]
Long-term Line of Credit					$ 1,200,000
Revolving Credit Facility [Member] | Eligible Investment Grade Accounts Receivable [Member]
Borrowing Based Treshhold, Percentage	85.00%
Revolving Credit Facility [Member] | Eligible Investment Grade Accounts Receivable [Member] | Minimum [Member]
Borrowing Based Treshhold, Percentage	85.00%
Revolving Credit Facility [Member] | Eligible Investment Grade Accounts Receivable [Member] | Maximum [Member]
Borrowing Based Treshhold, Percentage	90.00%
Revolving Credit Facility [Member] | Eligible Unbilled Accounts Receivable [Member]
Borrowing Based Treshhold, Percentage	85.00%
Revolving Credit Facility [Member] | Eligible Revenue Equipment [Member]
Borrowing Based Treshhold, Percentage	85.00%
Borrowing Base Before Additions	$ 10,000,000
Revolving Credit Facility [Member] | Newly Acquired Revenue Equipment [Member]
Borrowing Based Treshhold, Percentage	85.00%
Revolving Credit Facility [Member] | Scenario, Forecast [Member]
Minimum Excess Availability Percentage of Maximum Revolver Amount			10.00%
Revolving Credit Facility [Member] | Scenario, Forecast [Member] | Minimum [Member]
Line of Credit Facility, Remaining Borrowing Capacity			$ 17
Revolving Credit Facility [Member] | Scenario, Forecast [Member] | Maximum [Member]
Line of Credit Facility, Remaining Borrowing Capacity			$ 34
Availability Percentage of Maximum Revolver Amount			20.00%
Revolving Credit Facility [Member] | Base Rate [Member] | Through May 31, 2016 [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Base Rate [Member] | Through May 31, 2016 [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Revolving Credit Facility [Member] | Base Rate [Member] | Through May 31, 2016 [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Through May 31, 2016 [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | After May 31, 2016 [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | After May 31, 2016 [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Letter of Credit Sub Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 15,000,000
Swing Line Sub Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000,000

Note 7 - Long-term Debt - Long-

Note 7 - Long-term Debt - Long-term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Long-term Line of Credit	$ 96.6	$ 70.4

Note 8 - Leases and Commitmen44

Note 8 - Leases and Commitments (Details Textual) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Capital Lease Obligations	$ 51,900	$ 51,900
Capital Lease Obligations, Current	16,742	16,742	$ 12,190
Capital Leases, Income Statement, Amortization Expense		6,200	8,300	$ 12,700
Sale Leaseback Transaction, Net Proceeds, Financing Activities		19,927	6,308
Sale Leaseback Transaction, Deferred Gain, Net			300
Sale Leaseback Transaction, Net Proceeds, Investing Activities			$ 7,975
Revenue or Non-revenue Equipment [Member]
Purchase Obligation	$ 5,500	5,500
Revenue Equipment [Member]
Sale Leaseback Transaction, Number of Transactions Completed During Period			2
Sale Leaseback Transaction, Net Proceeds, Investing Activities			$ 8,000
Number of Operating Leases, Current			2
Sale-leaseback of Tractors to an Unrelated Party [Member]
Sale Leaseback Transaction, Net Proceeds, Financing Activities		19,900	$ 6,300
Lessee Leasing Arrangements, Capital Leases, Term of Contract	4 years
Sale Leaseback Transaction, Deferred Gain, Net	$ 100	$ 100	$ 400
Minimum [Member]
Capital Lease Term		1 year 90 days
Minimum [Member] | Revenue Equipment [Member]
Lessee Leasing Arrangements, Capital Leases, Term of Contract			4 years 300 days
Minimum [Member] | Capital Lease Obligations [Member]
Debt Instrument, Interest Rate, Effective Percentage	0.00%	0.00%
Maximum [Member]
Capital Lease Term		5 years
Maximum [Member] | Revenue Equipment [Member]
Lessee Leasing Arrangements, Capital Leases, Term of Contract			4 years 330 days
Maximum [Member] | Capital Lease Obligations [Member]
Debt Instrument, Interest Rate, Effective Percentage	3.11%	3.11%

Note 8 - Leases and Commitmen45

Note 8 - Leases and Commitments - Capital Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Capitalized Costs	$ 69,748	$ 45,170
Accumulated Amortization	17,428	12,896
Net Book Value	$ 52,320	$ 32,274

Note 8 - Leases and Commitmen46

Note 8 - Leases and Commitments - Operating Lease Payments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Lease and rent expense		$ 9,444	$ 6,721	$ 5,314
Equipment Rent [Member]
Lease and rent expense		7,443	4,424	3,089
Building And Office Rents [Member]
Lease and rent expense	[1]	$ 2,001	$ 2,297	$ 2,225
[1]	The expense for building and office rents is recorded in the operations and maintenance line item in the accompanying consolidated statement of operations and comprehensive (loss) income.

Note 8 - Leases and Commitmen47

Note 8 - Leases and Commitments - Future Minimum Payments Under Capitalized Leases (Details) $ in Thousands	Dec. 31, 2016USD ($)
Capital leases due in 2017	$ 18,365
Capital leases due in 2018	10,378
Capital leases due in 2019	12,075
Capital leases due in 2020	15,902
Capital leases due in 2021
Capital leases due thereafter
Operating leases due in 2017	8,081
Operating leases due in 2018	7,788
Operating leases due in 2019	4,837
Operating leases due in 2020	2,960
Operating leases due in 2021	111
Operating leases due in thereafter	$ 226

Note 9 - Federal and State In48

Note 9 - Federal and State Income Taxes (Details Textual)	12 Months Ended
	Dec. 31, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%

Note 9 - Federal and State In49

Note 9 - Federal and State Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accrued expenses not deductible until paid	$ 7,231	$ 7,438
Federal credits	2,023
Impairment loss on assets held for sale	1,090
Net operating loss carry forwards	731	157
Equity incentive plan	265	316
Allowance for doubtful accounts	182	232
Revenue recognition	113	235
Other	292	335
Total deferred tax assets	(11,927)	(8,713)
Deferred tax liabilities:
Tax over book depreciation	(47,217)	(44,805)
Prepaid expenses deductible when paid	(2,375)	(1,872)
Capital leases	(235)	21
Total deferred tax liabilities	(49,827)	(46,656)
Net deferred tax liabilities	$ (37,900)	$ (37,943)

Note 9 - Federal and State In50

Note 9 - Federal and State Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal									$ (3,420)	$ 4,526	$ (129)
State									(44)	870	201
Total current									(3,464)	5,396	72
Deferred:
Federal									439	2,985	5,383
State									(494)	(109)	(104)
Total deferred									(55)	2,876	5,279
Total income tax (benefit) expense	$ (1,896)	$ (224)	$ (75)	$ (1,324)	$ 2,677	$ 2,161	$ 2,125	$ 1,309	$ (3,519)	$ 8,272	$ 5,351

Note 9 - Federal and State In51

Note 9 - Federal and State Income Taxes - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income tax (benefit) expense at statutory federal rate									$ (3,926)	$ 6,790	$ 4,073
Federal income tax effects of:
State income tax expense (benefit)									188	(289)	(34)
Per diem and other nondeductible meals and entertainment									614	702	872
Other									143	306	343
Federal income tax (benefit) expense									(2,981)	7,509	5,254
State income tax (benefit) expense									(538)	763	97
Total income tax (benefit) expense	$ (1,896)	$ (224)	$ (75)	$ (1,324)	$ 2,677	$ 2,161	$ 2,125	$ 1,309	$ (3,519)	$ 8,272	$ 5,351
Effective tax rate									31.40%	42.80%	46.00%

Note 10 - Equity Compensation52

Note 10 - Equity Compensation and Employee Benefit Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0	$ 15.17	$ 0
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4.00%
Defined Contribution Plan, Employers Matching Contribution, Vesting Term	3 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0.8
Common Stock [Member]
Share Price	$ 8.71
Employee Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	3 years
Employee Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 2.6
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 109 days
Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	146,754

Note 10 - Equity Compensation53

Note 10 - Equity Compensation and Employee Benefit Plans - Recognized Compensation Expense (Details) - Omnibus 2014 Incentive Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation expense	$ 976	$ 1,093	$ 366
Employee Stock Option [Member]
Compensation expense		147	31
Restricted Stock [Member]
Compensation expense	$ 976	$ 946	$ 335

Note 10 - Equity Compensation54

Note 10 - Equity Compensation and Employee Benefit Plans - Assumptions Used to Value Stock Options Granted (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Dividend yield		0.00%
Expected volatility		62.90%
Risk-free interest rate		0.10%
Expected life (in years) (Year)		182 days

Note 10 - Equity Compensation55

Note 10 - Equity Compensation and Employee Benefit Plans - Option Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Options outstanding (in shares) | shares	15,610
Options outstanding, weighted-average exercise price per share (in dollars per share) | $ / shares	$ 5.40
Options granted (in shares) | shares		[1]
Options granted, weighted-average exercise price per share (in dollars per share) | $ / shares		[1]
Options exercised (in shares) | shares	(2,709)
Options exercised, weighted-average exercise price per share (in dollars per share) | $ / shares	$ 7.51
Options exercised, aggregate intrinsic value | $	$ 25	[2]
Options cancelled/forfeited (in shares) | shares	(10,729)
Options cancelled/forfeited, weighted-average exercise price per share (in dollars per share) | $ / shares	$ 4.83
Options expired (in shares) | shares	(2,172)
Options expired, weighted-average exercise price per share (in dollars per share) | $ / shares	$ 5.61
Options outstanding (in shares) | shares
Options outstanding, weighted-average exercise price per share (in dollars per share) | $ / shares
Options exercisable (in shares) | shares
Options exercisable, weighted-average exercise price per share (in dollars per share) | $ / shares
[1]	The weighted-average grant date fair value of options granted during 2016, 2015 and 2014 was $0, $15.17 and $0, respectively.
[2]	The intrinsic value of a stock option is the amount by which the market value of the underlying stock exceeds the exercise price of the option. The per share market value of the Company’s common stock, as determined by the closing price on December 30, 2016, was $8.71.

Note 10 - Equity Compensation56

Note 10 - Equity Compensation and Employee Benefit Plans - Restricted Stock Awards (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Number of shares nonvested (in shares) | shares	115,317
Number of shares nonvested, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 21.55	[1]
Granted (in shares) | shares	372,454
Granted, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 14.64	[1]
Forfeited (in shares) | shares	(150,048)
Forfeited, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 16.25	[1]
Vested (in shares) | shares	(52,527)
Vested, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 18.18	[1]
Number of shares nonvested (in shares) | shares	285,196
Number of shares nonvested, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 15.93	[1]
[1]	The shares were valued at the closing price of the Company's common stock on the dates of the awards.

Note 10 - Equity Compensation57

Note 10 - Equity Compensation and Employee Benefit Plans - Fair Value of Stock Options and Restricted Stock Vested (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock options		$ 193	$ 49
Restricted stock	$ 746	$ 1,767	$ 931

Note 11 - (Loss) Earnings Per58

Note 11 - (Loss) Earnings Per Share - Computation of Basic and Diluted Loss Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ (3,812)	$ (734)	$ (1,346)	$ (1,807)	$ 3,937	$ 2,727	$ 2,770	$ 1,635	$ (7,699)	$ 11,069	$ 6,285
Denominator:
Average shares outstanding (basic) (in shares)	7,975	8,069	8,734	9,381	10,033	10,442	10,435	10,395	8,550	10,337	10,356
Effect of dilutive securities:
Employee stock options and restricted stock (in shares)										64	129
Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions (in shares)	7,975	8,069	8,734	9,381	10,059	10,470	10,516	10,516	8,550	10,401	10,485
Basic loss per share (in dollars per share)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.39	$ 0.26	$ 0.27	$ 0.16	$ (0.90)	$ 1.07	$ 0.61
Diluted loss per share (in dollars per share)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.39	$ 0.26	$ 0.26	$ 0.16	$ (0.90)	$ 1.06	$ 0.60
Weighted-average anti-dilutive employee stock options and restricted stock (in shares)									11	62	3

Note 12 - Repurchase of Equit59

Note 12 - Repurchase of Equity Securities (Details Textual) - Rule 10b5-1 Plan [Member] - USD ($) $ / shares in Units, $ in Millions	5 Months Ended	12 Months Ended
	Jan. 08, 2016	Dec. 31, 2016	Dec. 31, 2015	Feb. 28, 2016	Jul. 31, 2015
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				2,000,000	1,000,000
Treasury Stock, Shares, Acquired	1,000,000	1,583,249	953,738
Treasury Stock Acquired, Average Cost Per Share		$ 18.05	$ 18.80
Treasury Stock, Value, Acquired, Cost Method		$ 28.4	$ 17.9
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased		463,013

Note 14 - Quarterly Results o60

Note 14 - Quarterly Results of Operations (Unaudited) - Quarterly Financial Information (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating revenue	$ 103,135	$ 105,458	$ 109,888	$ 110,618	$ 117,984	$ 123,490	$ 133,573	$ 132,887	$ 429,099	$ 507,934	$ 602,477
Operating expenses	107,773	105,416	110,445	112,981	110,712	118,031	127,759	128,361
Operating (loss) income	(4,638)	42	(557)	(2,363)	7,272	5,459	5,814	4,526	(7,516)	23,071	17,653
Other, net	1,070	1,000	864	768	658	571	919	1,582
Loss before income taxes	(5,708)	(958)	(1,421)	(3,131)	6,614	4,888	4,895	2,944	(11,218)	19,341	11,636
Income tax benefit	(1,896)	(224)	(75)	(1,324)	2,677	2,161	2,125	1,309	(3,519)	8,272	5,351
Net loss	$ (3,812)	$ (734)	$ (1,346)	$ (1,807)	$ 3,937	$ 2,727	$ 2,770	$ 1,635	$ (7,699)	$ 11,069	$ 6,285
Average shares outstanding (basic) (in shares)	7,975	8,069	8,734	9,381	10,033	10,442	10,435	10,395	8,550	10,337	10,356
Basic loss per share (in dollars per share)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.39	$ 0.26	$ 0.27	$ 0.16	$ (0.90)	$ 1.07	$ 0.61
Average shares outstanding (diluted) (in shares)	7,975	8,069	8,734	9,381	10,059	10,470	10,516	10,516	8,550	10,401	10,485
Diluted loss per share (in dollars per share)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.39	$ 0.26	$ 0.26	$ 0.16	$ (0.90)	$ 1.06	$ 0.60

Note 15 - Restructuring, Impa61

Note 15 - Restructuring, Impairment and Other Costs (Details Textual) $ in Thousands		May 19, 2016USD ($)	Mar. 31, 2016USD ($)	Jul. 07, 2015USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)		Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Restructuring and Related Cost, Number of Positions Eliminated						47		50
Restructuring Charges						$ 5,264		$ 2,742
Asset Impairment Charges						3,909
Out of Period Adjustment of Accounts Payable					$ 600
Restructuring Reserve	[1]					1,404		773
Non-operating Assets [Member]
Asset Impairment Charges						1,100
Bulk Fuel Assets [Member]
Asset Impairment Charges						500
Spartanburg Terminal [Member]
Asset Impairment Charges						$ 600
Contractor [Member]
Restructuring and Related Cost, Number of Positions Eliminated						2
Separation Agreement [Member] | Chief Executive Officer [Member]
Restructuring Charges				$ 1,300
Costs Relating to Streamlining Operations and Asset Write-Offs [Member]
Restructuring Charges			$ 3,500
Employee Severance [Member]
Restructuring Charges						$ 768	[2]	2,160
Restructuring Reserve	[2]					81		$ 753
Employee Severance [Member] | Salaries, Wages and Employee Benefits [Member] | Separation Agreement [Member]
Restructuring Charges		$ 700
Restructuring Reserve						$ 300
[1]	Refer to Note 13 of the footnotes to the Company's condensed consolidated financial statements for additional information regarding the restructuring, impairment and other costs.
[2]	The Company incurred total pretax expenses of approximately $3.5 million related to these streamlining initiatives during the first quarter of 2016.

Note 15 - Restructuring, Impa62

Note 15 - Restructuring, Impairment and Other Costs - Restructuring, Severance and Related Charges (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Restructuring, impairment and other costs		$ 5,264		$ 2,742
Payments		(2,627)		(1,431)
Non-cash Expenses		(2,006)		(538)
Accrued Balance	[1]	773		773
Accrued balance, beginning	[1]	773
Costs incurred		5,264		2,742
Payments		(2,627)		(1,431)
Expenses/charges		(2,006)		(538)
Accrued balance, ending	[1]	1,404		773
Restatement Adjustment [Member]
Restructuring, impairment and other costs	[2]	647
Payments	[2]
Non-cash Expenses	[2]	(647)
Accrued Balance	[2]
Accrued balance, beginning	[2]
Costs incurred	[2]	647
Payments	[2]
Expenses/charges	[2]	(647)
Accrued balance, ending	[2]
Employee Severance [Member]
Restructuring, impairment and other costs		768	[3]	2,160
Payments		(1,437)	[3]	(869)
Non-cash Expenses		(3)	[3]	(538)
Accrued Balance	[3]	753		753
Accrued balance, beginning	[3]	753
Costs incurred		768	[3]	2,160
Payments		(1,437)	[3]	(869)
Expenses/charges		(3)	[3]	(538)
Accrued balance, ending	[3]	81		753
Facility Closing [Member]
Restructuring, impairment and other costs		2,779	[3]	582
Payments		(1,190)	[3]	(562)
Non-cash Expenses		(286)	[3]
Accrued Balance	[3]	20		20
Accrued balance, beginning	[3]	20
Costs incurred		2,779	[3]	582
Payments		(1,190)	[3]	(562)
Expenses/charges		(286)	[3]
Accrued balance, ending	[3]	1,323		20
Impairment of Spartanburg Terminal [Member]
Restructuring, impairment and other costs	[4]	546
Payments	[4]
Non-cash Expenses	[4]	(546)
Accrued Balance	[4]
Accrued balance, beginning	[4]
Costs incurred	[4]	546
Payments	[4]
Expenses/charges	[4]	(546)
Accrued balance, ending	[4]
Impairment of Bulk Fuel Assets [Member]
Restructuring, impairment and other costs	[4]	524
Payments	[4]
Non-cash Expenses	[4]	(524)
Accrued Balance	[4]
Accrued balance, beginning	[4]
Costs incurred	[4]	524
Payments	[4]
Expenses/charges	[4]	(524)
Accrued balance, ending	[4]
[1]	Refer to Note 13 of the footnotes to the Company's condensed consolidated financial statements for additional information regarding the restructuring, impairment and other costs.
[2]	During the 2016, the Company identified an item requiring an adjustment of an accounts payable liability during 2013. The Company has recorded an adjustment of $0.6 million for this item in the quarter ended March 31, 2016.
[3]	The Company incurred total pretax expenses of approximately $3.5 million related to these streamlining initiatives during the first quarter of 2016.
[4]	During 2016, the Company recorded $1.1 million for the impairment of non-operating assets. Of the total expense recorded, approximately $0.5 million related to the impairment of the Company's bulk fuel assets at all locations, as diesel fuel will no longer be stored or dispensed at any of the Company's locations, and $0.6 million related to the fair market value impairment of the Company's Spartanburg terminal.

Note 15 - Restructuring, Impa63

Note 15 - Restructuring, Impairment and Other Costs - Restructuring Costs by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Costs incurred	$ 5,264	$ 2,742
Trucking [Member]
Costs incurred	4,848	2,742
USAT Logistics [Member]
Costs incurred	$ 416