Property and equipment are stated at cost less accumulated depreciation and amortization. Expenditures for repairs and maintenance are expensed as incurred. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets as follows:

 

 

Estimated Useful Life

Transportation equipment

5-20 years

Office furniture and equipment

3-10 years

Leasehold improvements

Shorter of remaining lease term or useful life

Property and equipment, net consisted of the following:

 

 

December 31,
2025

 

 

December 31,
2024

 

Transportation equipment

 

$

309,675

 

 

$

329,416

 

Office furniture and equipment

 

 

3,418

 

 

 

3,216

 

Leasehold improvements

 

 

2,417

 

 

 

2,328

 

Construction in progress

 

 

236

 

 

 

236

 

Deposits on transportation equipment

 

 

1,725

 

 

 

14,165

 

 

 

317,471

 

 

 

349,361

 

Less: Accumulated depreciation

 

 

(93,741

)

 

 

(89,487

)

Property and equipment, net

 

$

223,730

 

 

$

259,874

 

 

 

Historical Timeline

Fiscal YearFiled
2025Mar 5, 2026Showing above
2024Mar 24, 2025
2023May 1, 2024

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.