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SEGMENT INFORMATION
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
We have two reportable segments – 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 divisions. These three Werner Logistics divisions 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”) division 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 2025 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, 2026
Truckload Transportation ServicesWerner LogisticsTotal
Revenues from external customers$594,205 $195,836 $790,041 
Inter-segment revenues107 — 107 
Reportable segment revenues594,312 195,836 790,148 

Reconciliation of revenues:
Other revenues (1)
18,569 
Elimination of inter-segment revenues(107)
Consolidated revenues$808,610 

Less operating expenses: (2)
Salaries, wages and benefits
255,584 17,447 273,031 
Fuel81,499 618 82,117 
Supplies and maintenance61,464 2,948 64,412 
Taxes and licenses22,423 228 22,651 
Insurance and claims41,270 527 41,797 
Depreciation and amortization70,487 3,768 74,255 
Rent and purchased transportation48,159 170,602 218,761 
Communications and utilities3,999 382 4,381 
Gains on sales of property and equipment(4,616)(101)(4,717)
Other segment items (3)
105 1,422 1,527 
Reportable segment operating expenses580,374 197,841 778,215 
Reportable segment operating income (loss)$13,938 $(2,005)$11,933 

Reconciliation of operating income:
Other operating loss (1)
(7,938)
Consolidated operating income$3,995 
Three Months Ended March 31, 2025
Truckload Transportation ServicesWerner LogisticsTotal
Revenues from external customers$497,812 $195,558 $693,370 
Inter-segment revenues4,063 — 4,063 
Reportable segment revenues501,875 195,558 697,433 

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 benefits217,703 18,256 235,959 
Fuel62,433 360 62,793 
Supplies and maintenance51,338 2,673 54,011 
Taxes and licenses21,957 223 22,180 
Insurance and claims43,074 622 43,696 
Depreciation and amortization63,046 3,692 66,738 
Rent and purchased transportation38,453 169,219 207,672 
Communications and utilities3,608 357 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 expenses502,791 196,033 698,824 
Reportable segment operating loss$(916)$(475)$(1,391)

Reconciliation of operating loss:
Other operating loss (1)
(4,441)
Consolidated operating loss$(5,832)
(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.