JOO_07-16_OnlinEdition

A TARGET MEDIA PARTNERS PUBLICATION 

5400 Laurel Springs Pkwy Suite 703, Suwanee, GA 30024 

CEO: Mark Schiffmacher 

CFO: Susan M. Humphreville 

Vice President: Ed Leader 

ACCOUNT EXECUTIVES: 

Roger Fair 

RogerF@targetmediapartners.com 

(256) 676-3688 

John Hicks 

JohnH@targetmediapartners.com 

(770) 418-9789 

Greg McClendon 

GregMc@targetmediapartners.com 

(678) 325-1023 

Meg Larcinese 

MegL@targetmediapartners.com 

678-325-1025 

Jeff Mealor 

Jeff.Mealor@targetmediapartners.com 

(770) 225-5866 

GENERAL MANAGER: 

Megan Hicks 

MeganH@targetmediapartners.com 

SALES MANAGER: 

Jerry Critser 

JerryC@targetmediapartners.com 

ART DIRECTOR: 

Chad Singleton 

ChadS@targetmediapartners.com 

FEATURES 

Chromed Out Trucks........................................................................ 18 

Class 8 Update................................................................................... 30 

Owning The Wheel........................................................................... 36 

Sudoku Puzzle.................................................................................... 42 

ADVERTISERS 

Atlas World Group..................................44 

Bennett Motor Express...........................21 

Bruce Oakley............................................27 

Driver Pulse..............................................14 

Graebel Van Line............................... 15,28 

Minstar................................................ 17,39 

Panther Expedited Services, Inc..............9 

RTI..........................................................6,25 

Schneider National, Inc............. 2-3,34-35 

Stageline Express, Inc................. 4-5,40-41 

Star Freight...............................................11 

Super Service...................................... 10,37 

Tradewinds...............................................43 

Tran Stewart Trucking...................... 12,31 

Transport Design.....................................23 

TruckJobSeekers.com..............................16 

Universal................................................8,33 

UPS Freight........................................ 13,29 

Job Opportunities I 7

SHOW TRUCK PICTORIAL 

Ron Miles 

Kenosha, WI 

Joel Dawes 

Waterford, WI 

18 I Job Opportunities

PHOTOS COURTESY OF ROCKWOOD PRODUCTS, INC. 


Bill Bowling 

Fostoria, OH 

Mike Badyk 

Winnipeg, MB 

Job Opportunities I 19


Brad Osborne 

Fairfield, OH 

Tom Scholton 

Zeeland, MI 



Larry Graves 

Afton, OK 

Johnny Boulay 

Hubbards, NS 

Eric Bilgo 

Jackson, WI 



David D Foster 

Joplin, MO 

Bobby Lambrix 

Carleton, MT 



Mike Manuel 

Front Royal, VA 

Ryan Almon 

Owensville, IN 

Ryan Van Haitsma 

Zeeland, MI 


CLASS 8 UPDATE 

A couple of 

CLASS 8-RELATED 

news items to note: 

APRIL USED CLASS 8 TRUCK SALES DOWN 3 PERCENT, YEAR-TO-DATE 

DECLINE CONTINUES, ACT REPORTS 

April Used Class 8 truck same dealer sales 

dropped 3 percent from March and also 3 

percent from the previous April, according to 

a report by transportation analyst firm ACT 

Research. 

“April Class 8 used truck volumes … 

[ended] their upward trek, while year-to-date 

declines continued for a fourth consecutive 

month, down 4 

percent from April 

2015,” said Steve Tam, 

ACT’s vice president- 

Commercial Vehicle 

Sector. “Dealers are 

reporting that used 

truck sales remain 

below 2015 levels 

and inventories have 

risen, while used 

truck prices continue 

to drop. The average 

price of used Class 8 

trucks improved by 4 

percent month-overmonth 

during the same period, but remained 

8 percent lower when compared to April of 

2015.” 

The report provides data on the average 

selling price, miles, and age of heavy trucks 

based on a sample of industry data, ACT 

reported. ACT publishes new and used 

commercial vehicle (CV) industry data, 

market analysis and forecasting for the North 

American market, as well as the U.S. tractortrailer 

market and the China CV market. For 

more information on ACT, visit actresearch. 

net. 


CLASS 8 UPDATE 

MACK TRUCKS TO DEMONSTRATE ZERO-EMISSION CAPABLE DRAYAGE TRUCKS 

Mack Trucks will demonstrate two zeroemission 

capable Class 8 drayage trucks as 

part of a California-based heavy-duty truck 

development project designed to help reduce air 

pollution at freight-intensive locations throughout 

the state. 

The project, which will be led by the South Coast 

Air Quality Management District (SCAQMD), will 

receive funding through a $23.6 million grant from 

the State of California. The grant was announced 

during the Advanced Clean 

Technology (ACT) Expo 2016 in 

Long Beach. 

SCAQMD will partner with 

four separate air quality districts 

in California to work toward the 

first large-scale demonstration 

of zero-emission heavy-duty 

trucks. As one of the truck 

manufacturers selected to 

receive funding, the Mack trucks 

will focus on ultra-low NOx 

technologies, while advancing 

plug-in hybrid and geo-fencing 

capabilities explored in previous 

and on-going projects. 

“Mack looks forward to 

continuing our collaboration with SCAQMD 

and demonstrating two zero-emission capable 

drayage trucks,” said Dennis Slagle, president 

of Mack Trucks. “Mack has been a leader in 

powertrain innovation for decades, and we are 

excited to apply our knowledge to this project.” 

The goals of the zero-emission capable 

drayage truck project include reducing pollution 

and greenhouse gas emissions at locations with 

heavy freight volumes, including ports, rail yards 

and the freight corridors connecting them. 

“This unique collaborative effort is aimed at 

fostering the development of advanced zeroemission 

truck technologies that 

are vital to improving air quality in 

communities near our busy freight 

corridors,” said 

Joe Buscaino, 

Los Angeles City Councilman and SCAQMD 

Board Member. “Cleaner truck fleets on our 

roadways are important for air quality and climate 

goals, and essential to protecting public health.” 

Mack’s efforts will build upon its experiences 

in designing and demonstrating a plug-in hybrid 

electric (PHEV) drayage truck based on a Mack 

Pinnacle daycab model. JOO 


OWNING THE WHEEL 

BY JOHN EWING 

IMPORTANT TAX INFORMATION FOR TRUCKERS 

ACCOUNTING – PART 2 

We left off last issue with an example 

expense, a $200 purchase for FUEL 

which we paid for with a debit card on 

our business checking account. If you don’t have 

a separate checking account for your business 

you should open one now. It will be much easier 

ACCOUNT TYPE ACCOUNT NAME DEBIT AMOUNT 

REDUCE 

CASH CHECKING ACCOUNT 200 

to keep track of what your business has and how 

your business is doing if you keep your business 

books separate from your personal books. But 

that’s another topic, so let’s get back to our 

sample entry and understanding how to enter it 

in our books. 

EXPENSE FUEL 200 

TOTAL 0 

CREDIT AMOUNT 

INCREASE 

Let’s start this time by understanding a 

few terms that you’ll need to know. The basic 

accounting terms that you need to understand 

are: 

ASSET: everything of value that the business 

owns. Typical assets are your banks account, 

your truck, if you have separate property for the 

business, the land, any buildings on the land 

and so forth. Basically Assets are anything and 

everything that is owned by the business and 

used exclusively for the business. 

LIABILITIES: everything that the business owes 

to someone else. These are things like your truck 

loan, the balances on any fuel cards, credit 

cards and any accounts which have a balance 

due. So anything and everything that you owe is 

a Liability. These are usually broken down into 

current liabilities, things that you pay off every 

month and long term liabilities which are for 

things which are paid off over a long term such 

as your truck loan. 

EQUITY: is the value of the company. It is the 

difference between the Assets and the Liabilities 

and can be a positive or a negative amount. This 

relates back to our basic accounting formula, 

ASSETS = LIABILITIES + EQUITY. It is this 

basic formula and how it can be used to figure 

out what you need to enter that we’re going to 

discuss this time. Last issue we used a little 

table to illustrate what was happening with our 

sample entry. 

The account TYPE directly relates to the 

ASSET/LIABILITY/EQUITY categories. This 

relationship gives you the ability to determine 

what type of account is being increased and 

what is being decreased. Thus it’s possible, 

once you understand what account goes in each 

category to figure out what to Debit(reduce) and 

what to Credit(increase) so that your entry will 

balance. Looking at our sample entry we have – 

DEBIT(-) CREDIT(+) 

200 200 

CHECKING FUEL 

ASSET EXPENSE 


OWNING THE WHEEL 

BY JOHN EWING 

IMPORTANT TAX INFORMATION FOR TRUCKERS 

So here’s the logic. You purchased fuel 

which is a EXPENSE account using CASH 

from your checking account (a debit card is a 

‘cash equivalent). So you are going to increase 

the EXPENSE account and you are going to 

decrease the CASH account. The increase 

DECREASE (DEBIT) the Checking account and 

you will INCREASE (CREDIT) the FUEL account. 

The T chart just gives you a way to visualize this 

so that you can easily see what account needs 

to be decreased and what account needs to 

be increased. Every entry you make needs to 

minus the decrease then equals zero and the 

entry balances. 

Most accounting entries will fit into this same 

pattern and I’ve found that the easiest way to 

understand them is to relate them to their actual 

value. Debits deduct and credits increase. 

Assets are a positive value (things you own) and 

Liabilities are a negative value (things you owe). 

So EXPENSE accounts are Liability type accounts 

and CASH accounts are an Asset. When you 

spend $200 you are now MINUS 200 so you will 

have these two sides to it and needs to balance. 

Accounting is basically moving values back 

and forth between your different accounts. In 

every case one account will be increased by the 

amount of the transaction and another account 

will be decreased by that same amount. Next 

we’ll talk about account TYPES, and whether 

they represent a positive value account or a 

negative value account. That is the last piece to 

this puzzle and once you understand that the 

puzzle suddenly falls into place. 

TILL NEXT TIME, BE SAFE. 


SUDOKU PUZZLE 

Sudoku 

How to play: You must complete the Sudoku puzzle so 

that within each and every row, column and region, the 

numbers one through nine are only written once. 

There are 9 rows in a traditional Sudoku puzzle. Every 

row must contain the numbers 1, 2, 3, 4, 5, 6, 7, 8, 

and 9. There may not be any duplicate numbers in any 

row. In other words, there can not be any rows that are 

identical 

There are 9 columns in a traditional Sudoku puzzle. 

Like the Sudoku rule for rows, every column must also 

contain the numbers 1, 2, 3, 4, 5, 6, 7, 8, and 9. Again, 

Difficulty: Easy 

there may not be any duplicate numbers in any column. 

Each column will be unique as a result. 

A region is a 3x3 box like the one shown to the left. 

There are 9 regions in a traditional Sudoku puzzle. 

Like the Sudoku requirements for rows and columns, 

every region must also contain the numbers 1, 2, 3, 4, 

5, 6, 7, 8, and 9. Duplicate numbers are not permitted 

in any region. Each region will differ from the other 

regions. 

Exciting Announcement 

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AT A GLANCE 

Company: Tradewinds 

Headquarters: Westfield, IN 

Years in Business: 20 years 

Number of Terminals: 1 

Terminal Locations: 

Indianapolis, IN 

Benefits: 

• Lease Purchase Program 

$0 Down Payment 

• Paid on PRACTICAL Miles 

• Home Weekly 

• Solos = 2700 Miles Per Week Avg. 

• Teams = 5200 Miles Per Week 

Avg. 

• $2,500 Sign on Bonus! 

Using the free mobile app on your smartphone, scan the bar 

above for more information about this company

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