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Segment Information | 3 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
Segment Information | Segment Information We have two reportable segments – Truckload Transportation Services (“TTS”) and Werner Logistics. The TTS reportable segment consists of two operating segments, Dedicated and One-Way Truckload. These operating segments are aggregated because they have similar economic characteristics and meet the other aggregation criteria described in the accounting guidance for segment reporting. Dedicated provides truckload services dedicated to a specific customer, generally for a retail distribution center or manufacturing facility, utilizing either dry van or specialized trailers. One-Way Truckload is comprised of the following operating fleets: (i) the medium-to-long-haul van (“Van”) fleet transports a variety of consumer nondurable products and other commodities in truckload quantities over irregular routes using dry van trailers, including Mexico cross-border routes; (ii) the expedited (“Expedited”) fleet provides time-sensitive truckload services utilizing driver teams; (iii) the regional short-haul (“Regional”) fleet provides comparable truckload van service within geographic regions across the United States; and (iv) the Temperature Controlled fleet provides truckload services for temperature sensitive products over irregular routes utilizing temperature-controlled trailers. Revenues for the TTS segment include a small amount of non-trucking revenues which consist primarily of the intra-Mexico portion of cross-border shipments delivered to or from Mexico where we utilize a third-party capacity provider. The Werner Logistics segment provides non-asset-based transportation and logistics services. Werner Logistics provides services throughout North America and generates the majority of our non-trucking revenues through three operating units. These three Werner Logistics operating units are as follows: (i) Truckload Logistics, which uses contracted carriers to complete shipments for brokerage customers and freight management customers for which we offer a full range of single-source logistics management services and solutions; (ii) the Intermodal (“Intermodal”) unit offers rail transportation through alliances with rail and drayage providers as an alternative to truck transportation; and (iii) Werner Final Mile (“Final Mile”) offers residential and commercial deliveries of large or heavy items using third-party agents, independent contractors, and Company employees with two-person delivery teams operating a liftgate straight truck. The accounting policies of the segments are the same as those described in the summary of significant accounting policies contained in our 2024 Form 10-K. Inter-segment transactions between reporting segments have been recorded at amounts approximating market and are eliminated in consolidation. The chief operating officer of the Company is our chief operating decision maker (“CODM”). Our CODM evaluates the operating results of each individual segment, using monthly divisional financial statements, to asses performance and to allocate resources to each segment. Our divisional financial statements detail the revenues and operating expenses of each individual segment netting to operating income (loss) that allows the CODM to make operational decisions regarding each individual segment. We do not prepare separate balance sheets by segment and, as a result, assets are not separately identifiable by segment. Based on our operations, certain revenue-generating assets (primarily tractors and trailers) are interchangeable between segments. Depreciation for these interchangeable assets is allocated to segments based on the actual number of units utilized by the segment during the period. Other depreciation and amortization is allocated to segments based on specific identification or as a percentage of a metric such as average number of tractors. The following tables summarize our segment information (in thousands):
| Three Months Ended March 31, 2025
| Truckload Transportation Services |  | Werner Logistics |  | Total
Revenues from external customers | $ | 497,812 |  |  | $ | 195,558 |  |  | $ | 693,370 |
Inter-segment revenues | 4,063 |  |  | — |  |  | 4,063 |
Reportable segment revenues | 501,875 |  |  | 195,558 |  |  | 697,433 |
Reconciliation of revenues: |  |  |  |  |
Other revenues (1) |  |  |  |  | 18,744 |
Elimination of inter-segment revenues |  |  |  |  | (4,063) |
Consolidated revenues |  |  |  |  | $ | 712,114 |
Less operating expenses: (2) |  |  |  |  |
Salaries, wages and benefits | 217,703 |  |  | 18,256 |  |  | 235,959 |
Fuel | 62,433 |  |  | 360 |  |  | 62,793 |
Supplies and maintenance | 51,338 |  |  | 2,673 |  |  | 54,011 |
Taxes and licenses | 21,957 |  |  | 223 |  |  | 22,180 |
Insurance and claims | 43,074 |  |  | 622 |  |  | 43,696 |
Depreciation and amortization | 63,046 |  |  | 3,692 |  |  | 66,738 |
Rent and purchased transportation | 38,453 |  |  | 169,219 |  |  | 207,672 |
Communications and utilities | 3,608 |  |  | 357 |  |  | 3,965 |
Gains on sales of property and equipment | (3,288) |  |  | (299) |  |  | (3,587) |
Other segment items (3) | 4,467 |  |  | 930 |  |  | 5,397 |
Reportable segment operating expenses | 502,791 |  |  | 196,033 |  |  | 698,824 |
Reportable segment operating loss | $ | (916) |  |  | $ | (475) |  |  | $ | (1,391) |
Reconciliation of operating loss: |  |  |  |  |
Other operating loss (1) |  |  |  |  | (4,441) |
Consolidated operating loss |  |  |  |  | $ | (5,832) |
| Three Months Ended March 31, 2024
| Truckload Transportation Services |  | Werner Logistics |  | Total
Revenues from external customers | $ | 547,055 |  |  | $ | 202,482 |  |  | $ | 749,537 |
Inter-segment revenues | 4,071 |  |  | — |  |  | 4,071 |
Reportable segment revenues | 551,126 |  |  | 202,482 |  |  | 753,608 |
Reconciliation of revenues: |  |  |  |  |
Other revenues (1) |  |  |  |  | 19,543 |
Elimination of inter-segment revenues |  |  |  |  | (4,071) |
Consolidated revenues |  |  |  |  | $ | 769,080 |
Less operating expenses: (2) |  |  |  |  |
Salaries, wages and benefits | 236,531 |  |  | 21,310 |  |  | 257,841 |
Fuel | 76,874 |  |  | 438 |  |  | 77,312 |
Supplies and maintenance | 54,130 |  |  | 1,884 |  |  | 56,014 |
Taxes and licenses | 24,776 |  |  | 240 |  |  | 25,016 |
Insurance and claims | 35,034 |  |  | 1,229 |  |  | 36,263 |
Depreciation and amortization | 66,933 |  |  | 3,667 |  |  | 70,600 |
Rent and purchased transportation | 32,495 |  |  | 174,166 |  |  | 206,661 |
Communications and utilities | 3,634 |  |  | 767 |  |  | 4,401 |
Gains on sales of property and equipment | (4,465) |  |  | (219) |  |  | (4,684) |
Other segment items (3) | 4,344 |  |  | 1,329 |  |  | 5,673 |
Reportable segment operating expenses | 530,286 |  |  | 204,811 |  |  | 735,097 |
Reportable segment operating income (loss) | $ | 20,840 |  |  | $ | (2,329) |  |  | $ | 18,511 |
Reconciliation of operating income: |  |  |  |  |
Other operating loss (1) |  |  |  |  | (2,923) |
Consolidated operating income |  |  |  |  | $ | 15,588 |
(1) Revenues and operating income or loss from segments below the quantitative thresholds for determining reportable segments. Those segments include driver training schools, transportation-related activities such as third-party equipment maintenance and equipment leasing, other business activities, and corporate related items which are incidental to our activities and are not attributable to any of our operating segments. (2) The significant expense categories and amounts align with the segment-level information that is regularly provided to the chief operating decision maker. Inter-segment expenses are included within the amounts shown. (3) Other segment items for each reportable segment primarily includes costs for professional services.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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