Form M: Class I & II - Motor Carriers of Property and Household Goods Annual Report - Federal Motor Carrier Safety Administration

Motor Carrier Number
USDOT Number
Base State
Base State Registration Number
Name of Company
Trade or Doing Business As
Street Address
City
State
ZIP Code
Telephone Number (Include Area Code)

CONTACT (for purposes of this report)

Contact Name
Title
Telephone Number (Include Area Code)

MAILING ADDRESS (if different from above)

Mailing Address
City
State
ZIP Code

AFFILIATED COMPANIES

Parent Name	Motor Carrier (MC) Number	USDOT Number
Affiliate Name 1	MC Number	USDOT Number
Affiliate Name 2	MC Number	USDOT Number
Affiliate Name 3	MC Number	USDOT Number
Affiliate Name 4	MC Number	USDOT Number

Revenue Commodity Group

Indicate which type of carriage makes up the majority of your revenues.

Parcel: Includes expedited and courier service.
Tank motor carriers: Included in liquid petroleum/liquid chemical products or refrigerated liquids.

GENERAL FREIGHT

Less than truckload	Truckload
Parcel	Container
HOUSEHOLD GOODS

SPECIALTY FREIGHT (mark up to 3)

Heavy equipment	Building materials
Liquid petroleum or chemical products	Film and associated products
Bulk chemicals	Forest products
Refrigerated liquids	Mine ore (not coal)
Refrigerated solids	Retail store delivery
Dump trucking	Explosives or dangerous products
Agricultural commodities	Motor vehicles
Armored truck services	Other

GENERAL INSTRUCTIONS

Use Generally Accepted Accounting Principles (GAAP)
Report dollar values in whole dollars.
Respond to each item. Use "0," "none," or "not applicable" as appropriate.
Explain any unusual items, such as large differences between figures reported in the current report and those for the preceding report.
Use parentheses to indicate negative numbers.

Schedule 100 - Balance Sheet

Current Assets

Line 101: Cash and equivalents - available on demand by company (cash and working funds, special deposits, temporary cash investments, etc.).

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Balance start of Fiscal Year

Line 102: Accounts receivable - Accounts owed to the business by customers or affiliates who have bought "on credit". Include all accounts receivable regardless of source. Exclude long-term accounts receivable.

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Line 103: Notes receivable - Money owed by customers or affiliates who have signed a written promise to pay within one year. Include all notes receivable regardless of source.

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Line 104: Other current assets - Include all assets not considered long-term which were not included above (materials and supplies, prepayments, deferred charges, etc.).

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Line 105: Total current assets - Sum of lines 101 through 104.

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Balance start of Fiscal Year

Long-term Assets

Line 106: Net carrier operating property - Depreciated book value of all tangible operating property (revenue and other operating equipment, land, buildings, garage, furniture and office equipment, carrier owned operating property used by others in motor carrier operations, etc.).

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Balance start of Fiscal Year

Line 107: Other long-term assets - Include depreciated book value of non-operating property, long-term notes and accounts receivable, receivables from affiliates, deferred income tax debits, and other deferred debits. Include intangible assets.

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Line 108: Total long-term assets - Sum of lines 106 and 107.

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Line 109: TOTAL ASSETS - Sum of lines 105 and 108.

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Current Liabilities

Line 110: Accounts payable - Accounts payable within one year. Accounts owed to others for goods and services bought on credit.

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Line 111: Notes payable - Promissory notes payable within one year. Include payables to affiliated companies and matured obligations.

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Line 112: Taxes payable - Taxes payable within one year (accrued taxes, deferred income tax credits).

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Line 113: Current portion of long-term debt - Long term debt that is due within one year (bonds, equipment obligations, lease obligations, etc.).

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Line 114: Other current liabilities - Report all other liabilities due within one year not included above (unclaimed wages, accrued bonuses, vacation pay, etc.).

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Line 115: Total current liabilities - Sum of lines 110 through 114.

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Balance start of Fiscal Year

Long-term Liabilities

Line 116: Long-term debt - All debt and advances payable due after one year (all types of bonds, mortgages, notes, advances, etc., outstanding with more than one year of payments remaining).

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Line 117: Other long-term liabilities - Include deferred tax credits and any other deferred credits or liabilities of more than one year in duration.

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Line 118: Total long-term liabilities - Sum of lines 116 and 117.

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Line 119: TOTAL LIABILITIES - Sum of lines 115 and 118.

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Balance start of Fiscal Year

Owners' Equity or Capital

Line 120: Retained earnings (if corporation) - That part of net profit that is kept for use in the business (instead of distributed to the owners).

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Line 121: Equity and other capital (if corporation) - Include common and preferred capital stock plus additional paid-in capital. Subtract Treasury Stock.

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Line 122: Proprietary or partnership capital (if not a corporation) - Investments of a sole proprietor or partners in an unincorporated entity.

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Line 123: Total owners' equity or capital - Sum of lines 120 through 122.

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Line 124: TOTAL LIABILITIES AND EQUITY - Sum of lines 119 and 123.

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Balance start of Fiscal Year

Schedule 200 - Income Statement

Operating Revenues

Line 201: Freight operating revenue - intercity - Revenue from the transportation of property by motor vehicles. Include revenue from common and contract carriage. Include revenue from your portion of interline shipments. Exclude revenue from household goods, compensated intercorporate hauling, and private carriage.

Amount for Fiscal Year

Line 202: Freight operating revenue - local - Revenue from local freight carriage. Exclude revenue from Household Goods operations.

Amount for Fiscal Year

Line 203: Household goods carrier operating revenue - Revenue from intercity common and contract carriage of household goods. Include local household goods revenue. Exclude revenue from non-carrier activities such as packing and warehousing.

Amount for Fiscal Year

Line 204: Other operating revenue - Operating revenue not shown above. Include revenue from furnishing vehicles with drivers to other common or contract carriers under lease or similar arrangement. Include revenue received from the lease of your operating rights. Include compensated intercorporate hauling and private carriage. Include commissions for brokerage services, commissions for making payroll deductions, operations of lunchrooms, restaurants, etc.

Amount for Fiscal Year

Line 205: Total operating revenue - Sum of lines 201 through 204.

Amount for Fiscal Year

Wages and Salaries

Report gross earnings paid to employees prior to such deductions as employees' Social Security contributions, withholding taxes, group insurance premiums, union dues, savings bonds, etc. Include all miscellaneous paid time off, etc.

Line 206: Driver and helper wages (W-2 employees) - Exclude 1099 owner-operator driver compensation, which are included in equipment rentals with drivers (line 226).

Amount for Fiscal Year

Line 207: Cargo handler wages

Amount for Fiscal Year

Line 208: Officer, supervisor, administrative, and clerical wages and salaries

Amount for Fiscal Year

Line 209: Other wages and salaries

Amount for Fiscal Year

Line 210: Fringe benefits - Include Federal, state, and local payroll taxes, workers' compensation, group insurance, pension and retirement plans, and other fringe benefits. Include all fringe benefits, whether required by law or not.

Amount for Fiscal Year

Line 211: Commission agent fees (HHG only) - Booking commissions paid to agents.

Amount for Fiscal Year

Line 212: Total wages, salaries, and fringe benefits - Sum of lines 206 through 211.

Amount for Fiscal Year

Operating Supplies

Line 213: Fuel, oil, and lubricants - Include cost of gas, propane, diesel, motor oil, grease, lubricants, and coolants used by revenue vehicles, terminal vehicles, and maintenance vehicles. Exclude taxes for fuel, which are reported separately.

Amount for Fiscal Year

Line 214: Outside maintenance - Maintenance performed by outside vendors. Include total amount paid on invoice-with taxes.

Amount for Fiscal Year

Line 215: Vehicle parts - Cost of parts used to repair vehicles. Exclude tires and tubes.

Amount for Fiscal Year

Line 216: Tires and tubes - Cost of tires and tubes for vehicles. (Retread charges and taxes, etc.)

Amount for Fiscal Year

Line 217: Other operating supplies - Other operating supplies and expenses used in the operations of vehicles, terminals, and shops.

Amount for Fiscal Year

Line 218: Total operating supplies - Sum of lines 213 through 217.

Amount for Fiscal Year

Insurance Expenses

Line 219: Cargo loss and damage premiums and claims paid - Net cost of commercial insurance to protect the carrier against liability for claims resulting from loss or damage to, or delay of, property being moved or stored by carrier. Include claims paid.

Amount for Fiscal Year

Line 220: Liability and property damage premiums and claims paid - Cost of commercial insurance to protect carrier from liability due to deaths or injuries to non-employees and damage to other property caused by carrier's equipment. Include claims paid.

Amount for Fiscal Year

Line 221: Other insurance expenses - Commercial insurance for fire, theft, floods, etc. Include insurance for buildings, offices, structures, machinery, etc. Exclude any insurance cost included in fringe benefits, such as worker's compensation.

Amount for Fiscal Year

Line 222: Total insurance expenses - Sum of lines 219 through 221.

Amount for Fiscal Year

Miscellaneous Expenses

Line 223: Fuel taxes - Federal and state taxes on gas, diesel, and oil consumed by revenue vehicles and terminal or maintenance activities.

Amount for Fiscal Year

Line 224: Operating taxes and licenses (except fuel taxes) - Include Federal, state, and local operating taxes, license and registration fees, tolls, other vehicle use taxes, and real estate and personal property taxes. Exclude income, payroll, sales and other taxes collected from customers.

Amount for Fiscal Year

Line 225: Depreciation and amortization charges - Depreciation and amortization expenses of revenue equipment, building and improvements, and all other property. Include depreciation on assets rented or leased to others by you under an operating lease agreement. Include depreciation on assets owned and used by your firm within leaseholds, and assets obtained through capital lease agreements. Exclude depreciation on intangible assets and assets leased to others by you under a capital lease agreement.

Amount for Fiscal Year

Line 226: Equipment rentals - with drivers - Amounts payable to others for the use of revenue vehicles where vehicle and driver are under control of carrier. Include monies paid to 1099 independent contractors. Exclude wages paid to W-2 drivers which are reported separately.

Amount for Fiscal Year

Line 227: Equipment rentals - without drivers - Amounts payable to others for the use of revenue vehicles where vehicle is under control of carrier. Include compensation for use of owner operator vehicles when driver services are paid separately.

Amount for Fiscal Year

Line 228: Equipment rentals - agents (HHG Only) - Amounts payable to agents for moving and transportation costs related to household goods operations. Exclude commission agent fees, which are reported separately.

Amount for Fiscal Year

Line 229: Purchased transportation - Cost of purchased transportation when the hauling carrier retains control of the vehicle and driver. Include payments for the transportation of individual shipments and partial loads in the vehicles of another carrier (interlining), and payments to railroads, water carriers, airline, and others for the transportation of your company's loaded or empty motor vehicles and containers. Include payments for the delivery of small shipments by parcel, courier, or expedited services. Exclude 1099 independent contractor compensation which is reported separately.

Amount for Fiscal Year

Line 230: Communications and utilities - Cost of communications services plus taxes (long distance communications, fax services, telephone equipment, etc.).

Amount for Fiscal Year

Line 231: Other operating expenses - Include building rents and office equipment rents, gain (loss) on disposal of operating assets, etc. Exclude interest on loans, sales taxes, and other taxes collected directly from customers and paid directly to a taxing authority.

Amount for Fiscal Year

Line 232: Total miscellaneous expenses - Sum of lines 223 through 231.

Amount for Fiscal Year

Line 233: TOTAL OPERATING EXPENSES - Sum of lines 212, 218, 222, and 232.

Amount for Fiscal Year

Net Income (Loss) Calculation

Line 234: Net operating income (loss) - Line 205 minus 233.

Amount for Fiscal Year

Line 235: Non-operating revenue - Revenue from non-carrier operations. Include revenue from the lease of a distinct operating unit and household goods packing and warehousing revenue. Include gains on sale, trade in, retiring of equipment. Include interest and dividend income.

Amount for Fiscal Year

Line 236: Non-operating expenses - Expenses from non-carrier operations. Include household goods packing and warehousing expenses. Include losses on sale, trade in, retiring of equipment.

Amount for Fiscal Year

Line 237: Interest expenses - Interest and amortization of debt discount expense and premium.

Amount for Fiscal Year

Line 238: Ordinary income (loss) before taxes - Line 234 plus (lines 235 minus 236 minus 237).

Amount for Fiscal Year

Line 239: Total provision for income taxes - Accruals for Federal, state, or other income taxes applicable to ordinary income.

Amount for Fiscal Year

Line 240: Ordinary income (loss) after taxes - Line 238 minus 239.

Amount for Fiscal Year

Line 241: Extraordinary items, effect of accounting changes, and other items - Include items that are unusual in nature and infrequent in occurrence.

Amount for Fiscal Year

Line 242: NET INCOME (LOSS) - Line 240 minus 241.

Amount for Fiscal Year

Schedule 300 - Operating Statistics

Operating Statistics (all carriers) - Report statistics for carrier's owned and leased power units, equipment rentals with and without drivers, equipment rentals - agents, and purchased transportation. Include statistics from common and contract carriage and your portion of interline shipments. Exclude statistics from local, compensated intercorporate, and private carriage.

Line 301: Miles - intercity - Report total miles operated, both loaded and empty, in intercity service. This line should equal the sum of lines 302 and 303.