T2K_09-14_ONLINEDITION

SEPTEMBER 2014 

GENERAL MANAGER 

Megan Cullingford-Hicks 

SALES MANAGER 

Jerry Critser 

ADMINISTRATIVE STAFF 

Tammy Borrelli 

Paula Shaddix 

ON THE COVER 

CREATIVE DIRECTOR 

Chad Singleton 

NATIONAL ADVERTISING SALES 

Mitzi Wright - mitziw@trucking2000.com 

(256) 676-3093 

Jerry Critser - jerryc@targetmediapartners.com 

(256) 676-3094 

DISTRIBUTION 

Target Distribution Partners 

FOUNDER 

Keith Pollard 

COLUMNS 

TRUCKING 2014 is published monthly and is 

circulated to truck stops, truck show attendees, 

and purchasers of trucking equipment. Advertising 

and subscription rates are furnished upon request. 

No portion of this publication may be reproduced 

or copied in whole or in part without the express 

written permission from the publisher. 

All advertisements, editorials, and/or press 

releases are accepted and published by Pollard 

Publishing Group, d/b/a/ TRUCKING 2014 on the 

representation that the advertising company, the 

supplier of the editorials and/or press releases 

are authorized to publish the entire contents 

and subject matter thereof. The advertiser, its 

advertising company, the supplier of editorials and/ 

or press releases will defend, indemnify and hold 

Pollard Publishing Group, d/b/a/ TRUCKING 2014, 

harmless from and against and loss, expense or 

other liability resulting from any claims or suits for 

violation of privacy, plagiarism, libel, copyright or 

trademark infringement and any other claims or 

suits that may arise out of such advertisements, 

editorials, and/or press releases. 

TRUCKING 2014 • (256) 835-7610 

Work Smarter .............................. 18 

18 Wheel Angels ......................... 24 

Bulletin Board .............................. 38 

Protect Yourself ........................... 42 

Safety Tips ................................... 46 

Highway Angel ............................. 48 

On The Road Entertainment ........ 52 

Bottomline .................................... 60 

Advertiser’s Index ........................ 66 

6 TRUCKING 2014

Document Imaging 

Document Imaging in the transportation 

industry is a business necessity. 

With the cost of finding and managing every 

piece of paper being so high, it is becoming 

a liability to a business if they do not image 

information and paper. 

There are many software solutions out there that 

offer document imaging, document management, 

document work-flow and Internet accessibility. 

Transportation companies nationwide are using 

these systems more and more to streamline 

business processes, improve cash flow and 

access and share information with employees, 

customers, and business partners. 

One of the benefits of document imaging is 

improved cash flow. It is estimated that a typical 

transportation company can realize up to a 

50% efficiency savings with filing, retrieval, 

collections and billing departments. 

A typical imaging product will allow you to print 

your freight bills along with specific supporting 

documents each of your customers require. 

These systems usually interface with your billing 

system so that you can automatically fax and 

e-mail invoices with the supporting documents 

directly to the customer. In addition, a copy 

18 www.TruckDriverMagazines.com TRUCKING 2014

of the freight bill can then be automatically 

transferred into the Imaging system and inserted 

into the proper folder. 

Imaged documents are then available to route 

throughout your organization. Managers 

can monitor the document flow within their 

departments, eliminating lost and delayed 

documents. 

More and more, transportation companies are 

realizing the amount of wasted effort that goes 

into managing all of the paperwork required to 

run their business. 

In addition to the careful attention to detail 

required to make sure documents are categorized 

and filed correctly, a lot of time and legwork 

goes into tracking down files when they’re 

needed, moving storage boxes, making 

photocopies and destroying documents whose 

retention period has expired. With huge amounts 

of documents, and a limited staff, it’s easy for 

your business to be overburdened. 

Document imaging solutions help alleviate 

this burden by allowing many of these tasks to 

be done easily and quickly while sitting at a 

computer. 

It is hard to say how much time is wasted in 

retrieving documents, but some studies show 

that professionals spend up to two hours a day 

retrieving files. When many documents are 

needed, it’s easy to get overloaded. Reducing 

the time wasted searching for documents is one 

of the main reasons companies are installing 

document imaging solutions. 


18 Angels 

Wheel 

Sharon Ivy Jones 

Date of Birth: October 17, 1968 

Date Missing: September 22, 2002 

From City/State: Norfolk, VA 

Age at Time of Disapperance: 33 

Gender: Female 

Race: Black 

Height: 64 inches 

Weight: 130 pounds 

Hair Color: Brown 

Hair (Other): Widow’s peak. 

Eye Color: Brown 

Complexion: Medium 

More Missing Persons at 

www.thetrucker.com 

Identifying Characteristics: Tatoo of “Tweety Bird” on right 

shoulder, round vaccination mark on upper left arm. 

Clothing: Black spaghetti strap top with a silver emblem in the 

center, black pants. 

Circumstances of Disappearance: Unknown. Sharon disappeared 

under suspicious circumstances. She left her vehicle and 

personal belongings behind. 

Investigative Agency: Norfolk Police Department 

Phone: (757) 664-7291 

For Case Updates: http://projectjason.org/forums/topic/85- 

missing-woman-sharon-ivy-jones-va-09222002/ 

Sharon is Project Jason’s 18 Wheel Angel Poster Campaign for 

September 2014, Campaign 4. Please visit our website, and 

download and distribute her poster, located at http://www. 

projectjason.org/aan/AAN_SharonJones.pdf 

If you have seen any of our missing persons, please call the law enforcement agency listed. All missing persons are loved 

by someone, and their families deserve to find the answers they seek in regard to their disappearance. 


18 Angels 

Wheel 

Clinton Devon Nelson 

More Missing Persons at 

www.thetrucker.com 

Alias / Nickname: Clint, Clinton Nelson-Johnson 

Date of Birth: 1985-08-09 

Date Missing: 2006-09-01 

From City/State: Princeton, LA 

Missing From (Country): USA 

Age at Time of Disappearance: 21 

Gender: Male 

Race: White 

Height: 73 inches 

Weight: 160 pounds 

Hair Color: Blonde 

Eye Color: Blue 

Complexion: Light 

Glasses/Contacts Description: Glasses with round silver wire frames. 

Identifying Characteristics: Faint scars from dog bite over right eyebrow 

onto eye lid, corner of right eye, right temple, and lower jaw line, 

scar from recent stitches on left collarbone, recently fractured three left 

ribs and right arm, facial hair on chin and lip, previously fractured legs. 

Clothing: Black “ECKO” brand T-shirt, blue jeans, black knit cap, new 

white “DC” athletic shoes with red trim, new black leather belt, white 

anklet socks with gray bottoms. 

Circumstances of Disappearance: Unknown. Clinton was last seen 

at approximately 8:30pm leaving a friend’s residence in the vicinity of 

Ward Ln. and Hwy 80 in Princeton, LA. Clinton has a medical condition. 

Investigative Agency: Bossier Sheriff’s Office 

Phone: (318) 965-2203 

Updates on the case: http://projectjason.org/forums/topic/435-missing-man-clinton-nelson-la-09012006/ 

Clinton is Project Jason’s 18 Wheel Angel Poster Campaign for 

September 2014, Campaign 1. Please visit our website, and download 

and distribute his poster, located at http://www.projectjason.org/aan/ 

AAN_ClintonNelson.pdf 

If you have seen any of our missing persons, please call the law enforcement agency listed. All missing persons are loved 

by someone, and their families deserve to find the answers they seek in regard to their disappearance. 



Profit sharing 

$1,500/year 

Practical mile = 47.4¢ 

Assessorial pay = 1¢ 

Vacation/Bonus/ Training = 1.8 ¢ 

Short route 

comparison 

based upon 2013 averages 

52.3¢ 

877.665.5981 | CreteCarrierJobs.com

877.665.5981 | CreteCarrierJobs.com

It’s tIme to change lanes. 

Crete Carrier increased pay 2¢ per practical mile for all national OTR drivers 

and 4¢ for owner operators. We pay our drivers the best because they truly 

are the best in the industry. 

Do you deserve a pay raise? 

Join the haul of fame at CreteCarrierJobs.com or call 877.665.5981.

877.665.5981 

CreteCarrierJobs.com 

/CreteCarrierCorporation 

@CreteCarrier 

@CreteCarrier 

/CreteCarrierCorp

ATRI Releases Study on Effects of 

CMV Enforcement Disparities 

on Carrier Safety Performance 

The American Transportation Research Institute 

(ATRI) released its newest study, Evaluating 

the Impact of Commercial Motor Vehicle 

Enforcement Disparities on Carrier Safety 

Performance. According to Steve Niswander, 

vice president, safety policy & regulatory 

relations of Groendyke Transportation and 

ATRI Research Advisory Committee (RAC) 

chairman, “This assessment was ranked as the 

number one research issue for the industry 

during our annual RAC meeting in 2013 and its 

impact on the industry should be significant.” 

This analysis documents the necessity for some 

flexibility in developing enforcement strategies 

specific to a state’s needs, but also confirms 

that state enforcement disparities create 

uneven safety playing fields for carriers that 

have different operating patterns and mileage 

exposure in the lower 48 states, ATRI officials 

said. 

Furthermore, the different priorities and 

violation issuance rates across states 

dramatically undermine the uniformity of 

CSA — a supposedly standardized safety 

assessment program. By simply crossing into 

an adjoining state, carrier BASIC scores can 

change markedly. 

For example, ATRI’s model calculated one 

carrier’s Hours of Service percentile decreasing 

by 4.2 points, but their Vehicle Maintenance 

percentile increasing by 12.2 points if state 

violation rates were normalized. Finally, based 

on two nationally recognized violation lists 

most closely associated with future crash 

risk, ATRI’s research documents considerable 

variability in state emphasis on those violations 

that generate the greatest safety benefit. 

ATRI’s research findings generate from four 

specific tasks: 

• State Data Metrics Compendium which 

compares and contrasts several dozen safety 

and operational metrics for the lower 48 states. 

• Relating Violations to Crash Risk Analysis 

reveals that while certain violations have 

a stronger relationship to crash risk, these 

violations may not be equitably emphasized 

across states. 

• State Enforcement Objective Case Studies 

evaluate the impact of six specific state 

enforcement priorities on actual safety 

outcomes. 

• Carrier Case Studies quantify the impact of 

state enforcement disparities on specific motor 

carrier safety measures within the Safety 

Measurement System (SMS), based on an 

ATRI-developed model that assesses the impact 

that standardizing state enforcement activities 

would have on SMS scores across seven 

carriers. 

“ATRI’s study unequivocally quantifies what 

we know is a serious defect in the CSA scoring 

system – that carrier safety performance 

as represented by BASIC scores can be 

dramatically impacted by the states in which 

a carrier operates based on nothing more than 

the states’ varying enforcement priorities. 

Until these disparities are rectified, peer-based 

comparisons within CSA’s scoring system will 

continue to be flawed and of little value as a 

tool for monitoring carrier and driver safety 

performance unless accounted for properly,” 

said Brett Sant, Knight Transportation’s vice 

president of safety and risk management 


and a member of ATRI’s Research Advisory 

Committee. 

Landstar Reveals Newest Million 

Mile Safe Drivers 

Landstar System paid tribute to the best and 

safest of Landstar’s owner-operators at the 3rd 

Annual Landstar BCO All-Star Celebration 

event. The event featured an awards program 

during which Landstar inducted 11 business 

capacity owners (BCOs) as Landstar Roadstars 

and honored 126 BCOs for driving one million 

consecutive miles without a preventable 

accident, 18 BCOs as new Two Million Mile 

Safe Drivers and one BCO as a new Three 

Million Mile Safe Driver. 

To top off the celebration, Landstar presented 

its second truck giveaway of 2014. The truck 

in this giveaway, sponsored by Comdata, was 

exclusively reserved for a Landstar Roadstar or 

Million Miler. 

BCO is Landstar’s term for the independent 

contractors who provide the company with 

transportation capacity under exclusive lease 

arrangements. Collectively, these 145 BCOs 

who make up the Million Miler Class of 2013 

have safely driven a total of 165 million miles – 

a distance that would cover the 4 million miles 

of public roads in the United States more than 

41 times. On average, it takes a truck operator 

10 years to travel a million miles. This distance 

would take the typical driver of a passenger 

vehicle 67 years – around the time of their 83rd 

birthday – to complete. 

“Landstar is proud to showcase this latest class 

of Landstar Million Mile Safe Drivers as 

among the industry’s best. Their talent, hard 

work and dedication to safety is truly worthy of 

celebration. They make the roads safer for all 

of us,” said Landstar Chairman and CEO Henry 

Gerkens. “We are especially proud to recognize 

the company’s new Three Million Mile Safe 

Driver, Ray Price.” 

Bruce Oakley Obtains Oklahoma’s 

Port 33 

Arkansas’ Bruce Oakley Inc. has purchased 

Johnston’s Port 33 in Inola, OK, which owned 

and managed four ports along the Arkansas 

River and the lower Mississippi River. The deal 

allows Bruce Oakley Inc., a diversified bulk 

commodity sales and transportation company in 

North Little Rock, AR, to expand its operations. 

Oakley operates ports along the Arkansas, 

Mississippi and Red rivers. 

The purchase of Johnston’s is a good fit 

for Oakley because of the similarities in 

the services both companies provide. Both 

companies provide transportation and storage 

of the products handled, but Oakley also owns 

the product. Oakley’s purchase of Johnston’s 

will open new markets for its fertilizer and 

grain. Oakley was founded in 1968 in El Paso, 

AR, by Bruce Oakley. It is operated today 

by Dennis Oakley and his family, who have 

“grown the company” to become “a diversified 

bulk commodity sales and transportation 

company” that serves customers both here and 

abroad. 

Oakley also has a diversified trucking division 

capable of transporting bulk commodities, 

through the use of end dump, pneumatic, and 

hopper bottom trailers. Oakley has ports in 

Arkansas, Louisiana and Missouri, where 

it provides storage, loading, unloading and 

transportation services. This port will also 

provide a new terminal to house independent 

contractors in the area for a variety of different 

load options as well as local, regional, home 

weekly type of freight. 


PROTECT 

By Victor Zimmerman 

Did you 

Know… 

here are several changes in 2014 regarding 

T the Fed Med Card-the popular name for 

the medical examiner’s certificate every CDL 

driver who operates vehicles with maximum 

gross vehicle weight of over 10,000 pounds 

must obtain. 

• By January 30, 2014, CDL drivers were 

required to be in full compliance to self 

certify to their State Driver’s License 

Agency (SDLA) regarding the type of 

commercial motor vehicle they drive or 

expect to drive. CDL drivers should have 

also provided a current Fed Med Card 

to their SDLA to be identified with a 

“certified” medical status on their driving 

record. Failure to maintain a “certified” 

status may result in loss of their CDL. 

• The CDL holder is responsible for 

transmitting their medical exam 

information to their SDLA according 

to that specific State’s requirements. 

Information on how a State is handling 

the Medical Certification requirements 

and to determine who to contact for 

additional information, is available on 

the FMCSA website at the following link: 

http://www.fmcsa.dot.gov/registrationlicensing/cdl/MedicalCertificate_ 

StateByStateSubmission Instructions.pdf 

• Beginning May 21, 2014, only those 

medical examiners on the FMCSA 

national registry may be used to obtain the 

required medical certificate 

for interstate CDL holders. 

Medical examiners must 

complete certain training 

concerning FMCSA’s 

physical qualification 

standards, pass a test to 

verify an understanding 

of those standards, and 

maintain and demonstrate 

competence through periodic 

training and testing. Medical 

examiners must complete 

periodic training every 5 

years and re-certify every 10 

years. Drivers may locate 

a medical examiner near 

them by using the website. 

The list includes physicians, 

nurse practitioners, physician assistants 

and chiropractors, and is available at 

https://nationalregistry.fmcsa.dot.gov/ 


PROTECT 

Did you 

Know… 

NRPublicUI/home.seam. 

• The CDL holder is still required to provide 

the information to their SDLA (see 

paragraph above) after full implementation 

of the requirement to use medical 

examiners on the National Registry. 

state commercial motor vehicle inspectors. 

This is being done to protect commercial 

• If the CDL holder looses their medical 

exam they must contact the medical 

examiner directly for a replacement. The 

medical exam reports are not held in the 

National Registry database. 

• If the medical examiner is later found 

to be unqualified or participated in 

fraudulent certifications, the certificate is 

still considered valid. However, FMCSA 

may conduct an individual review of the 

certificate, which may be voided based 

upon FMCSA’s review. 

• The FMCSA extended the deadline 

until January 30, 2015, for CDL holders 

to retain paper copies of their medical 

examiner’s certificate and to make the 

document available for review upon 

request at the roadside by federal and 

drivers from being cited for violations 

because some states are not yet in full 

compliance with the new system. 

The bottom line is to get your medical examination information to your SDLA and 

hold on to that paper! 

Phone: 800-494-7517 

Website: 

www.dacfix.com www.CSA2010fix.com 

Mailing address: 

4516 Lovers Lane 

Suite 399 Dallas, TX 75225 


SAF 

AFETY 

TIPS 

By Bob Hataway 

Have you 

ever 

had a set of your 

wheels run off while you 

are going down the highway? 

A driver in Fort Worth, TX was 

east bound on the way to his delivery 

destination early one morning. To his 

amazement, he saw a set of driver 

wheels going past him. He noticed the 

difference in the operation of his tractor 

and immediately pulled over to inspect the 

damage. 

The back axle had dropped down; 

however, it was not touching the road. 

Inspection of the axle revealed that the 

Faulty Wheel 

Bearings 

wheel bearings had failed causing them 

to overheat and lock up. They had broken 

away from the axle. 

The driver wheels rolled into the center 

median; across the west-bound traffic; up 

an embankment; through an intersection; 

and crashed into a local policeman’s 

passenger side. The local smokey, who was 

sitting at the red light, was not injured but 

he got a wake-up call early that morning. 

As funny as it was, it could have been very 

serious. 

Mechanical components that require 

oil and grease for lubrication are going 

to wear out over a period of time. A daily 

inspection of these items is necessary. 

Some points to observe are as follows: 

1. The maintenance shop should keep accurate records concerning the last time a 

replacement was made for the wheel bearings and be periodically scheduled for 

replacement. Anytime the wheels are jacked up, they should be rocked back and 

forth to determine if slack is in the bearings. 

2. Drivers must maintain a proper oil level for the bearings as recommended by the 

manufacturer. The level of oil can be monitored through the sight glass on the hub. 

The glass should be checked daily and notations made on the inspection report. 

3. Further the driver can check periodically throughout the day for the amount of heat 

being generated by placing his hand on the hub. If the hub is giving off excessive 

heat or is too hot to touch, it should be broken down immediately. 

That’s the way I see it - Bob Hataway 

- TransAlive. 

Bob Hataway heads up TransAlive 

USA, Inc., an organization dedicated to 

helping truckers when they have accidents 

away from home. More information is 

available by calling 800-USA-HURT. 

www.transalive.com 


Profit sharing 

$1,500/year 

Practical mile = 48.6¢ 

Assessorial pay = 1.3¢ 

Vacation/Bonus/ Training = 1.6¢ 

Short route 

comparison 

based upon 2013 averages 

53.6¢ 

53.6¢ 

Do you deserve a pay raise? 

Join the haul of fame at ShafferJobs.com or call 877.670.0234. 

877.670.0234 

Shaffer 

Jobs.com 

/Shaffer 

Trucking 

@CreteCarrier 

@Shaffer 

Trucking 

/Shaffer 

TruckJobs

Henry Albert Awarded the 2014 

Gary King Memorial Award 

Trucker Buddy International and 

the Iowa 80 Group, Walcott, IA, has 

awarded Henry Albert, a fleet owner and 

professional driver, with the annual ‘Gary 

King Memorial Trophy’ 

for his outstanding 

representation of 

the Trucker Buddy 

International program. 

“Henry is a stellar example 

of the superior and caring 

drivers who make the 

time to visit, to teach 

and to correspond with 

thousands of students 

throughout the year,” said 

Randy Schwartzenburg, 

executive director 

of Trucker Buddy 

International. 

Albert has helped 

schoolteacher Rachael 

Tann and her secondgrade 

students in 

Manheim, PA, to better 

Henry Albert 

understand the trucking industry and how 

trucking impacts all of their lives while 

encouraging them to be excellent students 

and valuable community members. 

The award was presented by Paul 

Abelson, an industry veteran, past board 

member, and highly-revered writer and 

editor for numerous trucking publications at 

the Super Truck Beauty Contest, part of the 

Iowa 80’s Truckers Jamboree held annually 

in Walcott. 

The late Gary King was the founder 

of Trucker Buddy International and the 

visionary who established 

the nonprofit 501(c)(3) 

organization in 1992 and 

dedicated the program 

to helping educate and 

mentor schoolchildren 

via a pen-pal relationship 

between professional 

truck drivers and children 

in grades K-8. Trucker 

Buddy matches classes of 

students with professional 

truck drivers. Every week 

drivers share news about 

their travels with their 

class. 

Albert is the owner 

of Albert Transportation 

of Statesville, NC and a 

current Trucker Buddy 

Ambassador and a 

member of the Freightliner Run Smart team. 

He has been an industry-leading contributor 

to help improve aerodynamics and fuel 

efficiency for the trucking industry. 

The Gary King Memorial Trophy is 

given to a Trucker Buddy participant of 

the Walcott Truckers Jamboree who shows 

dedication and passion for young students 

and the industry. 


The Band Perry Helps Teens 

Celebrate Safe Driving 

Teens who commit to safe driving have the 

chance to bring award-winning superstar 

sibling sensation The Band Perry to their 

hometown for a private concert this coming 

members of The Band Perry. “Teen driver 

safety continues to be a major issue, and this 

program gives us a platform to spread the 

word and encourage safe driving in teens’ 

school year. 

As part of the State Farm Celebrate My 

Drive program, the company is teaming up 

with 

The Band Perry to encourage safe driving 

in high schools across the U.S. and Canada. 

Last year more than 6.3 million safe driving 

commitments were made through this 

program. Celebrate My Drive promotes 

responsible driving practices like 2N2: 2 

eyes on the road and 2 hands on the wheel. 

“We have such great memories of when we 

first got our driver’s licenses and we love 

that Celebrate My Drive is such a positive 

program that supports new teen drivers,” said 

first years behind the wheel. It’s a privilege 

to partner with State Farm to shed light on 

this important issu e and hopefully help save 

lives.” 

Starting today through Oct. 7, 

administrators at U.S. and Canadian high 

schools can go to www.celebratemydrive. 

com to register to participate in the 

celebration. Teens and community members 

can commit to safe driving once a day 

every day from October 15 24 in support 

of their favorite high school. Two grand 

prize winning schools will receive a private 

concert from The Band Perry. The 100 high 

schools with the most online safe driving 


commitments 

will win a 

grant award 

of $25,000 or 

$100,000. 

“Getting a 

driver’s license 

is a major 

milestone in a 

young adult’s 

life, and The 

Band Perry is 

the perfect partner to help celebrate it,” said 

Leif Roll, Marketing Vice President for State 

Farm. “Teens, in particular, connect with 

music in a major way, 

so it only makes sense 

to partner with one 

of the biggest 

acts in 

music to 

celebrate 

this new 

generation of 

teen drivers. As a 

leader in auto safety, 

we feel Celebrate 

My Drive has proved to be a positive way to 

help educate teens and their parents about 

teen driver safety.” 


The 

Bottom Line 

By Shasta D. May 

A few important tax tips. 

ACCOUNTANTS - 

NOT JUST FOR TAX TIME 

Your accountant can be a good source 

of information throughout the year. In 

addition to tax preparation, bookkeeping 

and calculating your quarterly estimated tax 

payments; your accountant can also help 

you plan for major financial purchases and 

advise when faced with business decisions. 

Through planning and communication with 

your accountant you can make informed 

business decisions; avoid costly business 

mistakes and keep your operation running as 

profitably as possible. 

REMINDER FOR THOSE ON 

EXTENSION 

If you are on extension for the 2013 tax 

year and have not had your income taxes 

prepared, now is the time to get them done. 

The October 15 deadline is fast approaching, 

TAX TIPS 

and you don’t want to wait until the last 

minute. 

ESTIMATED TAX PAYMENT 

COMING UP 

September 15 is the due date for the 3rd 

quarter estimated tax payment for 2014. 

There is only one more estimated tax 

payment after that on January 15, 2015 for 

the 4th quarter. Having a tax projection done 

is a good way to determine where you’re at 

from a tax-liability standpoint. 

GOOD TIME FOR INCOME TAX 

PROJECTIONS 

You have eight full months of operation for 

the year, and it is a perfect time to project 

your profit and loss for the rest of the year. 

As a self-employed person, you need to 

know where you stand before the end of the 

year in order to make financial decisions. 

Having a projection done will help answer 

some important questions. How much should 

be paid in to the IRS to cover your 2014 

tax liability? Is there anything you can do 

before year-end to reduce your tax liability? 

Will it help to buy some tires or make a 

contribution to a retirement account before 

the end of the year? 

Being able to answer those questions will 

enable you to plan for the remainder of the 

year. You may be planning to purchase a new 

truck, take some time off, do a major truck 

overhaul, fix up your home, or add to your 

savings. Done now, the projection will go 

a long way in indicating your tax position 

before the end of the year so you can do 


some informed planning. 

Getting advice from a trucking tax specialist 

can keep you and the business out of trouble 

by making sure you get the business and 

financial information needed to make 

informed decisions, while allowing you to 

focus on running the business. 

EQUIPMENT – BUY, SELL, 

TRADE 

We get a tremendous number of calls 

regarding the tax ramifications of buying, 

selling and/or trading equipment. So here 

is a quick rundown of the consequences 

of purchasing verses trade-in. With a 

strong recommendation to consult with 

your tax advisor before you buy, sell or 

trade equipment. There are several tax 

consequences you may not be aware of. Like 

a taxable gain or reduction of depreciation 

on your new equipment. 

Example: Let’s assume you acquired a new 

tractor several years ago for $100,000, and 

that you have depreciated $80,000 over 

the last few years. Your tax 

basis in that property is now 

$20,000 (that’s the $100,000 

original cost less $80,000 

depreciation taken). 

If you were to sell that 

equipment for $50,000, you 

would have a gain of $30,000 

(that’s the sales price less the 

basis) and that gain is taxable. 

The gain is ordinary income, not capital gain. 

If you traded in this same equipment 

instead of selling, there would be no 

taxable gain to report on your tax return, 


ut the depreciation available on your new 

equipment would be reduced by $30,000. 

The trade reduces your depreciation by the 

gain amount instead of creating a taxable 

gain. 

Remember, that what you owe on the 

equipment has nothing to do with the tax 

calculation or “basis”. You could sell your 

truck for $50,000, then turn around and pay 

off the $50,000 you owe on the loan and you 

will still have a $30,000 taxable gain to pay. 

Be sure you know the tax ramifications 

before you proceed with any equipment 

transactions. Your tax advisor can calculate 

the current basis and thereby giving you 

information that will help you make the 

most informed business decision possible. 

This article has been presented by MBA 

Tax & Bookkeeping Service, a company proud 

to provide Corporate/LLC filings, income tax, 

bookkeeping and IRS problem resolution services 

to truckers in all states. If you would like 

additional information or have questions, calls 

are always welcome. Contact us at 888-407-1669 

or visit our website at www.mbataxhelp.com. 

This article is provided for informational 

purposes only and is not intended as legal or 

tax advice. Each individual business situation is 

different and the information contained herein 

is meant for general information purposes only. 

Specific tax and legal recommendations can only 

be made after an individual has consulted his or 

her qualified tax or legal professional. 


ADVERTISERS INDEX 

Anderson Trucking Service ........................ 8-9 

Arnold Transportation .................................. 51 

Bennett Motor Express ................................27 

Boyd Brothers ..............................................35 

BTC ..............................................................70 

Butler Transport ......................................43,69 

CalArk .....................................................Insert 

Celadon ............................................ Insert,2-4 

Central Hauling Company ......................Insert 

Central Refrigerated Service ...................Insert 

Covenant Transport .................................30,53 

Crete Carrier Corporation .......................Insert 

CRST-TCTS ..............................................5,57 

CRST-Van Expedited ...................................45 

Crystal Flash ................................................16 

Decker Truck Line Inc. ................................25 

Dynamic Transit ...........................................29 

E.W. Wylie ................................................... 61 

Gordon Trucking .....................................14-15 

Harris Quality ..............................................32 

Hunt ........................................................36,65 

JK Hackl.......................................................37 

KLLM Transport Services ......................Insert 

Knight Refrigerated Transportation .............33 

Landstar Transportation ...............................64 

Marten ....................................cover, 10-11,13 

MCT/Comcar ..........................................Insert 

Mercer Transportation..................................23 

National Van Lines.......................................62 

OrTran .....................................................31,63 

PAM Transport & PAM Cartage .............17,49 

Prime Inc .................................................Insert 

RTI ..........................................................Insert 

Shaffer ..........................................................47 

Super Service ...............................................55 

Swift Transportation ....................................19 

TA/Petro .............................................12,34,58 

Tango Transport ......................................28,59 

TMC Transportation .......................................7 

Trans AM ..................................................... 41 

Transport America ........................................ 21 

Transport Designs ........................................32 

United Road ............................................22,67 

USA Truck ...................................................39 

JRRW ...........................................................54

T2K_09-14_ONLINEDITION

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