Dispatched · Glossary

Trucking finance glossary.

Operating authority, factoring, and operator-type terms — the vocabulary every owner-operator and small fleet uses but few sites explain clearly.

139 terms · Source-cited · Updated 2026-05-13

Operating Authority & Compliance

  • MC Number (MC#) Federal operating authority number issued by FMCSA that identifies for-hire interstate motor carriers and brokers.
  • DOT Number (USDOT) USDOT-issued registration number identifying any vehicle subject to federal safety oversight, including private and for-hire carriers.
  • BOC-3 FMCSA filing designating process agents in every state where a carrier operates, required to activate operating authority.
  • IRP Reciprocal apportioned-registration agreement among US states and Canadian provinces for commercial vehicles operating across jurisdictions.
  • IFTA Reciprocal fuel-tax agreement among US states and Canadian provinces consolidating fuel-tax reporting for interstate commercial vehicles.
  • UCR Annual federal fee program funding state-level commercial-vehicle enforcement, required for interstate carriers regardless of state of registration.
  • MCS-150 Biennial update form filed with FMCSA to refresh a carrier's operational data and keep DOT/MC authority active.
  • CSA Score (CSA) FMCSA Compliance, Safety, Accountability program scoring system that rates carrier safety performance using roadside inspection and crash data.
  • ELD Electronic Logging Device that automatically records driving time, replacing paper logbooks; mandated for most CDL operators since December 2017.
  • FMCSA Federal Motor Carrier Safety Administration — DOT agency that regulates commercial motor vehicles, issues operating authority, and enforces safety rules.
  • Hours of Service (HOS) FMCSA rules limiting daily and weekly driving time for commercial drivers, designed to prevent fatigue-related crashes.
  • EIN Employer Identification Number issued by the IRS to identify a business entity for tax purposes; required for most trucking authority filings.
  • Bill of Lading (BOL) Legal document between carrier and shipper that serves as receipt of freight, contract of carriage, and document of title.
  • Proof of Delivery (POD) Signed document confirming the consignee received the freight in acceptable condition; required to factor most trucking invoices.
  • OOIDA Owner-Operator Independent Drivers Association — trade group representing independent owner-operators on regulatory and policy issues.
  • ATA American Trucking Associations — national trade association representing primarily larger fleet operators on regulatory, legislative, and economic policy.
  • CDL Class A (CDL-A) Commercial Driver's License Class A — required for combination vehicles over 26,001 lbs GCWR with a towed unit over 10,000 lbs; the standard CDL for OTR trucking.
  • Hazmat Endorsement (H endorsement) Additional CDL endorsement authorizing the driver to haul hazardous materials in placardable quantities; requires TSA background check.
  • ELDT Entry-Level Driver Training — federal training standard required since February 2022 for new CDL applicants, upgrades, or hazmat endorsements.
  • SCAC Standard Carrier Alpha Code — 2-4 letter unique identifier assigned by NMFTA to motor carriers, brokers, and freight forwarders for EDI and intermodal use.
  • HVUT (Form 2290) (HVUT) Heavy Vehicle Use Tax — annual federal tax on commercial vehicles over 55,000 lbs GVWR, filed via IRS Form 2290; required for IRP registration.
  • Medical Examiner's Certificate (MEDC) DOT-required medical certification verifying a commercial driver's physical fitness to operate; issued by a National Registry medical examiner.
  • Tanker Endorsement (N endorsement) CDL endorsement (N) authorizing the driver to haul liquids or gases in a permanently mounted tank with capacity over 1,000 gallons.
  • Doubles/Triples Endorsement (T endorsement) CDL endorsement (T) authorizing the driver to operate combination vehicles with two or three trailers; common in LTL fleet operations.
  • Passenger Endorsement (P endorsement) CDL endorsement (P) authorizing the driver to transport 16 or more passengers; required for charter buses, transit, and certain shuttle operations.
  • School Bus Endorsement (S endorsement) CDL endorsement (S) authorizing the driver to operate a school bus; requires P endorsement plus additional school-bus-specific knowledge and skills tests.
  • X Endorsement (X endorsement) Combined CDL endorsement (X) covering both hazmat (H) and tanker (N); required for hauling liquid or gaseous hazardous materials.
  • CDL Class B (CDL-B) Commercial Driver's License Class B — authorizes operation of single vehicles over 26,001 lbs GVWR, including straight trucks, dump trucks, and most buses.
  • CDL Class C (CDL-C) Commercial Driver's License Class C — for single vehicles under 26,001 lbs GVWR transporting 16+ passengers or placardable hazmat.
  • HOS 11-Hour Driving Rule FMCSA Hours-of-Service rule limiting commercial drivers to 11 hours of driving within a 14-hour on-duty window; requires 10 hours off-duty before reset.
  • HOS 14-Hour Window FMCSA Hours-of-Service rule defining the 14-hour on-duty window during which 11 hours of driving and required breaks must occur.
  • HOS 30-Minute Break FMCSA Hours-of-Service rule requiring a 30-minute break after 8 cumulative driving hours; break can be off-duty, on-duty not driving, or sleeper berth.
  • HOS 70-Hour Rule (8-Day) FMCSA Hours-of-Service rule limiting commercial drivers to 70 hours of on-duty time in any 8 consecutive days; resets via 34-hour rest.
  • HOS 34-Hour Restart Optional FMCSA Hours-of-Service provision allowing a 34-hour off-duty period to reset the 8-day (70-hour) cumulative on-duty clock.

Factoring & Cash Flow

  • Recourse Factoring Factoring arrangement where the carrier remains liable for unpaid invoices if the broker fails to pay; lower rates than non-recourse.
  • Non-Recourse Factoring Factoring arrangement where the factor absorbs broker insolvency risk on clean deliveries; higher rates than recourse.

Operator Types

  • Owner-Operator Independent trucking professional who owns or leases their truck and operates under their own MC authority or as a subcontractor.
  • Lease-Purchase Carrier-administered program where a driver leases a truck with payments structured to result in eventual ownership; high failure rate.

Trucking Operations

  • Hot-Shot Trucking Time-sensitive freight hauled by light- or medium-duty pickups with goosenecks, typically Class 3–5 trucks running expedited LTL loads.
  • Reefer Refrigerated trailer (or the freight that requires temperature control); standard equipment for hauling produce, frozen goods, and pharma.
  • Dry Van Standard enclosed trailer (53-foot box) for non-perishable, non-temperature-controlled freight; the most common trailer type in trucking.
  • Flatbed Open trailer with no walls or roof, used for oversized, irregularly shaped, or top-loaded freight; requires tarping and load securement skills.
  • Deadhead Empty miles run without revenue freight, typically returning to home base or repositioning for the next load.
  • Over-the-Road (OTR) Long-haul trucking covering significant distances, typically multi-state routes with drivers spending days or weeks away from home.
  • Less-Than-Truckload (LTL) Freight model where carriers consolidate multiple shippers' loads into a single trailer; loads are typically 100–10,000 lbs and below truckload.
  • Full Truckload (FTL) Freight that fills an entire trailer for a single shipper, typically over 10,000 lbs or by volume; the standard model for OTR carriers.
  • Intermodal Freight that travels in containers or trailers across multiple modes (truck + rail + ocean) without the freight itself being unloaded between modes.
  • Drayage Short-distance trucking, typically the first or last leg of an intermodal move, hauling containers between port/rail and warehouses or consignees.
  • Expedited Freight Time-sensitive freight requiring immediate or guaranteed delivery, typically using sprinters, straight trucks, or hot-shot setups for premium rates.
  • Hazmat Hazardous materials freight regulated by DOT under 49 CFR; requires specialized endorsement on CDL plus carrier-level hazmat permitting.
  • Lumper Fee (Lumper) Fee paid for third-party labor that unloads or loads a trailer at a warehouse or dock; common at grocery DCs and large retailers.
  • Truck Order Not Used (TONU) Compensation paid to a carrier when a load is cancelled after the truck is dispatched but before pickup; partial payment for the trip.
  • Detention Pay Compensation paid to a carrier when loading or unloading takes longer than the contractually free time (typically 2 hours).
  • Accessorial Charges Additional fees on a freight bill beyond the base line-haul rate — detention, lumper, layover, fuel surcharge, tolls, etc.
  • Dispatch Fee Percentage of revenue paid to a dispatch service (often 5–10%) for finding loads, negotiating rates, and handling broker relationships.
  • Fuel Surcharge (FSC) Variable line item on a freight bill adjusting compensation for fuel price fluctuations; calculated from the DOE national diesel price benchmark.
  • Demurrage Penalty charged by a steamship line or rail when an intermodal container is held beyond the free time at a port or terminal.
  • Layover Compensation paid when a driver is required to wait overnight or longer at a pickup/delivery beyond normal turnaround time; typically $100–$250/day.
  • Backhaul Return load picked up after delivering the outbound freight, converting an empty deadhead return into revenue.
  • Headhaul The outbound or higher-paying direction in a lane pair; the primary load that drives the lane's economics.
  • Weight Ticket Documented certified weight measurement of a loaded truck from a certified scale (CAT scale, public weigh station, or shipper scale).
  • Dock Fee Fee charged by a warehouse or distribution center for the use of dock space during loading or unloading; sometimes bundled into lumper.
  • Freight Class (NMFC) NMFC-designated freight classification (50–500) that determines LTL pricing based on density, value, fragility, handling difficulty, and stowability.

Trucking Finance

  • Advance Rate The percentage of an invoice's face value that a factoring company advances to the carrier, typically 80–97%; remainder is held in reserve until broker pays.
  • ACH Automated Clearing House — electronic bank transfer network used for direct deposit of factoring advances and most carrier-to-broker payments.
  • Merchant Cash Advance (MCA) Lump-sum cash advance against future business revenue, typically with daily ACH deductions; high effective APR but easier qualification than term loans.
  • Asset-Based Lending (ABL) Revolving credit facility secured by accounts receivable, equipment, or inventory; typical for fleets with $5M+ annual revenue.
  • Equipment Loan Term loan secured by the financed vehicle (truck, trailer, or other equipment); standard structure for buying Class 8 tractors and trailers.
  • Working Capital Short-term unsecured business funding used to bridge cash-flow gaps, cover operating expenses, or capitalize on opportunities; APR typically 14–34%.
  • Line of Credit Revolving credit facility allowing the carrier to draw funds as needed up to an approved limit; pays interest only on drawn balance.
  • Term Loan Lump-sum business loan repaid over a fixed schedule with interest; the standard structure for equipment purchases and major capital expenditures.
  • SBA Loan (SBA) Small Business Administration-guaranteed loan with longer terms (up to 10–25 years) and lower rates than conventional commercial loans.
  • Lockbox Address or bank account designated for invoice payments where the factoring company receives broker payments directly, used to control collections.
  • UCC-1 Uniform Commercial Code financing statement filed by a lender or factor to publicly establish a security interest in business assets.
  • Balloon Payment Large lump-sum payment due at the end of a loan term, with smaller monthly payments throughout the term; common in equipment financing.
  • Cost Per Mile (CPM) Total operating cost divided by total miles driven; the diagnostic metric that defines whether a lane or contract is profitable.
  • Revenue Per Mile (RPM) Total revenue divided by total miles driven; the headline number quoted in spot-market and contract pricing, but only meaningful when compared to CPM.
  • All-In Rate Combined rate per mile or per load that includes line-haul, fuel surcharge, and all accessorials in a single flat number.
  • Broker Spread The difference between what a shipper pays a freight broker and what the broker pays the carrier; the broker's gross margin on the load.

Insurance & Risk

  • Primary Liability Commercial auto insurance covering bodily injury and property damage to others when at fault; FMCSA mandates $750K–$5M minimum based on cargo.
  • Motor Truck Cargo (MTC) Insurance coverage protecting the freight in transit; required by most brokers and shippers, typically $100K minimum for general freight.
  • Physical Damage Coverage on the carrier's own truck and trailer against collision, theft, fire, vandalism, and other damage; typically required by equipment lenders.
  • General Liability (GL) Commercial general liability covering bodily injury and property damage from non-trucking-related business activities (premises, completed operations).
  • Non-Trucking Liability (NTL) Bobtail coverage protecting an owner-operator leased on with a carrier when driving the truck for personal/non-business use.
  • Occupational Accident Coverage replacing workers compensation for owner-operators (1099 contractors) covering injury and disability while working.
  • Reefer Breakdown Insurance endorsement covering cargo loss from refrigeration unit failure; standard motor truck cargo policies exclude this.
  • Premium Financing Loan structured to spread an annual insurance premium into monthly payments; widely used in trucking where premiums often exceed 10% of revenue.
  • Deductible The portion of a covered claim the insured pays before insurance pays; higher deductibles lower the premium but increase out-of-pocket exposure.
  • AM Best Independent rating agency that grades insurance carriers' financial strength; ratings affect which carriers are acceptable to brokers and lenders.
  • DOT Class Federal vehicle classification (Class 1–8) based on gross vehicle weight rating; affects insurance pricing, licensing, and lender treatment.
  • Declarations Page (Dec Page) Summary page of an insurance policy listing covered vehicles, drivers, coverage limits, deductibles, and effective dates; the proof-of-insurance document.

Driver Life & Work

  • Hometime Scheduled time a long-haul driver spends at home between OTR trips; varies by carrier and driver agreement, typically 2-4 days every 2-3 weeks.
  • Slip-Seat Operational model where multiple drivers share the same truck on alternating shifts, maximizing equipment utilization (60+ hours per truck per day).
  • Team Driving Two drivers alternating shifts in the same truck simultaneously, keeping the freight moving 18-20 hours per day; premium lanes pay 50%+ more than solo.
  • Forced Dispatch Carrier policy requiring a driver to accept assigned loads or face disciplinary action; common at large fleets, contentious in lease-on arrangements.
  • Sleeper Berth Compartment behind the cab where a driver sleeps; HOS regulations allow split rest periods (8/2 or 7/3) when berth is properly equipped.
  • DOT Physical Medical examination required for commercial drivers by FMCSA, conducted by certified examiners; validity ranges from 3 months to 24 months based on health.
  • Drug & Alcohol Clearinghouse (Clearinghouse) FMCSA-operated database tracking commercial driver drug and alcohol violations; mandatory query for hiring and annual checks since 2020.
  • Pre-Employment Screening (PSP) (PSP) FMCSA system providing motor carriers a driver's 5-year crash history and 3-year inspection history before hiring decisions.
  • Cents-Per-Mile Pay (CPM) Driver pay model based on a fixed cents-per-mile rate for loaded (and sometimes empty) miles; the dominant pay structure for OTR truck drivers.
  • Percentage-of-Line-Haul (%-of-line-haul) Driver pay model giving a percentage (typically 60-80%) of the freight line-haul rate; common for owner-operators leased on with carriers.
  • Lease-On Driver Owner-operator operating under a carrier's authority via a permanent lease arrangement; receives loads from the carrier and pays a percentage to operate.
  • Company Driver W-2 employee driver operating a carrier-owned truck under the carrier's authority; carrier handles all operating costs and pays the driver per mile or salary.
  • Settlement Statement Weekly statement from a carrier to a lease-on owner-operator (or 1099 contractor) detailing gross revenue, deductions, and net pay.
  • Escrow Deductions Weekly deductions held by a carrier in a reserve account, typically funding maintenance, repair, or end-of-lease balloon; refundable on terms set in the lease.
  • Fuel Advance Cash advance from a carrier or factoring company against the operator's next pay or invoice, specifically for fuel purchases; typically 25-50% of expected pay.
  • Maintenance Escrow Specific escrow category covering anticipated maintenance and repair costs; typically $100-$250/week deducted by carriers from lease-on operators' pay.
  • Bobtail Pay Compensation paid to a driver for moving the tractor without a trailer (bobtail movement); covers fuel and time for repositioning runs.
  • Detention Pay Policy Carrier or broker-specific policy defining when, how, and how much detention pay is owed; varies widely from formal contracts to ad hoc claims.
  • Guaranteed Pay Carrier compensation structure ensuring a minimum weekly amount regardless of actual miles driven; common in dedicated and high-priority operations.
  • Safety Bonus Carrier-paid bonus tied to driver safety metrics (CSA improvements, accident-free quarters, telematics scorecard); typically $500-$3,000/quarter.
  • Referral Bonus Carrier-paid bonus for referring qualified drivers; typically $500-$5,000 paid after the referred driver completes a probationary period.
  • Orientation Pay Compensation paid to a new driver during the carrier orientation period (typically 2-7 days), covering training, paperwork, and DOT drug testing.
  • Trip Sheet Driver-maintained record of load details, fuel purchases, miles driven by state, and expenses for a single trip; supports IFTA and tax reporting.
  • Carrier Deduction Any deduction taken by a motor carrier from a lease-on owner-operator's settlement; includes fuel, escrow, insurance, dispatch, communications, and miscellaneous.

Tax & Accounting

  • Per Diem Daily meal & incidental expense allowance ($69 in 2026) that truck drivers can deduct from taxable income; 80% deductible for transportation workers.
  • MACRS Depreciation (MACRS) Modified Accelerated Cost Recovery System — IRS depreciation method for business assets; semi trucks depreciate over 3 years on a 200% declining balance.
  • Section 179 IRS provision allowing immediate expense deduction of up to $1.16M (2026) on qualifying business assets in the year placed in service.
  • Quarterly Estimated Taxes (1040-ES) Federal estimated tax payments due quarterly (April, June, September, January) for self-employed taxpayers including owner-operators.
  • Self-Employment Tax (SE Tax) 15.3% federal tax on net self-employment income (12.4% Social Security + 2.9% Medicare); paid by sole proprietors, partners, and LLC owner-operators.
  • Schedule C IRS Form 1040 Schedule C — Profit or Loss from Business; used by sole-proprietor owner-operators to report business revenue, expenses, and net profit.
  • Mileage Log Daily record of miles driven, route, purpose, and odometer readings; required for tax deduction support and IFTA reporting.
  • 1099-NEC IRS Form 1099-NEC reports non-employee compensation paid to independent contractors; brokers issue 1099-NEC to carriers who received $600+ in a year.
  • Independent Contractor Classification IRS, DOL, and state-level legal classification of worker as 1099 contractor (vs W-2 employee); test factors vary; misclassification is a major regulatory risk.
  • Fuel Tax Credit Federal tax credit (Form 4136) refunding excise tax on fuel used for off-highway business purposes; minor for most truckers but valuable in niche operations.
  • Actual Expenses vs Standard Mileage IRS allows two methods for deducting vehicle expenses: actual expenses (all costs) or standard mileage rate; truckers typically use actual expenses.
  • Tax Home IRS-defined principal place of business; for truckers, typically the home base or domicile where the driver lives between trips.

Tech & Telematics

  • Dash Cam Forward-facing in-cab camera recording the road; provides video evidence in accidents and is increasingly required by insurance carriers and shippers.
  • AI Dash Cam Dash cam with onboard AI detecting risky driving events (harsh braking, lane departure, distraction), generating real-time alerts and scoring driver behavior.
  • TMS Transportation Management System — software platform for managing trucking operations (dispatch, billing, document management, settlements, compliance).
  • Dispatch Software Software for assigning loads to trucks, tracking shipments, and communicating with drivers; subset of TMS but available as standalone for smaller fleets.
  • Load Board Online marketplace where freight brokers post loads and carriers find freight; major platforms: DAT, Truckstop, 123Loadboard.
  • Geofencing GPS-based virtual perimeter around a location; alerts/automates actions when a truck enters or exits the zone (arrival notification, automatic detention timer).
  • DVIR Driver Vehicle Inspection Report — daily pre-trip and post-trip vehicle inspection record required by FMCSA; logs defects and corrective actions.
  • Vehicle Telematics Connected vehicle data (location, speed, fuel, engine diagnostics, driver behavior) transmitted to fleet management systems for analysis and reporting.
  • Driver Scorecard Telematics-based performance metric scoring driver behavior (harsh braking, speeding, idling) on a 0-100 scale; used for coaching and pay incentives.
  • IFTA Reporting Software Software automating quarterly IFTA fuel-tax-by-state reporting using ELD mileage data and fuel-purchase records; reduces audit risk and prep time.
  • Fleet Management Platform Integrated software combining ELD, telematics, dash cams, fuel cards, and reporting in a single dashboard; standard for fleets of 5+ trucks.
  • Mobile-App ELD ELD device that uses a smartphone/tablet as the user interface (paired with a hardware ECM-connected device); alternative to all-in-one hardware ELDs.

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