| 1.01 | The Level 3 earn-out liability is shown with no unobservable inputs and no sensitivity narrative | Compliance gap | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 4.01 | MD&A shows 2024 segment operating income that differs from the audited segment note, while saying prior periods were conformed | Compliance gap | Medium | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 4.02 | Adjusted operating ratio removes 'one-time' insurance expenses although a similar large claim arose in 2024 and was not adjusted | Compliance gap | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.03 | Three non-GAAP measures in the MD&A overview have no reconciliation or statement of usefulness | Compliance gap | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.04 | The self-insurance critical accounting estimate repeats the accounting policy and gives no change history or sensitivity | Compliance gap | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.02 | The [acquisition 4] earn-out is described without its range of outcomes, its maximum, or a statement that no range can be given | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.03 | [acquisition 4] acquisition note: pro forma results assume [date] instead of the start of the comparable prior year, and the gross acquired receivables, nonrecurring pro forma adjustments and intangible amortization periods are not given | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.04 | Balance-sheet common stock captions still show the pre-2025 authorized share counts and do not say the Class B stock is convertible | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.05 | The goodwill impairment policy still describes the implied-fair-value test that US GAAP removed, in the year a [amount] impairment was booked | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.06 | Option exercises: no exercise price for 2025 and no intrinsic value of options exercised in any year | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.07 | The notes say one customer exceeded 10% of revenue but never give the amount of revenue from that customer | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 1.08 | The revenue note gives no remaining performance obligations and does not say which practical expedient removes them, although Segment 2 contracts aim at three to five years of committed capacity | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.09 | Dividend restrictions are named but not quantified, and the share of retained earnings that is undistributed [equity investee] earnings is not stated | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 3.01 | Balances with the [n]%-owned related party [equity investee] are not identified on the face of the balance sheet | Compliance gap | Low | Related parties | Interpretation |
| 5.01 | The principal auditor relies on the [equity investee] auditor's report for 2023, but the only [equity investee] audit report in the 10-K covers 2025 and 2024 | Compliance gap | Low | Auditor's report, ICFR and the SEC filings record | Established |
| 5.02 | The revenue policy keeps the drivers' wages wording the SEC staff questioned in 2019, although the company undertook to replace it | Compliance gap | Low | Auditor's report, ICFR and the SEC filings record | Established |
| 6.01 | The Exhibit 97 hyperlink opens the superseded [date] clawback policy, not the amended policy the index names | Compliance gap | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 1.10 | The [acquisition 3] and [acquisition 2] notes give a lowest total purchase price that already includes the fair value of the earn-out, although no earn-out may be paid | Presentation | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.11 | The 2024 column of the other assets table does not add up and does not agree with the balance sheet | Presentation | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 4.05 | Item 1A calls the federal greenhouse-gas repeal a proposal; Item 1 says it was done in [date] | Presentation | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 4.06 | Item 7A interest-rate sensitivity (fiscal 2025) is worked on all variable-rate debt, including the hedged note, not on the unhedged debt it describes | Presentation | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.07 | In both years the MD&A overview states the Segment 1 drivers against the segment discussion and key metrics | Presentation | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 4.08 | The leverage ratio is defined on average net indebtedness but every printed figure uses year-end net indebtedness | Presentation | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 6.02 | Exhibit 4.[n] Description of Securities still names the superseded articles, the old authorized share counts and the former stock exchange | Presentation | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 1.12 | Fatal accident on a brokered load: loss called probable but no amount or range estimated, and no court, date or parties given | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.13 | [equity investee] investment: carrying amount and equity income differ from [n]% of the investee's own reported figures, and Note 13 does not reconcile them | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.14 | Segment reconciliation: the 'segment' total includes [n] of non-segment revenue and one 'Other' line hides a [n] goodwill impairment | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 4.09 | Critical accounting estimates for goodwill and self-insurance give no quantitative sensitivity in the year of an impairment and a large claim | Question | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.10 | Adjusted operating income excludes [amount] of 'one-time insurance expenses' in a business where claims recur | Question | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.15 | The 2025 cash-flow adjustment for disposals is a [n] gain, while the statement of operations shows a [n] loss | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.16 | The 2025 allowance roll-forward shows a positive [n] under 'write-offs and other adjustments', so the allowance rose while provisions were reversed | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.17 | The [n] discontinued-operations liability carried at the end of 2024 disappears in 2025 without explanation in Note 2 | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.18 | Note 9 leaves part of the 2025 additions to intangibles and goodwill unexplained | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.19 | First ASU 2023-09 rate reconciliation: an undescribed 'Other' line of [n] and no line for a [n] rise in the valuation allowance | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.20 | Finance lease right-of-use assets fell by [amount] in 2025, about twice the [amount] of amortization, with no new leases and no change in the lease liability beyond payments | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.21 | The debt note drops, without explanation, the cross-default exception for certain installment notes | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.22 | The stock split row moves the whole [n] treasury stock balance into retained earnings, and the equity note does not say why | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.23 | Restricted share roll-forward: the 2023 vested weighted-average grant-date fair value of [amount] does not reconcile with the table's own opening and closing values | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.24 | The depreciation-rate changes are given only as pre-tax expense, with no net-income or per-share effect, although the 2025 change is about 40% of continuing earnings per share | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.25 | Gross reporting of brokerage revenue rests on the pre-2018 'primary obligor' test rather than the control analysis now required | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.26 | Operating and finance lease right-of-use assets are both carried inside 'Net property and equipment' | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.27 | Three different amounts are given for the 2024 change in fair value of the earn-out liability | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 2.01 | Item 1C names teams, not the management positions responsible for cybersecurity, and gives their expertise only as an average | Question | Low | Governance, controls and certifications | Interpretation |
| 4.11 | Should the self-insurance risk factor say that [wording masked] was settled in 2025? | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.12 | Total assets in the year-end earnings release differ from the audited balance sheet by [amount] | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.13 | Generic risk factors sit inside the Financial Risks group in both years, with no 'General Risk Factors' caption at the end of Item 1A | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.14 | The insurance and claims discussion does not quantify the large claim settlement, and the 2024 large claim was likewise unquantified | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.15 | The 2024 net capital expenditure comparative in MD&A is on a basis the 10-K does not explain | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 6.03 | Exhibit 21 and the consolidation note name different subsidiaries: [subsidiary] in the note only, the Company Logistics Holdings, Inc. in the exhibit only | Question | Low | Cover page, exhibits, XBRL and other disclosures | Interpretation |
| 7.01 | MD&A cross-refers to Note 16 under a title the note does not carry | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.02 | Drafting slips in the income tax and segment notes | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.03 | The debt table keeps a nil 'Draw Note' row for a facility that expired in [date] and is no longer described | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.04 | Item 1 trailer mix moves sharply from the prior year with no explanation | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 7.05 | Seven wording slips in the Item 1 regulation section, five of them also in the prior year | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.06 | Five wording slips in the risk factors, one of which calls an equity-method investee a subsidiary | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.07 | Six drafting slips in MD&A and Part III, four of them also in the prior year | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.08 | Exhibit 31 certifications are marked 'Furnished herewith' instead of 'Filed herewith' | Drafting | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 7.09 | Two wording slips in Note 1: a self-contradicting anti-dilution sentence and a reference to available-for-sale securities the company does not hold | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.10 | Four wording slips in the fair value, acquisition and other assets notes | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |