In trucking, gains and losses on asset sales typically center on the sale of revenue equipment like tractors and trailers, and to a lesser degree real estate. The gains booked on the disposal of assets can provide meaningful swings in quarterly earnings, sometimes determining whether a company beats or misses expectations.
The replacement of tractors and trailers is an ongoing event at most large fleets. Carriers look to replace equipment on a regular schedule, prior to the age when maintenance...
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