USA Truck (USAK) 10-K 28 Feb 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 23, 2018	Jun. 30, 2017
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)		8,288,769
Entity Public Float			$ 68,032,891
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash	$ 71	$ 122
Accounts receivable, net of allowance for doubtful accounts of $639 and $608, respectively	55,138	55,127
Other receivables	2,787	6,986
Inventories	458	413
Assets held for sale	112	4,661
Prepaid expenses and other current assets	6,025	6,187
Total current assets	64,591	73,496
Property and equipment:
Land and structures	31,452	31,500
Revenue equipment	252,484	269,953
Service, office and other equipment	26,209	25,295
Property and equipment, at cost	310,145	326,748
Accumulated depreciation and amortization	(122,329)	(106,465)
Property and equipment, net	187,816	220,283
Other assets	1,448	1,189
Total assets	253,855	294,968
Current liabilities:
Accounts payable	24,332	18,779
Current portion of insurance and claims accruals	13,552	10,665
Accrued expenses	9,108	7,533
Current maturities of capital leases	12,929	16,742
Insurance premium financing	4,115	3,943
Total current liabilities	64,036	57,662
Deferred gain	480	652
Long-term debt, less current maturities	61,225	96,600
Capital leases, less current maturities	29,216	35,133
Deferred income taxes	21,136	37,775
Insurance and claims accruals, less current portion	11,274	8,558
Total liabilities	187,367	236,380
Commitments and contingencies
Stockholders’ equity:
Preferred Stock, $0.01 par value; 1,000,000 shares authorized; none issued
Common Stock, $0.01 par value; 30,000,000 shares authorized; issued 12,142,391 shares, and 12,156,376 shares, respectively	121	122
Additional paid-in capital	68,667	68,375
Retained earnings	65,460	57,963
Less treasury stock, at cost (3,853,064 shares, and 3,849,815 shares, respectively)	(67,760)	(67,872)
Total stockholders’ equity	66,488	58,588
Total liabilities and stockholders’ equity	$ 253,855	$ 294,968

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts receivable, allowance for doubtful accounts	$ 639	$ 608
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Peferred 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)	12,142,391	12,156,376
Treasury stock, shares (in shares)	3,853,064	3,849,815

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating revenue	$ 446,533	$ 429,099	$ 507,934
Operating expenses:
Salaries, wages and employee benefits	122,297	122,408	140,649
Fuel and fuel taxes	45,853	43,179	58,511
Depreciation and amortization	28,463	29,954	37,480
Insurance and claims	25,628	21,154	21,183
Equipment rent	10,173	7,443	4,424
Operations and maintenance	31,001	34,252	39,644
Purchased transportation	164,012	148,972	161,370
Operating taxes and licenses	4,068	4,695	5,720
Communications and utilities	2,713	3,239	3,599
Gain on disposal of assets, net	(773)	(1,116)	(7,547)
Restructuring, impairment and other costs		5,264	2,742
Impairment on assets held for sale		2,839
Other	15,166	14,332	17,088
Total operating expenses	448,601	436,615	484,863
Operating (loss) income	(2,068)	(7,516)	23,071
Other expenses:
Interest expense, net	3,808	3,178	2,237
Loss on extinguishment of debt			750
Other, net	387	524	743
Total other expenses, net	4,195	3,702	3,730
(Loss) income before income taxes	(6,263)	(11,218)	19,341
Income tax (benefit) expense	(13,760)	(3,519)	8,272
Net income (loss) and comprehensive income (loss)	$ 7,497	$ (7,699)	$ 11,069
Net earnings (loss) per share:
Average shares outstanding (basic) (in shares)	8,029	8,550	10,337
Basic earnings (loss) per share (in dollars per share)	$ 0.93	$ (0.90)	$ 1.07
Average shares outstanding (diluted) (in shares)	8,056	8,550	10,401
Diluted earnings (loss) per share (in dollars per share)	$ 0.93	$ (0.90)	$ 1.06

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2014	11,873
Balance at Dec. 31, 2014	$ 119	$ 65,850	$ 54,802	$ (21,703)	$ 99,068
Exercise of stock options (in shares)	32
Exercise of stock options		168			168
Excess tax benefit on exercise of stock options		721			721
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
Restricted stock award grant	$ 1	(1)
Forfeited restricted stock (in shares)	(84)
Forfeited restricted stock	$ (1)	1
Net share settlement related to restricted stock vesting (in shares)	(16)
Net share settlement related to restricted stock vesting		(410)			(410)
Net income (loss)			11,069		11,069
Balance (in shares) at Dec. 31, 2015	11,946
Balance at Dec. 31, 2015	$ 119	67,370	65,871	(39,583)	93,777
Exercise of stock options (in shares)	2
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
Restricted stock award grant	$ 4	(4)
Forfeited restricted stock (in shares)	(102)
Forfeited restricted stock	$ (1)	1
Net share settlement related to restricted stock vesting (in shares)	(9)
Net share settlement related to restricted stock vesting		(104)			(104)
Net income (loss)			(7,699)		(7,699)
Excess tax benefit on exercise of stock options		(135)			(135)
Issuance of treasury stock to fill equity grants		(26)		83	57
Balance (in shares) (Scenario, Previously Reported [Member]) at Dec. 31, 2016	12,156
Balance (in shares) at Dec. 31, 2016	12,156
Balance (Scenario, Previously Reported [Member]) at Dec. 31, 2016	$ 122	68,041	58,172	(67,872)	58,463
Balance at Dec. 31, 2016	122	68,375	57,963	(67,872)	58,588
Stock-based compensation		459			459
Restricted stock award grant (in shares)	199
Restricted stock award grant	$ 1	(1)
Forfeited restricted stock (in shares)	(213)
Forfeited restricted stock	$ (2)	2
Net share settlement related to restricted stock vesting (in shares)
Net share settlement related to restricted stock vesting		2			2
Net income (loss)			7,497		7,497
Effect of adoption of share-based payment pronouncement ASU 2016-09 (see note 1) at Dec. 31, 2016		334	(209)		125
Issuance of treasury stock		(170)		112	(58)
Balance (in shares) at Dec. 31, 2017	12,142
Balance at Dec. 31, 2017	$ 121	$ 68,667	$ 65,460	$ (67,760)	$ 66,488

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income (loss)	$ 7,497	$ (7,699)	$ 11,069
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	28,463	29,954	37,480
Provision for doubtful accounts	311	515	127
Deferred income tax (benefit) provision	(16,639)	(55)	2,876
Share-based compensation	459	976	1,093
Loss on extinguishment of debt			750
Change in vacation policy			(1,383)
Gain on disposal of assets, net	(773)	(1,116)	(7,547)
Asset impairments		3,909
Other	(171)	(47)	232
Changes in operating assets and liabilities:
Accounts receivable	2,323	1,949	11,540
Inventories, prepaid expenses and other current assets	117	(979)	409
Trade accounts payable and accrued expenses	8,526	(5,945)	2,539
Insurance and claims accruals	5,603	509	1,689
Other long-term assets and liabilities	(259)	216	(749)
Net cash provided by operating activities	35,457	22,187	60,125
Investing activities
Purchases of property and equipment	(13,976)	(59,751)	(66,186)
Proceeds from sale of property and equipment	13,875	25,849	38,774
Proceeds from operating sale leaseback	10,980		7,975
Net cash provided by (used in) investing activities	10,879	(33,902)	(19,437)
Financing activities
Borrowings under long-term debt	29,991	73,009	140,738
Principal payments on long-term debt	(65,633)	(42,866)	(141,456)
Principal payments on capitalized lease obligations	(11,811)	(9,969)	(27,121)
Principal payments on note payable			(896)
Net change in bank drafts payable	(1,398)	240	(926)
Excess tax benefit from exercise of stock options		(135)	721
Proceeds from capital sale leaseback	2,520	19,927	6,308
Purchase of common stock		(28,412)	(17,932)
Issuance of treasury stock	(58)	57
Net proceeds or (payments) from stock based awards	2	(101)	(242)
Net cash (used in) provided by financing activities	(46,387)	11,750	(40,806)
(Decrease) increase in cash and cash equivalents	(51)	35	(118)
Cash and cash equivalents:
Beginning of year	122	87	205
End of year	71	122	87
Supplemental disclosure of cash flow information
Interest	3,862	3,382	2,084
Income taxes	$ 175	$ 716	$ 9,808

Note 1 - Description of Busines

Note 1 - Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1. Description of b usiness USA Truck, Inc. is a Delaware corporation and subsidiary (together, the “Company”) headquartered in Van Buren, Arkansas. The Company transports commodities throughout the contiguous United States and into and out of portions of Canada, as well as transports general commodities into and out of Mexico by offering through-trailer service from its terminal in Laredo, Texas. The Company has two 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. T he 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 e stimates 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 e quivalents The Company considers all highly liquid investments with a maturity of three s for cash and cash equivalents approximates its fair value. 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. The Company does not The following table provides a summary of the activity in the allowance for doubtful accounts for the years ended 2017, 2016, 2015 Year Ended December 31, 20 1 7 201 6 20 15 Balance at beginning of year $ 608 $ 608 $ 1,020 Provision for doubtful accounts 311 515 127 Uncollectible accounts written off, net of recovery (280 ) (515 ) (539 ) Balance at end of year $ 639 $ 608 $ 608 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 of disposition, the sale must 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. The Company recorded a charge of $2.8 December 31, 2016, 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 not no ived assets at December 31, 2017 2016. 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 charges to equity of $0.1 December 31, 2017 2016, November 2016. Earnings per share data T he 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 parts, and are stated at the lower of cost or market. These items are expensed as used on a first first Property and equipment Property and equipment is capitalized in accordance with the Company’s asset capitalization policy. The capitalized property is depreciated by the straight-line method using the following estimated useful lives: structures – 15 39.5 5 14 3 10 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. During the third 2017, 10 14 not a material impact on the either current or future financial statements. Actual disposition values 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 not 2 not 50 The Company believes that its income tax filing positions and deductions will be sustained on audit and does not no The SEC staff issued Staff Accounting Bulletin 118 118 ”), for the tax effects of the Tax Cuts and Jobs Act of 2017 118 not one 740. 118, 740 740 December 31, 2017, December 31, 2017 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 has exposure to fluctuations in the frequency and severity of claims and to variations between its estimated and actual ultimate payouts up to the Company’s self-insured retention level. 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 r ecognition Revenue generated by the Company’s Trucking segment is recognized as services are provided. 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 p ronouncements In May 2014, No. 2014 09, 2014 09” The core principle of ASU 2014 09 2014 09 five may 2014 09 not 2014 09 In February 2016, No. 2016 02, not twelve first 2019, In March 2016, 2016 09, 2016 09 January 1, 2017. and recognized a positive net cumulative adjustment of $0.1 December 31, 2016. no December 31, 2017.

Note 2 - Segment Reporting

Note 2 - Segment Reporting	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 2. The Company ’s two In determining its reportable segments, the Company’s management focuses on financial information, such as operating revenue, operating expense categories, operating ratios and operating income, as well as on key operating statistics, to make operating decisions. Trucking . Trucking is comprised of one USAT Logistics. USAT Logistics’ service offerings consist of freight brokerage, logistics, and rail intermodal services. Each of these service offerings match customer shipments with available equipment of authorized third Revenue equipment a ssets are not third third Customer Concentratio n Services provided to the Company's largest customer, Walmart Inc., generated approximately 14%, 12%, 11% 2017, 2016, 2015, No 10% A summary of operating revenue by segment is as follows (in thousands): Year Ended December 31, Operating revenue: 201 7 201 6 201 5 Trucking revenue (1) $ 302,943 $ 295,807 $ 356,528 Trucking intersegment eliminations (891 ) (1,281 ) (2,048 ) Trucking operating revenue 302,052 294,526 354,480 USAT Logistics revenue (2) 152,137 140,847 158,295 USAT Logistics intersegment eliminations (7,656 ) (6,274 ) (4,841 ) USAT Logistics operating revenue 144,481 134,573 153,454 Total operating revenue $ 446,533 $ 429,099 $ 507,934 ( 1 Includes foreign revenue of $35.5 $36.9 $42.0 December 31, 2017, 2016 2015, ( 2 USAT Logistics de Mexico was established on March 4, 2017. December 31, 2017 $2.1 A summary of operating (loss) income by segment is as follows (in thousands): Year Ended December 31, Operating (loss) income: 201 7 201 6 201 5 Trucking $ (9,667 ) $ (14,789 ) $ 11,088 USAT Logistics 7,599 7,273 11,983 Total operating (loss) income $ (2,068 ) $ (7,516 ) $ 23,071 A summary of depreciation and amortization by segment is as follows (in thousands): Year Ended December 31, Depreciation and amortization: 201 7 201 6 201 5 Trucking $ 28,002 $ 29,467 $ 37,140 USAT Logistics 461 487 340 Total depreciation and amortization $ 28,463 $ 29,954 $ 37,480

Note 3 - Prepaid Expenses and O

Note 3 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Other Current Assets [Text Block]	NOTE 3 . PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following (in thousands): Year Ended December 31, 20 1 7 20 16 Prepaid licenses , permits and tolls 1,398 1,333 Prepaid insurance 3,574 3,375 Other 1,053 1,479 Total prepaid expenses and other current assets $ 6,025 $ 6,187

Note 4 - Note Receivable

Note 4 - Note Receivable	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4. During 2010, $0.2 $2.1 which was recorded in the line item “Other Receivables” in the accompanying condensed consolidated balance sheets at December 31, 2016. November 2015. $0.7 The purchaser -debtor defaulted on the note receivable in November 2015, April 26, 2017, third $1.6 $1.4 second 2017, $0.2

Note 5 - Accrued Expenses

Note 5 - Accrued Expenses	12 Months Ended
	Dec. 31, 2017
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 7 201 6 Salaries, wages and employee benefits $ 3,604 $ 2,480 Federal and state tax accruals 3,587 1,579 Restructuring, impairment and other costs (1) 770 1,404 Other (2) 1,147 2,070 Total accrued expenses $ 9,108 $ 7,533 ( 1 Refer to Note 15 for additional information regarding the restructuring, impairment and other costs. ( 2 As of December 31, 2017 December 31, 2016, no 5.0%

Note 6 - Insurance Premium Fina

Note 6 - Insurance Premium Financing	12 Months Ended
	Dec. 31, 2017
Insurance Premiums Financing Note [Member]
Notes to Financial Statements
Short-term Debt [Text Block]	NOTE 6. Insurance premium financing On October 1, 2017, $4.1 third $1.4 3.0% October 2018. December 31, 2017 $4.1

Note 7 - Long-term Debt

Note 7 - Long-term Debt	12 Months Ended
	Dec. 31, 2017
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 7 201 6 Revolving credit agreement $ 61,225 $ 96,600 Credit f acility In February 2015, The Credit Facility is structured as a $170.0 revolving credit facility, with an accordion feature that, so long as no $80.0 $20.0 five February 5, 2020. 0.25% 1.00% 1.25% 2.00% two 30 $170.0 $15.0 $20.0 0.25% Borrowings under the Credit Facility are subject to a borrowing base limited to the lesser of (A) $170.0 90% ligible investment grade accounts receivable (reduced to 85% 85% the lesser of (a) 85% $10.0 85% 85% not The Credit Facility contains a single financial covenant, which requires a consolidate d fixed charge coverage ratio of at least 1.0 1.0 10% 20% . Management believes the Company’s excess availability will not 20%, $34.0 twelve The Credit Facility includes usual an d 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 no December 31, 2017. December 31, 2017, 3.19%. December 31, 2017, the Company had outstanding $5.4 $61.8

Note 8 - Leases and Commitments

Note 8 - Leases and Commitments	12 Months Ended
	Dec. 31, 2017
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 7 $ 66,785 $ 23,254 $ 43,531 December 31, 201 6 69,748 17,428 52,320 The Company has capitalized lease obligations relating to revenue equipment of $ 42.1 $12.9 November 2024 nil 3.11% December 31, 2017. $7.4 $6.2 $8.3 December 31, 2017, 2016, 2015, For 2017 2016, he Company completed capital sale-leaseback transactions under which certain Company-owned tractors were sold to an unrelated party for net proceeds of $2.5 $19.9 48 2017 2016, Company recorded liabilities of approximately $0.0 $0.1 Operating leases The Company has entered into leases with lessors who did not Year Ended December 31, 201 7 201 6 201 5 Equipment rent $ 10,173 $ 7,443 $ 4,424 Building and office rent (1) 1,619 2,001 2,297 Total rent expense $ 11,792 $ 9,444 $ 6,721 ( 1 T he expense for building and office rent is recorded in the operations and maintenance line item in the accompanying consolidated statement of operations and comprehensive income (loss). During the first 2017, $11.0 41 $0.03 As of December 31, 2017, one one 201 8 201 9 20 20 20 21 20 22 Thereafter Future minimum payments $ 14,077 $ 12,317 $ 15,832 $ 326 $ 327 $ 1,578 Future rentals under operating leases 11,239 8,216 4,765 676 384 458 Other commitments As of December 31, 2017, no The Company typically has the option to cancel revenue equipment orders within a 60 90

Note 9 - Federal and State Inco

Note 9 - Federal and State Income Taxes	12 Months Ended
	Dec. 31, 2017
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, 2017 201 6 Deferred tax assets: (recast) Accrued expenses not deductible until paid $ 6,062 $ 7,231 Federal credits -- 2,023 Impairment loss on assets held for sale -- 1,090 Net operating loss carry forwards 496 731 Allowance for doubtful accounts 246 182 Equity incentive plan 178 265 Other 124 292 Revenue recognition 110 113 Total deferred tax assets 7,216 11,927 Deferred tax liabilitie s: Tax over book depreciation (26,806 ) (47,217 ) Prepaid expenses deductible when paid (1,514 ) (2,375 ) Capital leases (32 ) (235 ) Effect of adoption of share-based payment pronouncement ASU 2016-09 -- 125 Total deferred tax liabilities (28,352 ) (49,702 ) Net deferred tax liabilities $ (21,136 ) $ (37,775 ) The Company has certain state net operating loss carryovers that expire in varying years through 2036. its tax attributes in future years before they expire. On December 22, 2017 , the U.S. Government enacted the Tax Cuts and Jobs Act, which, among other things, reduces the federal corporate income tax rate from 35% 21% January 1, 2018. 21%. $12.0 Significant components of the provision (benefit) for income taxes are as follows (in thousands): Year Ended December 31, Current: 201 7 201 6 201 5 Federal $ 2,689 $ (3,420 ) $ 4,526 State 190 (44 ) 870 Total current 2,879 (3,464 ) 5,396 Deferred: Federal (16,812 ) 439 2,985 State 173 (494 ) (109 ) Total deferred (16,639 ) (55 ) 2,876 Total income tax (benefit) expense $ (13,760 ) $ (3,519 ) $ 8,272 A reconciliation between the effective income tax rate and the statutory federal income tax rate of 35% Year Ended December 31, 20 1 7 2 016 20 15 Income tax (benefit) expense at statutory federal rate $ (2,190 ) $ (3,926 ) $ 6,790 Federal income tax effects of: State income tax expense (benefit) 76 188 (289 ) Per diem and other n ondeductible meals and entertainment 578 614 702 Impact of Tax Cuts and Jobs Act (12,010 ) -- -- Other -- 143 306 Federal income tax (benefit) expense (13,546 ) (2,981 ) 7,509 State income tax (benefit) expense (214 ) (538 ) 763 Total income tax (benefit) expense $ (13,760 ) $ (3,519 ) $ 8,272 Effective tax rate 219.9 % 31.4 % 42.8 % In 2017, the Tax Cuts and Jobs Act being signed into law resulting in the recognition of an estimated $12.0 In 2015 2016,

Note 10 - Equity Compensation a

Note 10 - Equity Compensation and Employee Benefit Plans	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 10. The Company adopted the 2014 May 2014. the 2004 500,000 May 2017, 500,000 December 31, 2017, 601,617 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 7 20 16 20 15 Stock options $ -- $ -- $ 147 Restricted stock awards 459 976 946 Equity compensation expense $ 459 $ 976 $ 1,093 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 has generally been 3 4 three ten not 2017, 2016, 2015, 2015 The following assumptions were used to value the stock options granted or deemed to have been granted during 2015: 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 There was no 2017 2016. 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, 2017, Number of Shares Weighted -Average Grant Date Fair Value (1) Nonvested shares – December 31, 2016 285,196 $ 15.93 Granted 217,583 7.55 Forfeite d (212,834 ) 14.62 Vested (51,008 ) 15.02 Nonvested shares – December 31, 2017 238,937 $ 9.71 ( 1 The shares were valued at the closing price of the Company ’s common stock on the date(s) specified by the award agreements. The fair value of stock options and restricted stock that vested during the year is as follows for the pe riods indicated (in thousands): Year Ended December 31, 201 7 201 6 201 5 Stock options $ -- $ -- $ 193 Restricted stock 398 746 1,767 As of December 31, 201 7, $1.3 2.4 Employee b enefit p lans The Company sponsors the USA Truck, Inc. Employees ’ Investment Plan, a tax deferred savings plan under section 401 50% first 4% three July 1, 2016, April 2009. $0.7 2017.

Note 11 - Earnings (Loss) Per S

Note 11 - Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 1 1 . EARNINGS (LOSS) PER SHARE 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 7 201 6 201 5 Net income (loss) $ 7,497 $ (7,699 ) $ 11,069 Denominator: Denominator for basic earnings (loss) per share – weighted-average shares 8,029 8,550 10,337 Effect of dilutive securities: Employee restricted stock 27 -- 64 Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions $ 8,056 $ 8,550 $ 10,401 Basic earnings (loss) per share $ 0.93 $ (0.90 ) $ 1.07 Diluted earnings (loss) per share $ 0.93 $ (0.90 ) $ 1.06 Weighted-average anti-dilutive employee restricted stock 1 11 62

Note 12 - Repurchase of Equity

Note 12 - Repurchase of Equity Securities	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Treasury Stock [Text Block]	NOTE 1 2 . REPURCHASE OF EQUITY SECURITIES In February 2016, two million February 2019 2016, 10b5 1 1,583,249 $18.05 $28.4 2016, 46,262 January 2016 August 2016, 10b5 1 463,013 December 31, 2017. Purchases under these s hare repurchase authorizations may may may not

Note 13 - Litigation

Note 13 - Litigation	12 Months Ended
	Dec. 31, 2017
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, 2017
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE 1 4 . QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) The tables below present quarterly financial information for 2017 2016 201 7 March 31, June 30, September 30, December 31, Operating revenue $ 101,670 $ 107,358 $ 114,235 $ 123,270 Operating expenses 108,069 110,324 112,431 117,777 Operating (loss) income (6,399 ) (2,966 ) 1,804 5,493 Other, net 1,101 1,078 1,056 960 ( Loss) income before income taxes (7,500 ) (4,044 ) 748 4,533 Income tax (benefit) expense (2,610 ) (1,198 ) 339 (10,291 ) Net (loss) income $ (4,890 ) $ (2,846 ) $ 409 $ 14,824 Average shares outstanding (basic) 7,998 8,028 8,027 8,027 Basic (loss) earnings per share $ (0.61 ) $ (0.35 ) $ 0.05 $ 1.85 Average shares outstanding (diluted) 7,998 8,028 8,039 8,036 Diluted (loss) earnings per share $ (0.61 ) $ (0.35 ) $ 0.05 $ 1.84 20 16 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 ) The amounts reported above have been previously reported in the Company ’s quarterly reports on Form 10 may not 10

Note 15 - Restructuring, Impair

Note 15 - Restructuring, Impairment and Other Costs	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	NOTE 1 5 . RESTRUCTURING, IMPAIRMENT AND OTHER COSTS 2017 As part of a reduction in force, headcount in both the Trucking and USAT Logistics segments was reduced during the second 2017, 2017, $1.6 In January 2017, ’s board of directors unanimously approved separation agreements for John R. Rogers (the “Rogers Separation Agreement”), the Company’s former President and Chief Executive Officer, and Christian C. Rhodes (the “Rhodes Separation Agreement”), the Company’s former Chief Information Officer. Per the material terms of the Rogers Separation Agreement, Mr. Rogers received (i) severance pay in the form of salary continuation payments equal to his base salary at the time his employment ended ( $425,000 twelve $120,000 $30,000 $171,125. $0.6 $0.2 December 31, 2017, $35,000 nil The following table summarize s the Company’s liabilities, charges, and cash payments related to executive severance agreements made during the year ended December 31, 2017 ( Accrued Balance December 31, 201 6 Costs Incurred Payments Expenses/ Charges Accrued Balance December 31, 2017 Severance costs included in salaries, wages and employee benefits $ 277 $ 930 $ (1,172 ) $ -- $ 35 2016 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, In May 2016, ’s board of directors unanimously approved a separation agreement between Michael K. Borrows and the Company and accepted Mr. Borrows’ resignation as Executive Vice President and Chief Financial Officer. The Company recognized severance costs associated with Mr. Borrows’ departure of approximately $0.7 December 31, 2017, no The following table summarize s the Company’s liabilities, charges, and cash payments related to the restructuring plans made during the years ended December 31, 2017 2016, Accrued Balance December 31, 2016 Costs Incurred Payments Expenses/ Charges Accrued Balance December 31, 2017 Compensation and benefits $ 81 $ -- $ (81 ) $ -- $ -- Facility closing expenses 1,323 -- (553 ) -- 770 Total $ 1,404 $ -- $ (634 ) $ -- $ 770 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 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 2015 In July 2015, his tenure as the Company’s President, Chief Executive Officer, and Director. Pursuant to the Separation Agreement dated July 7, 2015, $1.3 2015, $2.7 The following tables summarize the Company ’s liabilities, charges, and cash payments related to the restructuring plans made during the year ended December 31, 2015 ( Costs Incurred Payments Non-cash Expenses Accrued Balance December 31, 2015 Compensation and benefits (1) $ 2,160 $ (869 ) $ (538 ) $ 753 Facility closing expenses (1) 582 (562 ) -- 20 Total $ 2,742 $ (1,431 ) $ (538 ) $ 773 ( 1 The C ompany incurred total pretax expenses of approximately $3.5 first 2016. ( 2 During 2016, $1.1 Of the total expense recorded, approximately $0.5 no $0.6 ( 3 D uring 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 i ncurred Year Ended December 31, 2017 2016 20 15 Trucking $ -- $ 4,848 $ 2,742 USAT Logistics -- 416 -- Total $ -- $ 5,264 $ 2,742

Note 16 - Change in Estimate

Note 16 - Change in Estimate	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Accounting Changes and Error Corrections [Text Block]	NOTE 16. CHANGE IN ESTIMATE The Company reviews the estimated useful lives and salvage values of its fixed assets on an ongoing basis, based upon, among other things, our experience with similar assets, conditions in the used revenue equipment market, and prevailing industry practice. During the third 2017, 10 14 December 31, 2017, $1.0

Note 17 - Subsequent Events

Note 17 - Subsequent Events	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 17. In January 2018, approximately $58.1

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Description of b usiness USA Truck, Inc. is a Delaware corporation and subsidiary (together, the “Company”) headquartered in Van Buren, Arkansas. The Company transports commodities throughout the contiguous United States and into and out of portions of Canada, as well as transports general commodities into and out of Mexico by offering through-trailer service from its terminal in Laredo, Texas. The Company has two 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. T he 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 e stimates 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 e quivalents The Company considers all highly liquid investments with a maturity of three s for cash and cash equivalents approximates its fair value.
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. The Company does not The following table provides a summary of the activity in the allowance for doubtful accounts for the years ended 2017, 2016, 2015 Year Ended December 31, 20 1 7 201 6 20 15 Balance at beginning of year $ 608 $ 608 $ 1,020 Provision for doubtful accounts 311 515 127 Uncollectible accounts written off, net of recovery (280 ) (515 ) (539 ) Balance at end of year $ 639 $ 608 $ 608
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 of disposition, the sale must 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. The Company recorded a charge of $2.8 December 31, 2016,
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 not no ived assets at December 31, 2017 2016.
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 charges to equity of $0.1 December 31, 2017 2016, November 2016.
Earnings Per Share, Policy [Policy Text Block]	Earnings per share data T he 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 parts, and are stated at the lower of cost or market. These items are expensed as used on a first first
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment Property and equipment is capitalized in accordance with the Company’s asset capitalization policy. The capitalized property is depreciated by the straight-line method using the following estimated useful lives: structures – 15 39.5 5 14 3 10 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. During the third 2017, 10 14 not a material impact on the either current or future financial statements. Actual disposition values 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 not 2 not 50 The Company believes that its income tax filing positions and deductions will be sustained on audit and does not no The SEC staff issued Staff Accounting Bulletin 118 118 ”), for the tax effects of the Tax Cuts and Jobs Act of 2017 118 not one 740. 118, 740 740 December 31, 2017, December 31, 2017
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 has exposure to fluctuations in the frequency and severity of claims and to variations between its estimated and actual ultimate payouts up to the Company’s self-insured retention level. 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 r ecognition Revenue generated by the Company’s Trucking segment is recognized as services are provided. 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 p ronouncements In May 2014, No. 2014 09, 2014 09” The core principle of ASU 2014 09 2014 09 five may 2014 09 not 2014 09 In February 2016, No. 2016 02, not twelve first 2019, In March 2016, 2016 09, 2016 09 January 1, 2017. and recognized a positive net cumulative adjustment of $0.1 December 31, 2016. no December 31, 2017.

Note 1 - Description of Busin25

Note 1 - Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Year Ended December 31, 20 1 7 201 6 20 15 Balance at beginning of year $ 608 $ 608 $ 1,020 Provision for doubtful accounts 311 515 127 Uncollectible accounts written off, net of recovery (280 ) (515 ) (539 ) Balance at end of year $ 639 $ 608 $ 608

Note 2 - Segment Reporting (Tab

Note 2 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, Operating revenue: 201 7 201 6 201 5 Trucking revenue (1) $ 302,943 $ 295,807 $ 356,528 Trucking intersegment eliminations (891 ) (1,281 ) (2,048 ) Trucking operating revenue 302,052 294,526 354,480 USAT Logistics revenue (2) 152,137 140,847 158,295 USAT Logistics intersegment eliminations (7,656 ) (6,274 ) (4,841 ) USAT Logistics operating revenue 144,481 134,573 153,454 Total operating revenue $ 446,533 $ 429,099 $ 507,934 Year Ended December 31, Operating (loss) income: 201 7 201 6 201 5 Trucking $ (9,667 ) $ (14,789 ) $ 11,088 USAT Logistics 7,599 7,273 11,983 Total operating (loss) income $ (2,068 ) $ (7,516 ) $ 23,071 Year Ended December 31, Depreciation and amortization: 201 7 201 6 201 5 Trucking $ 28,002 $ 29,467 $ 37,140 USAT Logistics 461 487 340 Total depreciation and amortization $ 28,463 $ 29,954 $ 37,480

Note 3 - Prepaid Expenses and27

Note 3 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Other Current Assets [Table Text Block]	Year Ended December 31, 20 1 7 20 16 Prepaid licenses , permits and tolls 1,398 1,333 Prepaid insurance 3,574 3,375 Other 1,053 1,479 Total prepaid expenses and other current assets $ 6,025 $ 6,187

Note 5 - Accrued Expenses (Tabl

Note 5 - Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	Year Ended December 31, 201 7 201 6 Salaries, wages and employee benefits $ 3,604 $ 2,480 Federal and state tax accruals 3,587 1,579 Restructuring, impairment and other costs (1) 770 1,404 Other (2) 1,147 2,070 Total accrued expenses $ 9,108 $ 7,533

Note 7 - Long-term Debt (Tables

Note 7 - Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	Year Ended December 31, 201 7 201 6 Revolving credit agreement $ 61,225 $ 96,600

Note 8 - Leases and Commitmen30

Note 8 - Leases and Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Capitalized Costs Accumulated Amortization Net Book Value December 31, 201 7 $ 66,785 $ 23,254 $ 43,531 December 31, 201 6 69,748 17,428 52,320
Lessee, Operating Lease, Disclosure [Table Text Block]	Year Ended December 31, 201 7 201 6 201 5 Equipment rent $ 10,173 $ 7,443 $ 4,424 Building and office rent (1) 1,619 2,001 2,297 Total rent expense $ 11,792 $ 9,444 $ 6,721
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	201 8 201 9 20 20 20 21 20 22 Thereafter Future minimum payments $ 14,077 $ 12,317 $ 15,832 $ 326 $ 327 $ 1,578 Future rentals under operating leases 11,239 8,216 4,765 676 384 458

Note 9 - Federal and State In31

Note 9 - Federal and State Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Year Ended December 31, 2017 201 6 Deferred tax assets: (recast) Accrued expenses not deductible until paid $ 6,062 $ 7,231 Federal credits -- 2,023 Impairment loss on assets held for sale -- 1,090 Net operating loss carry forwards 496 731 Allowance for doubtful accounts 246 182 Equity incentive plan 178 265 Other 124 292 Revenue recognition 110 113 Total deferred tax assets 7,216 11,927 Deferred tax liabilitie s: Tax over book depreciation (26,806 ) (47,217 ) Prepaid expenses deductible when paid (1,514 ) (2,375 ) Capital leases (32 ) (235 ) Effect of adoption of share-based payment pronouncement ASU 2016-09 -- 125 Total deferred tax liabilities (28,352 ) (49,702 ) Net deferred tax liabilities $ (21,136 ) $ (37,775 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, Current: 201 7 201 6 201 5 Federal $ 2,689 $ (3,420 ) $ 4,526 State 190 (44 ) 870 Total current 2,879 (3,464 ) 5,396 Deferred: Federal (16,812 ) 439 2,985 State 173 (494 ) (109 ) Total deferred (16,639 ) (55 ) 2,876 Total income tax (benefit) expense $ (13,760 ) $ (3,519 ) $ 8,272
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 20 1 7 2 016 20 15 Income tax (benefit) expense at statutory federal rate $ (2,190 ) $ (3,926 ) $ 6,790 Federal income tax effects of: State income tax expense (benefit) 76 188 (289 ) Per diem and other n ondeductible meals and entertainment 578 614 702 Impact of Tax Cuts and Jobs Act (12,010 ) -- -- Other -- 143 306 Federal income tax (benefit) expense (13,546 ) (2,981 ) 7,509 State income tax (benefit) expense (214 ) (538 ) 763 Total income tax (benefit) expense $ (13,760 ) $ (3,519 ) $ 8,272 Effective tax rate 219.9 % 31.4 % 42.8 %

Note 10 - Equity Compensation32

Note 10 - Equity Compensation and Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	Year Ended December 31, 201 7 20 16 20 15 Stock options $ -- $ -- $ 147 Restricted stock awards 459 976 946 Equity compensation expense $ 459 $ 976 $ 1,093
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Dividend yield 0 % Expected volatility 62.9 % Risk-free interest rate 0.1 % Expected life (in years) 0.5
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, 2016 285,196 $ 15.93 Granted 217,583 7.55 Forfeite d (212,834 ) 14.62 Vested (51,008 ) 15.02 Nonvested shares – December 31, 2017 238,937 $ 9.71
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable [Table Text Block]	Year Ended December 31, 201 7 201 6 201 5 Stock options $ -- $ -- $ 193 Restricted stock 398 746 1,767

Note 11 - Earnings (Loss) Per33

Note 11 - Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, Numerator: 201 7 201 6 201 5 Net income (loss) $ 7,497 $ (7,699 ) $ 11,069 Denominator: Denominator for basic earnings (loss) per share – weighted-average shares 8,029 8,550 10,337 Effect of dilutive securities: Employee restricted stock 27 -- 64 Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions $ 8,056 $ 8,550 $ 10,401 Basic earnings (loss) per share $ 0.93 $ (0.90 ) $ 1.07 Diluted earnings (loss) per share $ 0.93 $ (0.90 ) $ 1.06 Weighted-average anti-dilutive employee restricted stock 1 11 62

Note 14 - Quarterly Results o34

Note 14 - Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Quarterly Financial Information [Table Text Block]	201 7 March 31, June 30, September 30, December 31, Operating revenue $ 101,670 $ 107,358 $ 114,235 $ 123,270 Operating expenses 108,069 110,324 112,431 117,777 Operating (loss) income (6,399 ) (2,966 ) 1,804 5,493 Other, net 1,101 1,078 1,056 960 ( Loss) income before income taxes (7,500 ) (4,044 ) 748 4,533 Income tax (benefit) expense (2,610 ) (1,198 ) 339 (10,291 ) Net (loss) income $ (4,890 ) $ (2,846 ) $ 409 $ 14,824 Average shares outstanding (basic) 7,998 8,028 8,027 8,027 Basic (loss) earnings per share $ (0.61 ) $ (0.35 ) $ 0.05 $ 1.85 Average shares outstanding (diluted) 7,998 8,028 8,039 8,036 Diluted (loss) earnings per share $ (0.61 ) $ (0.35 ) $ 0.05 $ 1.84 20 16 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 )

Note 15 - Restructuring, Impa35

Note 15 - Restructuring, Impairment and Other Costs (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Restructuring and Related Costs [Table Text Block]	Accrued Balance December 31, 201 6 Costs Incurred Payments Expenses/ Charges Accrued Balance December 31, 2017 Severance costs included in salaries, wages and employee benefits $ 277 $ 930 $ (1,172 ) $ -- $ 35 Accrued Balance December 31, 2016 Costs Incurred Payments Expenses/ Charges Accrued Balance December 31, 2017 Compensation and benefits $ 81 $ -- $ (81 ) $ -- $ -- Facility closing expenses 1,323 -- (553 ) -- 770 Total $ 1,404 $ -- $ (634 ) $ -- $ 770 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 Costs Incurred Payments Non-cash Expenses Accrued Balance December 31, 2015 Compensation and benefits (1) $ 2,160 $ (869 ) $ (538 ) $ 753 Facility closing expenses (1) 582 (562 ) -- 20 Total $ 2,742 $ (1,431 ) $ (538 ) $ 773
Restructuring and Related Costs By Segment [Table Text Block]	Costs i ncurred Year Ended December 31, 2017 2016 20 15 Trucking $ -- $ 4,848 $ 2,742 USAT Logistics -- 416 -- Total $ -- $ 5,264 $ 2,742

Note 1 - Description of Busin36

Note 1 - Description of Business and Summary of Significant Accounting Policies (Details Textual)	3 Months Ended	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Number of Reportable Segments			2
Impairment of Long-Lived Assets to be Disposed of				$ 2,839,000
Impairment of Long-Lived Assets Held-for-use			0	0
Treasury Stock Reissued at Lower than Repurchase Price			100,000	100,000
Stockholders' Equity Attributable to Parent			$ 66,488,000	58,588,000	$ 93,777,000	$ 99,068,000
Accounting Standards Update 2016-09 [Member]
Stockholders' Equity Attributable to Parent				$ 100,000
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life			15 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life			39 years 182 days
Transportation Equipment [Member]
Property, Plant and Equipment, Useful Life	14 years	10 years
Transportation Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life			5 years
Transportation Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	14 years	10 years	14 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			10 years

Note 1 - Description of Busin37

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, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance	$ 608	$ 608	$ 1,020
Provision for doubtful accounts	311	515	127
Uncollectible accounts written off, net of recovery	(280)	(515)	(539)
Balance	$ 639	$ 608	$ 608

Note 2 - Segment Reporting (Det

Note 2 - Segment Reporting (Details Textual) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Reportable Segments										2
Revenues		$ 123,270	$ 114,235	$ 107,358	$ 101,670	$ 103,135	$ 105,458	$ 109,888	$ 110,618	$ 446,533	$ 429,099	$ 507,934
Trucking [Member]
Revenues										302,052	294,526	354,480
Trucking [Member] | Operating Segments [Member]
Revenues	[1]									302,943	295,807	356,528
Trucking [Member] | Foreign Countries [Member] | Operating Segments [Member]
Revenues										35,500	36,900	42,000
USAT Logistics [Member]
Revenues										144,481	134,573	153,454
USAT Logistics [Member] | Operating Segments [Member]
Revenues	[2]									152,137	$ 140,847	$ 158,295
USAT Logistics [Member] | Foreign Countries [Member] | Operating Segments [Member]
Revenues										$ 2,100
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Wal-Mart [Member]
Concentration Risk, Percentage										14.00%	12.00%	11.00%
[1]	Includes foreign revenue of $35.5 million, $36.9 million, and $42.0 million for the years ended December 31, 2017, 2016 and 2015, respectively. All foreign revenue is collected in U.S. dollars.
[2]	USAT Logistics de Mexico was established on March 4, 2017. Foreign revenue for the year ended December 31, 2017 was $2.1 million. All foreign revenue is collected in U.S. dollars.

Note 2 - Segment Reporting - Se

Note 2 - Segment Reporting - Segment Reporting Information by Segment (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues		$ 123,270	$ 114,235	$ 107,358	$ 101,670	$ 103,135	$ 105,458	$ 109,888	$ 110,618	$ 446,533	$ 429,099	$ 507,934
Operating loss		$ 5,493	$ 1,804	$ (2,966)	$ (6,399)	$ (4,638)	$ 42	$ (557)	$ (2,363)	(2,068)	(7,516)	23,071
Depreciation and amortization										28,463	29,954	37,480
Trucking [Member]
Revenues										302,052	294,526	354,480
USAT Logistics [Member]
Revenues										144,481	134,573	153,454
Operating Segments [Member] | Trucking [Member]
Revenues	[1]									302,943	295,807	356,528
Operating loss										(9,667)	(14,789)	11,088
Depreciation and amortization										28,002	29,467	37,140
Operating Segments [Member] | USAT Logistics [Member]
Revenues	[2]									152,137	140,847	158,295
Operating loss										7,599	7,273	11,983
Depreciation and amortization										461	487	340
Intersegment Eliminations [Member] | Trucking [Member]
Revenues										(891)	(1,281)	(2,048)
Intersegment Eliminations [Member] | USAT Logistics [Member]
Revenues										$ (7,656)	$ (6,274)	$ (4,841)
[1]	Includes foreign revenue of $35.5 million, $36.9 million, and $42.0 million for the years ended December 31, 2017, 2016 and 2015, respectively. All foreign revenue is collected in U.S. dollars.
[2]	USAT Logistics de Mexico was established on March 4, 2017. Foreign revenue for the year ended December 31, 2017 was $2.1 million. All foreign revenue is collected in U.S. dollars.

Note 3 - Prepaid and Other Curr

Note 3 - Prepaid and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Prepaid expenses and other current assets	$ 6,025	$ 6,187
Prepaid Licenses Permitsand Tolls [Member]
Prepaid expenses and other current assets	1,398	1,333
Prepaid Insurance [Member]
Prepaid expenses and other current assets	3,574	3,375
Other Current Assets [Member]
Prepaid expenses and other current assets	$ 1,053	$ 1,479

Note 4 - Note Receivable (Detai

Note 4 - Note Receivable (Details Textual) - USD ($) $ in Thousands	Apr. 26, 2017	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2010
Proceeds from Sale of Real Estate						$ 200
Deferred Gain Sale Of Property						$ 700
Proceeds from Sale of Property, Plant, and Equipment			$ 13,875	$ 25,849	$ 38,774
Gain (Loss) on Disposition of Property Plant Equipment		$ 200
Terminal Facility [Member]
Proceeds from Sale of Property, Plant, and Equipment	$ 1,600
Other Receivables [Member]
Financing Receivable, Net	$ 1,400			$ 2,100

Note 5 - Accrued Expenses - Sum

Note 5 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Salaries, wages and employee benefits		$ 3,604		$ 2,480
Federal and state tax accruals		3,587		1,579
Accrued balance, ending		770	[1]	1,404	[1]	$ 773
Other	[2]	1,147		2,070
Total accrued expenses		$ 9,108		$ 7,533
[1]	Refer to Note 15 below for additional information regarding the restructuring, impairment and other costs.
[2]	As of December 31, 2017 and December 31, 2016, no single item included within other accrued expenses exceeded 5.0% of our total current liabilities.

Note 6 - Insurance Premium Fi43

Note 6 - Insurance Premium Financing (Details Textual) - USD ($) $ in Thousands	Oct. 01, 2017	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt		$ 4,115	$ 3,943
Insurance Premiums Financing Note [Member]
Short-term Debt	$ 4,100
Debt Instrument, Periodic Payment	$ 1,400
Debt Instrument, Interest Rate, Stated Percentage	3.00%

Note 7 - Long-term Debt (Detail

Note 7 - Long-term Debt (Details Textual) - USD ($) $ in Thousands	1 Months Ended
	Feb. 28, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 170,000
Line Of Credit Facility Additional Borrowing Capacity	80,000
Line of Credit Facility, Additional Borrowing Capacity, Incremental Amount	$ 20,000
Debt Instrument, Term	5 years
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%
Borrowing Based Threshold, Eligible Non-Investment Grade Accounts Receivable, Percentage	85.00%
Borrowing Based Threshold, Eligible Unbilled Accounts Receivable, Percentage	85.00%
Borrowing Base Before Additions of Eligible Revenue Equipment	$ 10,000
Borrowing Based Threshold, Eligible Revenue Equipment, Percentage	85.00%
Borrowing Based Threshold, Newly Acquired Revenue Equipment, Percentage	85.00%
Debt Instrument, Covenant, Fixed Charge Coverage Ratio	1
Minimum Excess Availability Percentage of Maximum Revolver Amount	10.00%
Line of Credit Facility, Remaining Borrowing Capacity			$ 61,800
Long-term Line of Credit			$ 61,225	$ 96,600
Debt, Weighted Average Interest Rate			3.19%
Letters of Credit Outstanding, Amount			$ 5,400
Revolving Credit Facility [Member] | Overnight Borrowings [Member]
Long-term Line of Credit			$ 0
Revolving Credit Facility [Member] | Minimum [Member]
Borrowing Based Threshold, Eligible Investment Grade Accounts Receivable, Percentage	85.00%
Revolving Credit Facility [Member] | Maximum [Member]
Borrowing Based Threshold, Eligible Investment Grade Accounts Receivable, Percentage	90.00%
Revolving Credit Facility [Member] | Through May 31, 2016 [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Revolving Credit Facility [Member] | Through May 31, 2016 [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Revolving Credit Facility [Member] | After May 31, 2016 [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Revolving Credit Facility [Member] | After May 31, 2016 [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Revolving Credit Facility [Member] | Scenario, Forecast [Member]
Availability Percentage of Maximum Revolver Amount		20.00%
Line of Credit Facility, Remaining Borrowing Capacity		$ 34,000
Letter of Credit Sub Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 15,000
Swing Line Sub Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000

Note 7 - Long-term Debt - Summa

Note 7 - Long-term Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Revolving Credit Facility [Member]
Revolving credit agreement	$ 61,225	$ 96,600

Note 8 - Leases and Commitmen46

Note 8 - Leases and Commitments (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Capital Lease Obligations		$ 42,100,000
Capital Lease Obligations, Current		12,929,000	$ 16,742,000
Capital Leases, Income Statement, Amortization Expense		7,400,000	6,200,000	$ 8,300,000
Sale Leaseback Transaction, Net Proceeds, Financing Activities		2,520,000	19,927,000	6,308,000
Sale Leaseback Transaction, Net Proceeds, Investing Activities		10,980,000		$ 7,975,000
Revenue and Non-revenue Equipment [Member]
Purchase Obligation		0
Sale-leaseback of Tractors to an Unrelated Party [Member]
Sale Leaseback Transaction, Net Proceeds, Financing Activities		2,500,000	$ 19,900,000
Lessee Leasing Arrangements, Capital Leases, Term of Contract			48 years
Sale Leaseback Transaction, Deferred Gain, Net	$ 30,000	$ 0	$ 100,000
Sale Leaseback Transaction, Net Proceeds, Investing Activities	$ 11,000,000
Lessee, Operating Lease, Term of Contract	3 years 150 days
Minimum [Member]
Capital Lease Term		1 year 90 days
Minimum [Member] | Capital Lease Obligations [Member]
Debt Instrument, Interest Rate, Effective Percentage		0.00%
Maximum [Member]
Capital Lease Term		5 years
Maximum [Member] | Capital Lease Obligations [Member]
Debt Instrument, Interest Rate, Effective Percentage		3.11%

Note 8 - Leases and Commitmen47

Note 8 - Leases and Commitments - Capital Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Capitalized Costs	$ 66,785	$ 69,748
Accumulated Amortization	23,254	17,428
Net Book Value	$ 43,531	$ 52,320

Note 8 - Leases and Commitmen48

Note 8 - Leases and Commitments - Operating Lease Payments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Lease and rent expense		$ 11,792	$ 9,444	$ 6,721
Equipment Rent [Member]
Lease and rent expense		10,173	7,443	4,424
Building And Office Rents [Member]
Lease and rent expense	[1]	$ 1,619	$ 2,001	$ 2,297
[1]	The expense for building and office rent is recorded in the operations and maintenance line item in the accompanying consolidated statement of operations and comprehensive income (loss).

Note 8 - Leases and Commitmen49

Note 8 - Leases and Commitments - Future Minimum Payments Under Capitalized Leases (Details) $ in Thousands	Dec. 31, 2017USD ($)
Capital leases due in 2018	$ 14,077
Capital leases due in 2019	12,317
Capital leases due in 2020	15,832
Capital leases due in 2021	326
Capital leases due in 2022	327
Capital leases due thereafter	1,578
Operating leases due in 2018	11,239
Operating leases due in 2019	8,216
Operating leases due in 2020	4,765
Operating leases due in 2021	676
Operating leases due in 2022	384
Operating leases due in thereafter	$ 458

Note 9 - Federal and State In50

Note 9 - Federal and State Income Taxes (Details Textual) - USD ($) $ in Millions	Dec. 22, 2017	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	$ 12
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%

Note 9 - Federal and State In51

Note 9 - Federal and State Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accrued expenses not deductible until paid	$ 6,062	$ 7,231
Federal credits		2,023
Impairment loss on assets held for sale		1,090
Net operating loss carry forwards	496	731
Allowance for doubtful accounts	246	182
Equity incentive plan	178	265
Other	124	292
Revenue recognition	110	113
Total deferred tax assets	7,216	11,927
Deferred tax liabilities:
Tax over book depreciation	(26,806)	(47,217)
Prepaid expenses deductible when paid	(1,514)	(2,375)
Capital leases	(32)	(235)
Effect of adoption of share-based payment pronouncement ASU 2016-09		125
Total deferred tax liabilities	(28,352)	(49,702)
Net deferred tax liabilities	$ (21,136)	$ (37,775)

Note 9 - Federal and State In52

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, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Federal									$ 2,689	$ (3,420)	$ 4,526
State									190	(44)	870
Total current									2,879	(3,464)	5,396
Federal									(16,812)	439	2,985
State									173	(494)	(109)
Total deferred									(16,639)	(55)	2,876
Total income tax (benefit) expense	$ (10,291)	$ 339	$ (1,198)	$ (2,610)	$ (1,896)	$ (224)	$ (75)	$ (1,324)	$ (13,760)	$ (3,519)	$ 8,272

Note 9 - Federal and State In53

Note 9 - Federal and State Income Taxes - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income tax (benefit) expense at statutory federal rate									$ (2,190)	$ (3,926)	$ 6,790
Federal income tax effects of:
State income tax expense (benefit)									76	188	(289)
Per diem and other nondeductible meals and entertainment									578	614	702
Impact of Tax Cuts and Jobs Act									(12,010)
Other										143	306
Federal income tax (benefit) expense									(13,546)	(2,981)	7,509
State income tax (benefit) expense									(214)	(538)	763
Total income tax (benefit) expense	$ (10,291)	$ 339	$ (1,198)	$ (2,610)	$ (1,896)	$ (224)	$ (75)	$ (1,324)	$ (13,760)	$ (3,519)	$ 8,272
Effective tax rate									219.90%	31.40%	42.80%

Note 10 - Equity Compensation54

Note 10 - Equity Compensation and Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	May 10, 2017	Dec. 31, 2017
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		$ 0.7
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		$ 1.3
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years 146 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 Additional Shares Authorized	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		601,617

Note 10 - Equity Compensation55

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, 2017	Dec. 31, 2016	Dec. 31, 2015
Compensation expense	$ 459	$ 976	$ 1,093
Employee Stock Option [Member]
Compensation expense			147
Restricted Stock [Member]
Compensation expense	$ 459	$ 976	$ 946

Note 10 - Equity Compensation56

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

Note 10 - Equity Compensation57

Note 10 - Equity Compensation and Employee Benefit Plans - Restricted Stock Awards (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2017$ / sharesshares
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]
Granted (in shares) | shares	217,583
Granted, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 7.55	[1]
Forfeited (in shares) | shares	(212,834)
Forfeited, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 14.62	[1]
Vested (in shares) | shares	(51,008)
Vested, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 15.02	[1]
Number of shares nonvested (in shares) | shares	238,937
Number of shares nonvested, weighted-average grant date fair value (in dollars per share) | $ / shares	$ 9.71	[1]
[1]	The shares were valued at the closing price of the Company's common stock on the date(s) specified by the award agreements.

Note 10 - Equity Compensation58

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, 2017	Dec. 31, 2016	Dec. 31, 2015
Stock options			$ 193
Restricted stock	$ 398	$ 746	$ 1,767

Note 11 - Earnings (Loss) Per59

Note 11 - Earnings (Loss) Per Share - Computation of Basic and Diluted Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income (loss)	$ 14,824	$ 409	$ (2,846)	$ (4,890)	$ (3,812)	$ (734)	$ (1,346)	$ (1,807)	$ 7,497	$ (7,699)	$ 11,069
Denominator:
Denominator for basic earnings (loss) per share – weighted-average shares (in shares)	8,027	8,027	8,028	7,998	7,975	8,069	8,734	9,381	8,029	8,550	10,337
Effect of dilutive securities:
Employee restricted stock (in shares)									27		64
Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions (in shares)	8,036	8,039	8,028	7,998	7,975	8,069	8,734	9,381	8,056	8,550	10,401
Basic earnings (loss) per share (in dollars per share)	$ 1.85	$ 0.05	$ (0.35)	$ (0.61)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.93	$ (0.90)	$ 1.07
Diluted earnings (loss) per share (in dollars per share)	$ 1.84	$ 0.05	$ (0.35)	$ (0.61)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.93	$ (0.90)	$ 1.06
Weighted-average anti-dilutive employee restricted stock (in shares)									1	11	62

Note 12 - Repurchase of Equit60

Note 12 - Repurchase of Equity Securities (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Feb. 28, 2016	Jan. 31, 2016
Treasury Stock, Value, Acquired, Cost Method	$ 58
Rule 10b5-1 Plan [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased			2,000,000	46,262
Treasury Stock, Shares, Acquired		1,583,249
Treasury Stock Acquired, Average Cost Per Share		$ 18.05
Treasury Stock, Value, Acquired, Cost Method		$ 28,400
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	463,013

Note 14 - Quarterly Results o61

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, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 123,270	$ 114,235	$ 107,358	$ 101,670	$ 103,135	$ 105,458	$ 109,888	$ 110,618	$ 446,533	$ 429,099	$ 507,934
Operating expenses	117,777	112,431	110,324	108,069	107,773	105,416	110,445	112,981
Operating loss	5,493	1,804	(2,966)	(6,399)	(4,638)	42	(557)	(2,363)	(2,068)	(7,516)	23,071
Other, net	960	1,056	1,078	1,101	1,070	1,000	864	768
(Loss) income before income taxes	4,533	748	(4,044)	(7,500)	(5,708)	(958)	(1,421)	(3,131)	(6,263)	(11,218)	19,341
Income tax (benefit) expense	(10,291)	339	(1,198)	(2,610)	(1,896)	(224)	(75)	(1,324)	(13,760)	(3,519)	8,272
Net income (loss)	$ 14,824	$ 409	$ (2,846)	$ (4,890)	$ (3,812)	$ (734)	$ (1,346)	$ (1,807)	$ 7,497	$ (7,699)	$ 11,069
Denominator for basic earnings (loss) per share – weighted-average shares (in shares)	8,027	8,027	8,028	7,998	7,975	8,069	8,734	9,381	8,029	8,550	10,337
Basic earnings (loss) per share (in dollars per share)	$ 1.85	$ 0.05	$ (0.35)	$ (0.61)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.93	$ (0.90)	$ 1.07
Denominator for diluted earnings (loss) per share – adjusted weighted-average shares and assumed conversions (in shares)	8,036	8,039	8,028	7,998	7,975	8,069	8,734	9,381	8,056	8,550	10,401
Diluted earnings (loss) per share (in dollars per share)	$ 1.84	$ 0.05	$ (0.35)	$ (0.61)	$ (0.48)	$ (0.09)	$ (0.15)	$ (0.19)	$ 0.93	$ (0.90)	$ 1.06

Note 15 - Restructuring, Impa62

Note 15 - Restructuring, Impairment and Other Costs (Details Textual)	May 19, 2016USD ($)	Jul. 07, 2015USD ($)	Jan. 31, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)		Dec. 31, 2016USD ($)		Dec. 31, 2015USD ($)
Restructuring Charges								$ 5,264,000		$ 2,742,000
Restructuring Reserve						770,000	[1]	$ 1,404,000	[1]	$ 773,000
Restructuring and Related Cost, Number of Positions Eliminated								47		50
Asset Impairment Charges								$ 3,909,000
Out of Period Adjustment of Accounts Payable					$ 600,000
Non-operating Assets [Member]
Asset Impairment Charges								1,100,000
Bulk Fuel Assets [Member]
Asset Impairment Charges								500,000
Spartanburg Terminal [Member]
Asset Impairment Charges								$ 600,000
Contractor [Member]
Restructuring and Related Cost, Number of Positions Eliminated								2
Reduction in Force [Member]
Restructuring, Expected Savings Per Year				$ 1,600,000
Employee Severance [Member]
Restructuring Charges								$ 768,000	[2]	2,160,000	[2]
Restructuring Reserve								$ 81,000	[2]	$ 753,000	[2]
Employee Severance [Member] | Rogers Separation Agreement [Member]
Deferred Compensation Arrangement with Individual, Term for Base Salary Continuation			1 year
Restructuring Reserve						35,000
Employee Severance [Member] | Rogers Separation Agreement [Member] | Salaries, Wages and Employee Benefits [Member]
Restructuring Charges			$ 600,000
Employee Severance [Member] | Rogers Separation Agreement [Member] | Base Salary Continuation [Member]
Deferred Compensation Arrangement with Individual, Distribution Paid			425,000
Employee Severance [Member] | Rogers Separation Agreement [Member] | Separation Payment [Member]
Deferred Compensation Arrangement with Individual, Distribution Paid			120,000
Employee Severance [Member] | Rogers Separation Agreement [Member] | Moving and Transition Expenses [Member]
Deferred Compensation Arrangement with Individual, Distribution Paid			30,000
Employee Severance [Member] | Rhodes Separation Agreement [Member]
Deferred Compensation Arrangement with Individual, Distribution Paid			171,125
Restructuring Reserve						0
Employee Severance [Member] | Rhodes Separation Agreement [Member] | Salaries, Wages and Employee Benefits [Member]
Restructuring Charges			$ 200,000
Employee Severance [Member] | Separation Agreement [Member] | Chief Executive Officer [Member]
Restructuring Charges		$ 1,300,000
Employee Severance [Member] | Separation Agreement [Member] | Salaries, Wages and Employee Benefits [Member]
Restructuring Charges	$ 700,000
Restructuring Reserve						$ 0
Costs Relating to Streamlining Operations and Asset Write-Offs [Member]
Restructuring Charges					$ 3,500,000
[1]	Refer to Note 15 below 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, Impa63

Note 15 - Restructuring, Impairment and Other Costs - Restructuring, Severance and Related Charges (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Accrued balance, beginning		$ 1,404	[1]	$ 773
Costs incurred				5,264		$ 2,742
Payments		(634)		(2,627)		(1,431)
Expenses/charges				(2,006)		(538)
Accrued balance, ending		770	[1]	1,404	[1]	773
Accrued balance, ending		1,404	[1]	1,404	[1]	773
Restatement Adjustment [Member]
Accrued balance, beginning	[2]
Costs incurred	[2]			647
Payments	[2]
Expenses/charges	[2]			(647)
Accrued balance, ending	[2]
Accrued balance, ending	[2]
Executive Severance [Member]
Accrued balance, beginning		277
Costs incurred		930
Payments		(1,172)
Expenses/charges
Accrued balance, ending		35		277
Accrued balance, ending		277		277
Employee Severance [Member]
Accrued balance, beginning	[3]	81		753
Costs incurred				768	[3]	2,160	[3]
Payments		(81)		(1,437)	[3]	(869)	[3]
Expenses/charges				(3)	[3]	(538)	[3]
Accrued balance, ending				81	[3]	753	[3]
Accrued balance, ending	[3]	81		81		753
Facility Closing [Member]
Accrued balance, beginning	[3]	1,323		20
Costs incurred				2,779	[3]	582	[3]
Payments		(553)		(1,190)	[3]	(562)	[3]
Expenses/charges				(286)	[3]		[3]
Accrued balance, ending		770		1,323	[3]	20	[3]
Accrued balance, ending	[3]	1,323		1,323		20
Impairment of Spartanburg Terminal [Member]
Accrued balance, beginning	[4]
Costs incurred	[4]			546
Payments	[4]
Expenses/charges	[4]			(546)
Accrued balance, ending	[4]
Accrued balance, ending	[4]
Impairment of Bulk Fuel Assets [Member]
Accrued balance, beginning	[4]
Costs incurred	[4]			524
Payments	[4]
Expenses/charges	[4]			(524)
Accrued balance, ending	[4]
Accrued balance, ending	[4]
[1]	Refer to Note 15 below 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, Impa64

Note 15 - Restructuring, Impairment and Other Costs - Restructuring Costs by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Costs incurred		$ 5,264	$ 2,742
Trucking [Member]
Costs incurred		4,848	$ 2,742
USAT Logistics [Member]
Costs incurred		$ 416

Note 16 - Change in Estimate (D

Note 16 - Change in Estimate (Details Textual) - USD ($) $ in Millions	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2017
Service Life [Member]
Change In Accounting Estimate, Annual Reduction in Depreciation Expense, Before Tax			$ 1
Transportation Equipment [Member]
Property, Plant and Equipment, Useful Life	14 years	10 years

Note 17 - Subsequent Events (De

Note 17 - Subsequent Events (Details Textual) $ in Millions	Jan. 31, 2018USD ($)
Subsequent Event [Member]
Purchase Obligation	$ 58.1