|
||||||||||||||||||||||||||
| SEC Info℠ | | | Home | | | Search | | | My Interests | | | Help | | | Sign In | | | Please Sign In | |||||||
|
||||||||||||||||||||||||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/04/15 USA Truck Inc 10-Q 9/30/15 73:7.1M RDG Filings/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 1.13M
2: EX-10.1 Material Contract HTML 73K
3: EX-10.2 Material Contract HTML 123K
4: EX-10.3 Material Contract HTML 105K
5: EX-10.4 Material Contract HTML 123K
6: EX-10.5 Material Contract HTML 105K
7: EX-10.6 Material Contract HTML 48K
8: EX-10.7 Material Contract HTML 54K
9: EX-10.8 Material Contract HTML 136K
10: EX-10.9 Material Contract HTML 111K
11: EX-18 Letter re: Change in Accounting Principles HTML 27K
12: EX-31.1 Certification -- §302 - SOA'02 HTML 32K
13: EX-31.2 Certification -- §302 - SOA'02 HTML 32K
14: EX-32.1 Certification -- §906 - SOA'02 HTML 24K
15: EX-32.2 Certification -- §906 - SOA'02 HTML 25K
52: R1 Document And Entity Information HTML 46K
42: R2 Condensed Consolidated Balance Sheets (Unaudited) HTML 122K
50: R3 Condensed Consolidated Balance Sheets (Unaudited) HTML 41K
(Parentheticals)
54: R4 Condensed Consolidated Statements of Operations HTML 104K
and Comprehensive Income (Loss) (Unaudited)
68: R5 Condensed Consolidated Statement of Stockholders' HTML 79K
Equity (Unaudited)
44: R6 Condensed Consolidated Statements of Cash Flows HTML 122K
(Unaudited)
49: R7 Note 1 - Basis of Presentation HTML 28K
39: R8 Note 2 - Note Receivable HTML 28K
31: R9 Note 3 - Share-Based Compensation HTML 28K
69: R10 Note 4 - Repurchase of Equity Securities HTML 25K
56: R11 Note 5 - Segment Reporting HTML 107K
55: R12 Note 6 - Assets Held for Sale HTML 32K
60: R13 Note 7 - Accrued Expenses HTML 39K
61: R14 Note 8 - Long-term Debt HTML 43K
59: R15 Note 9 - Leases and Commitments HTML 54K
62: R16 Note 10 - Change in Accounting Principle HTML 278K
51: R17 Note 11 - Income Taxes HTML 30K
53: R18 Note 12 - Earnings Per Share HTML 64K
58: R19 Note 13 - Legal Proceedings HTML 24K
73: R20 Note 14 - New Accounting Pronouncements HTML 30K
64: R21 Note 15 - Restructuring, Severance and Related HTML 47K
Charges
46: R22 Significant Accounting Policies (Policies) HTML 34K
57: R23 Note 5 - Segment Reporting (Tables) HTML 95K
48: R24 Note 6 - Assets Held for Sale (Tables) HTML 29K
27: R25 Note 7 - Accrued Expenses (Tables) HTML 35K
65: R26 Note 8 - Long-term Debt (Tables) HTML 39K
70: R27 Note 9 - Leases and Commitments (Tables) HTML 44K
34: R28 Note 10 - Change in Accounting Principle (Tables) HTML 279K
33: R29 Note 12 - Earnings Per Share (Tables) HTML 60K
37: R30 Note 15 - Restructuring, Severance and Related HTML 37K
Charges (Tables)
38: R31 Note 2 - Note Receivable (Details Textual) HTML 33K
40: R32 Note 3 - Share-Based Compensation (Details HTML 35K
Textual)
26: R33 Note 4 - Repurchase of Equity Securities (Details HTML 34K
Textual)
63: R34 Note 5 - Segment Reporting (Details Textual) HTML 31K
45: R35 Note 5 - Segment Reporting - Segment Reporting HTML 39K
Information, by Segment (Details)
47: R36 Note 6 - Assets Held for Sale - Assets Held for HTML 24K
Sale (Details)
29: R37 Note 7 - Accrued Expenses - Accrued Expenses HTML 36K
(Details)
72: R38 Note 8 - Long-term Debt (Details Textual) HTML 71K
22: R39 Note 8 - Long-term Debt - Long-term Debt (Details) HTML 35K
41: R40 Note 9 - Leases and Commitments (Details Textual) HTML 70K
67: R41 Note 9 - Leases and Commitments - Capitalized HTML 27K
Leases Included In Property And Equipment
(Details)
28: R42 Note 9 - Leases and Commitments - Future Minimum HTML 51K
Payments Under Capitalized Leases (Details)
32: R43 Note 10 - Change In Accounting Principle - Balance HTML 41K
Sheet (Details)
36: R44 Note 10 - Change In Accounting Principle - HTML 72K
Statement of Operations (Details)
43: R45 Note 10 - Change In Accounting Principle - Cash HTML 38K
Flow (Details)
25: R46 Note 11 - Income Taxes (Details Textual) HTML 26K
30: R47 Note 12 - Earnings (Loss) Per Share - Computation HTML 53K
of Basic and Diluted Loss Earnings Per Share
(Details)
23: R48 Note 15 - Restructuring, Severance and Related HTML 58K
Charges (Details Textual)
66: R49 Note 15 - Restructuring, Severance and Related HTML 38K
Charges (Details)
71: XML IDEA XML File -- Filing Summary XML 113K
24: EXCEL IDEA Workbook of Financial Reports XLSX 56K
16: EX-101.INS XBRL Instance -- usak-20150930 XML 1.69M
18: EX-101.CAL XBRL Calculations -- usak-20150930_cal XML 127K
19: EX-101.DEF XBRL Definitions -- usak-20150930_def XML 888K
20: EX-101.LAB XBRL Labels -- usak-20150930_lab XML 718K
21: EX-101.PRE XBRL Presentations -- usak-20150930_pre XML 925K
17: EX-101.SCH XBRL Schema -- usak-20150930 XSD 141K
35: ZIP XBRL Zipped Folder -- 0001437749-15-019652-xbrl Zip 117K
| usak20150930_10q.htm |
Exhibit 18
|
Board of Directors USA Truck, Inc. |
|
| 3200 Industrial Park Road |
Grant Thornton LLP 2431 E. 61st Street, Suite 500 |
|
T 918.877.0700 F 918.877.0805 |
Dear Directors:
We are providing this letter solely for inclusion as an exhibit to USA Truck, Inc.'s (the “Company”") Form 10-Q filing pursuant to Item 601 of Regulation S-K.
As stated in Note 10 to the unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2015, the Company changed its accounting for revenue equipment tires. Note 10 also states management’s belief that the newly adopted accounting principle is preferable in the circumstances because it provides a more precise and less subjective method for recognizing expenses related to tires that is consistent with industry practice.
With regard to the aforementioned accounting change, it should be understood that authoritative criteria have not been established for evaluating the preferability of one acceptable method of accounting over another acceptable method and, in expressing our concurrence below, we have relied on management’s business planning and judgment and on management’s determination that this change in accounting principle is preferable.
Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that the newly adopted method of accounting is preferable in the Company’s circumstances.
We have not audited the application of the aforementioned accounting change to the financial statements included in Part I of the Company’s Form 10-Q. We also have not audited any consolidated financial statements of the Company as of any date or for any period subsequent to December 31, 2014. Accordingly, we do not express an opinion on whether the accounting for the change in accounting principle has been properly applied or whether the aforementioned financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.
Sincerely,
GRANT THORNTON LLP (signed manually) OR
/s/ GRANT THORNTON LLP (typed)
Tulsa, OK
Grant Thornton LLP
U.S. member firm of Grant Thornton International Ltd
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 11/4/15 | 8-K | ||
| For Period end: | 9/30/15 | 3, 4, 8-K | ||
| 12/31/14 | 10-K, ARS | |||
| List all Filings | ||||