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OMB No.: 2126-0032 Expiration: 05/31/2022
United States Department of Transportation
Federal Motor Carrier Safety Administration
FMCSA Office of Registration and Safety Information
Annual Report Form (Class I & Class II Motor Carriers of Property and Household Goods)
Worksheet for Calculating Carrier Classification
What is this about?
This is to help you determine your carrier classification, which affects the reporting requirements of Form M.
Carrier classification and reporting requirements
Motor carriers of property are classified based on their adjusted annual operating revenue. Carrier classification, in turn, determines
what reports are required by FMCSA. We are providing the worksheet below for your convenience to help you calculate your carrier
classification. If your classification has changed or is incorrect, please contact us. We will make any necessary adjustments and give
you further instructions on any filing requirements.
Classification
Adjusted Annual Operating Revenue
Report Required by Law
Class I
$10 million or greater
Form M.
Class II
Greater than $3 million but less than $10 million
Form M.
Class III
Less than $3 million
None. Do not complete Form M.
How to calculate your carrier classification
Upward and downward classification will be effective as of January 1 of the year immediately following the third consecutive year
that your revenue qualifies. The steps in calculating your carrier classification are as follows:
1. Calculate your annual operating revenues. This is revenue from the transportation of property in interstate and intrastate
service while operating as a common and/or contract carrier.
This includes:
•
•
•
•
•
•
line haul and pickup and delivery services
revenues received under all operating authorities (regulated and unregulated)
revenues from your portion of interline shipments
revenues from local cartage service
revenues received from any other motor carriers for lease of your operating rights and operating equipment
commissions received for performing brokerage services
This excludes:
• revenues from private carriage, compensated inter-corporate hauling, and leasing vehicles with drivers to private carriers
• revenues from non-trucking activities
2. Multiply this figure by the revenue deflator. In Table 1 below, FMCSA has calculated the revenue deflator for you. The revenue
deflator is the 1994 monthly average of the producer price index of finished goods (PPI) divided by the revenue year’s
monthly average PPI, as shown in Table 1.
3. Table 3 is an example calculation. In this calculation, this carrier would be classified as Class II because for the last 3
consecutive years the Adjusted Annual Operating revenue was greater than $3 million. If 2018 revenue was less than $3
million, then the carrier would be re-classified as Class III.
FORM M Worksheet • Page i of ii
Rev 5/28/2021
OMB No.: 2126-0032 Expiration: 05/31/2022
Table 1
Year
Annual Operating Revenue
(a)
Revenue Deflator
(b)
Adjusted Annual Operating Revenue
(c) = (a) × (b)
2019
$
0.61
$
2018
$
0.61
$
2017
$
0.63
$
2016
0.65
The formula for Adjusted Annual Operating Revenues is as follows: Current Year’s Annual Operating Revenues (a) x Revenue Deflator (b) = Adjusted
Annual Operating Revenues (c). The formula is provided in U.S. Code 49 CFR § 369.2 Classification of carriers-for-hire, non-exempt motor carriers of
property, household goods carriers, and dual property carriers.
Table 2
Year
Producer Price Index (PPI)
Revenue Deflator
1994
125.5
1.00
...
...
...
2019
205.64
0.61
2018
204.12
0.61
2017
197.98
0.63
2016
191.90
0.65
The formula for the Revenue Deflator is as follows: 1994 average producer price index of finished goods (PPI) divided by the revenue year’s average
PPI. For example, the monthly average PPI for 2016 is 191.90 divided by the 1994 PPI of 125.50. This is equal to the deflator value of .65. The formula
is provided in U.S. Code 49 CFR § 369.2 Classification of carriers-for-hire, non-exempt motor carriers of property, household goods carriers, and
dual property carriers. PPI monthly values from 1994 and 2015 to 2019 are from Department of Labor, Producer Price Index by Commodity for Final
Demand: Finished Goods, Index 1982=100, Monthly, Not Seasonally Adjusted series. At the time this table was produced, the 2019 PPI average did not
include the monthly average of November or December. The 2019 average is based on 10 months only.
Table 3
Year
Annual Operating Revenue
(a)
Revenue Deflator
(b)
Adjusted Annual Operating Revenue
(c) = (a) × (b)
2019
$8,707,295.52
0.61
$5,313,973.88
2018
$7,915,723.20
0.61
$4,866,938.49
2017
$6,596,436.00
0.63
$4,181,426.31
2016
$5,996,760.00
0.65
$3,921,799.79
FORM M Worksheet • Page ii of ii
OMB No.: 2126-0032 Expiration: 05/31/2022
United States Department of Transportation
Federal Motor Carrier Safety Administration
FMCSA Office of Registration and Safety Information
Annual Report Form (Class I & Class II Motor Carriers of Property and Household Goods)
INSTRUCTIONS for FORM M
A completed Annual Report Form M is required of all for-hire Class I and Class II motor
carriers of property or household goods that have revenues for three consecutive
years exceeding $3 million dollars (adjusted over base year 1994 by revenue deflators).
The governing regulations are in 49 CFR 1420. The data collected is used by carriers,
shippers, federal agencies, and industry analysts to measure the economic health and
operating characteristics of the motor carrier industry.
SECTION A
Motor Carrier Number (or MC number) — the docket number assigned by the former Interstate Commerce Commission, in the
granting of operating authority to the carrier. Operating authority provided a defined listing of the commodities allowed and the
geographic territory within which carriers were allowed to operate.
U.S. DOT Number — The number assigned by the U.S. Department of Transportation Federal Motor Carrier Safety Administration
(formerly an office of Federal Highway Administration), upon verification that carrier has acquired proper bodily injury, property
damage liability, and cargo liability insurance, in compliance with the governing statutes.
Base State — The state in which a carrier is registered for fuel tax reporting purposes, also known as the Unified Carrier Registration
System (UCRS) state. If not part of the UCRS, then the state where the company is headquartered or does the majority of their business.
Base State Registration Number— The number assigned to the carrier for fuel tax reporting purposes by the base state, or the
Unified Carrier Registration System number.
Reporting carrier and affiliate(s) — All motor carrier data captured in the Annual Report can be reported on a consolidated basis,
consisting of the data of the parent company and all related operating affiliates. The parent or reporting carrier is defined as the
highest ranking carrier in the consolidated group. Affiliate motor carriers which maintain their own accounting systems, may file
independent reports apart from the parent company. The purpose of the consolidated financial statement is to capture the financial
and operating data for the parent and affiliates as if the group were a single company. Companies, which can be included, are those
which comprise an integral part of the respondent carrier’s operations and whose purpose is to provide transportation service or is
supportive to such activity. Affiliates, which comprise integral parts of the carriers operation, are defined as:
a.
any carrier or non-carrier holding company, which is exclusively engaged in providing motor carrier transportation
service and controls, through majority stock ownership, one or more carriers.
b.
any carrier subsidiary which is majority owned and controlled by its carrier parent and whose purpose and operations
are supportive to the transportation operations of its parent.
c.
any carrier affiliate under common control with the respondent carrier and whose express purpose and operations are
supportive to the transportation operations of the respondent carrier.
Not to be included in the report are non-trucking related affiliates such as banks, insurance companies, etc., or affiliated motor
carriers, which are subject to regulatory control in another country.
SECTION B
Revenue Commodity Group — Identify the type of operation by the category, which comprises the majority of company revenues.
Select one of the following three categories:
1.
General Freight — Miscellaneous commodities generally not requiring special handling or revenue equipment.
2.
Household Goods
3.
Specialty Freight — freight requiring special handling and/or revenue equipment.
NOTE: If the General Freight carrier group is selected, then choose one of the four given categories (Less Truckload, Truckload, Parcel
or Container). If Specialty Freight carrier group is chosen, choose up to “3” sub-categories that define the majority of your operation.
FORM M Instructions • Page I of VI
Rev 5/28/2021
OMB No.: 2126-0032 Expiration: 05/31/2022
General Instructions for Completing Form M
Use Generally Accepted Accounting Principles (GAAP). Report dollar values in whole
dollars. Totals for amounts reported in supporting schedules must be in agreement with
related primary accounts. Respond to each line. Use “0” or “none” or ”not applicable” as
appropriate. Explain, with footnotes, any unusual line, such as large differences between
figures reported in the current report and those for the proceeding report. Indicate
negative numbers using parentheses.
Schedule 100: BALANCE SHEET
State balances at close (column a) and beginning (column b) of reporting year. Total Assets should be equal to Total Liabilities and Equity.
Current Assets (Subject to settlement within 1 year or upon demand)
Line 101: Cash and equivalents — Available on demand by company (cash and working funds, special deposits, temporary cash
investments, etc.).
Line 102: Accounts receivable — Accounts owed to the business by customers or affiliated companies who have bought “on credit.”
Include all accounts receivable regardless of source. Exclude long-term accounts receivable of one year or more.
Line 103: Notes receivable — Money owed by customers or affiliated companies who have signed a written promise to pay within
one year. Include all notes receivable regardless of source.
Line 104: Other current assets — Include all assets not considered long-term which were not included in lines 101–103 (materials
and supplies, prepayments, deferred charges, etc.).
Line 105: Total current assets — The sum of Lines 101 through 104.
Long-term Assets (Assets not readily convertible to cash within one year)
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, and other carrier-owned operating property used by others in motor
carrier operations).
Line 107: Other long-term assets — Depreciated book value of all non-operating property, long-term notes and accounts
receivables, receivables from affiliates, deferred income tax debits, and other deferred debits. Include intangible assets.
Line 108: Total long-term assets — The sum of lines 106 and 107.
Line 109: TOTAL ASSETS — The sum of lines 105 and 108.
Current Liabilities (Payables, accrued interest, accrued taxes, due within one year)
Line 110: Accounts payable — Accounts payable within one year. Accounts owed to others for goods and services bought on credit.
Include interline payables, employee withholding, COD’s & other.
Line 111: Notes payable — Promissory notes payable within one year. Include payables to affiliated companies and matured
obligations.
Line 112: Taxes payable — Taxes payable within one year (accrued taxes, deferred income tax credits).
Line 113: Current portion of long-term debt — Long-term debt that is due within one year (bonds, equipment obligations, lease
obligations, etc.).
Line 114: Other current liabilities — All other liabilities due within one year that are not included in lines 110 through 113. Include
salaries and wages payable, accrued bonuses, vacation pay, etc.
Line 115: Total current liabilities — The sum of lines 110 through 114.
Long-term Liabilities (Debts and payables due in more than one year)
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.
Line 117: Other long-term liabilities — Deferred tax credits and any other deferred credits or liabilities of more than one year in
duration.
Line 118: Total long-term liabilities — Sum of lines 116 and 117.
Line 119: TOTAL LIABILITIES — Sum of lines 115 and 118.
FORM M Instructions • Page II of VI
OMB No.: 2126-0032 Expiration: 05/31/2022
Schedule 200: INCOME STATEMENT
Operating Revenues — include all revenues from carrier’s operations
Line 201: Freight operating revenue (intercity) — Revenue from the transportation of property by motor vehicles. Include revenue
from common and contract carriage, and revenue from your portion of interline shipments. Exclude revenue from household goods,
compensated inter-corporate hauling, and private carriage.
Line 202: Freight operating revenue (local) — Revenue from local freight carriage. Exclude revenue from household goods operations.
Line 203: Household goods carrier operating revenue — Revenue from intercity and local common and contract carriage of
household goods. Exclude revenue from non-carrier activities such as packing and warehousing.
Line 204: Other operating revenue — Operating revenue not included in lines 201 through 203. 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 operating rights. Include compensated inter-corporate hauling and private carriage. Include commissions for brokerage
services, commissions for making payroll deductions, operations of lunchrooms, restaurants, etc.
Line 205: Total operating revenue — Sum of lines 201 through 204.
Wages and Salaries — Include gross earnings paid to employees prior to such deductions as employee Social Security
contributions, withholding taxes, group insurance premiums, union dues, savings bonds, etc. Include all miscellaneous
paid time off.
Line 206: Driver and helper wages (W-2 employees) — Exclude 1099 owner-operator driver compensation, which are included in
equipment rentals with drivers on line 226.
Line 207: Cargo handler wages
Line 208: Officer, supervisor, administrative, and clerical wages and salaries.
Line 209: Other wages and salaries — Include vehicle repair and service wages.
Line 210: Fringe benefits — Include all fringe benefits, whether required by law or not. Include payroll taxes, workman’s
compensation, group insurance, pension & retirement plans, health, welfare and pension, and other fringes.
Line 211: Commission agent fees (HHG only) — Booking commissions paid to agents.
Line 212: Total wages, salaries, and fringe benefits — Sum of lines 206 through 211.
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 included in fuel taxes on line 223.
Line 214: Outside maintenance — Maintenance performed by outside vendors. Include total amount paid on invoice—with taxes.
Line 215: Vehicle parts — Cost of supplies and parts used to repair vehicles. Exclude tires and tubes, which are included in line 216.
Line 216: Tires and tubes — Cost of tires and tubes, retread charges and taxes.
Line 217: Other operating supplies — Other operating supplies and expenses used in the operations of vehicles, terminals, and shops.
Line 218: Total operating supplies — Sum of lines 213 through 217.
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.
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.
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 (line 210), such as worker’s compensation.
Line 222: Total insurance expenses — Sum of lines 219 through 221.
Miscellaneous Expenses
Line 223: Fuel taxes — Federal and state taxes on gas, diesel, and oil consumed by revenue vehicles and terminal and maintenance
activities.
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.
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.
FORM M Instructions • Page III of VI
OMB No.: 2126-0032 Expiration: 05/31/2022
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 reported on line 206.
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.
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 in line 211.
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, airlines, 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.
Line 230: Communications and utilities — Cost of communications services, plus taxes (long distance communications, fax
services, telephone equipment, etc.).
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.
Line 232: Total miscellaneous expenses — Sum of lines 223 through 231.
Line 233: TOTAL OPERATING EXPENSES — Sum of lines 212, 218, 222, and 232.
Net Income (Loss) Calculation
NOTE: A frequent source of error in the preparation of the Annual Report involves
the Net Income or Loss calculations in lines 234 through 242. Ordinary Income or Loss
before taxes (line 238), Ordinary Income or Loss after taxes (line 240), and Net Income
or Loss (line 242) are calculated by the addition of line 235, and the subtraction of lines
236, 237, 239 and 241. The values entered in lines 236, 237, 239 and 241 should be stated
on the form as positive numbers, unless the effect of these accounts is to increase
net income (or reduce net loss), in which case they should be stated as negative (or
bracketed) numbers.
Line 234: Net operating income (loss) — line 205 minus line 233.
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, and/or retiring of equipment. Include
interest and dividend income.
Line 236: Non-operating expenses — Expenses from non-carrier operations. Include household gods packing and warehousing
expenses. Include losses on sale, trade in and/or retiring of equipment.
Line 237: Interest expenses — Interest and amortization of debt discount expense and premium.
Line 238: Ordinary income (loss) before taxes — Line 234 (plus line 235 minus line 236 minus line 237).
Line 239: Total provision for income taxes — Accruals for Federal, state or other income taxes applicable to ordinary income.
Line 240: Ordinary income (loss) after taxes — Line 238 minus line 239.
Line 241: Extraordinary items, effect of accounting changes, and other items — Include items that are unusual in nature and
infrequent in occurrence.
Line 242: NET INCOME (LOSS) — Line 240 minus line 241.
FORM M Instructions • Page IV of VI
OMB No.: 2126-0032 Expiration: 05/31/2022
Schedule 300: OPERATING STATISTICS
Report statistics for carrier’s owned and leased power units, equipment rentals with and without drivers, equipment rentals—agents,
and purchased transportation (owner-operators). Include statistics from common and contract carriage and your portion of interline
shipments. Exclude statistics from local, compensated intercorporate, and private carriage. Additional revenue, weight, and shipment
data, for household goods carriers only, are to be reported in lines 308 through 311.
NOTE: General Freight carriers are required to provide LTL and TL breakdowns in
columns A and B. All carriers are required to provide operating statistics in column C for
lines 301 through 307.
Line 301: Miles (intercity) — Report total miles operated, both loaded and empty, in intercity service. Line 301 should equal the sum
of lines 302 and 303.
Line 302: Miles (highway) — Report total miles operated in highway service.
Line 303: Miles (rail, water, and air) — Report total miles operated in intermodal service (via rail, water, air, and other).
Line 304: Tons (intercity) — Total revenue tons carried in intercity service. Include all tons which generated revenue included in
“operating revenue – intercity.” Include tons carried by carrier’s owned and leased power units, equipment rentals with or without
drivers, equipment rentals—agents, and purchased transportation (other motor carriers, rail, water, air). Use estimates if necessary.
Line 305: Total freight bills (shipments and/or loads) (intercity) — The actual number of freight bills or bills of lading carried in
intercity service. Include all shipments which generated revenue included in “operating revenue – intercity.” Include shipments carried
by carrier’s owned and leased power units, equipment rentals with or without drivers, equipment rentals—agents, and purchased
transportation (other motor carriers, rail, water, air). Use estimates if necessary.
Line 306: Revenue (intercity including HHG) — Revenue from the transportation of property from common and contract carriage.
Include revenue from your portion of interline shipments. Line 306 will equal line 201, plus the intercity portion of line 203.
Line 307: Ton-miles (intercity) — Total ton-miles of intercity revenue freight carried by owned and leased vehicles, other motor
carrier service, rail, water, air, and other methods. Ton-miles can be calculated by multiplying the distance of each movement by the
weight in tons to get ton-miles for individual shipments. Add all ton-miles for individual shipments to get total ton-miles. If actual
individual shipment data is not available, then ton-miles can be calculated by computing the average length of haul (total miles/total
shipments) and then multiplying the average haul by the total number of actual tons transported in intercity service. Do not multiply
the total tons of all movements by the total miles of all movements.
Line 308: Personal effects and property used or to be used in a dwelling.
Line 309: Furniture, fixtures, equipment, and the property of stores, offices, etc.
Line 310: Articles of an unusual nature or value (such as objects of art).
Line 311: TOTAL — Sum of lines 308a–310(a); 308(b)–310(b); and 308(c)–310(c).
Schedule 400: REVENUE EQUIPMENT
Include data for all operating equipment owned or leased under a capital lease. Exclude rented vehicles. Include vehicles used in
terminals, maintenance facilities, intercity highway, and storage. For all categories provide the numbers of units at start of year,
acquired during the year (including cost), retired or disposed during the year, and on-hand at the end of year.
NOTE: Column E (number of units at end of year) should always equal the sum of
columns A plus B, minus column D.
Line 401: Straight trucks (owned) — Total number of straight trucks owned by carrier. Include vehicles used in terminals,
maintenance facilities, intercity highway, and storage. Exclude leased or rented vehicles.
Line 402: Straight trucks (leased) — Total number of straight trucks leased with or without drivers. Include vehicles that remain under
control of carrier. Include vehicles used in terminals, maintenance facilities, intercity highway, and storage. Exclude rented vehicles.
Line 403: Truck-tractors (owned) — Total number of truck-tractors owned by carrier. Include vehicles used in terminals,
maintenance facilities, intercity highway, and storage. Exclude leased or rented vehicles.
Line 404: Truck-tractors (leased) — Total number of truck-tractors leased with or without drivers. Include vehicles that remain under
control of carrier. Include vehicles used in terminals, maintenance facilities, intercity highway, and storage. Exclude rented vehicles.
Line 405: Trailers and semi-trailers (owned) — Total number of trailers owned by carrier. Include vehicles used in terminals,
maintenance facilities, intercity highway, and storage. Exclude leased or rented vehicles.
FORM M Instructions • Page V of VI
OMB No.: 2126-0032 Expiration: 05/31/2022
Line 406: Trailers and semi-trailers (leased) — Total number of trailers leased by carrier. Include vehicles that remain under control
of carrier. Include vehicles used in terminals, maintenance facilities, intercity highway, and storage. Exclude rented vehicles.
Line 407: Other revenue equipment — Other equipment used to generate revenue for carrier operations. Include owned or leased
vehicles used in terminals, maintenance facilities, intercity highway, and storage. Exclude rented vehicles.
Line 408: TOTAL REVENUE EQUIPMENT — Sum of lines 401 (a) thru 407 (a); 401 (b) thru 407 (b); 401 (c) thru 407 (c), 401 (d) thru 407
(d), and 401 (e) thru 407 (e).
Schedule 500: EMPLOYMENT INFORMATION
Include W-2 employees. Exclude 1099 independent contractors. Lines 501 through 507: report the average number of employees,
and the total compensation amount, including wages, salaries, and miscellaneous paid time off. Exclude fringe benefits.
NOTE: Total compensation (column B) should always equal lines 206 through 209.
Line 501: Drivers and helpers — hourly basis
Line 502: Drivers and helpers — mileage basis
Line 503: Drivers and helpers — Other basis not included in line 501 or 502
Line 504: Cargo handlers
Line 505: Officers, supervisors, administrative and clerical
Line 506: Other labor — Include vehicle repair & service employees
Line 507: TOTAL EMPLOYMENT — Sum of lines 501 through 506
Drivers
Line 508: CDL drivers — Total drivers that held a valid CDL license at close of year
Line 509: Non-CDL drivers — Total drivers that did not hold a valid CDL license at close of year
Line 510: TOTAL DRIVERS — Sum of lines 508 and 509.
Certification
Should contain the name, signature, and title of person responsible for the completion of the form, and date. Retain a copy for your
records, and return the original certified Form M to:
U.S. Department of Transportation
Federal Motor Carrier Safety Administration
Office of Registration and Safety Information (MC-RS)
1200 New Jersey Avenue, SE
Washington, DC 20590
FORM M Instructions • Page VI of VI
OMB No.: 2126-0032 Expiration: 05/31/2022
Please note, the expiration date as stated on this form relates to the process for renewing the Information Collection Request for this
form with the Office of Management and Budget. This requirement to collect information as requested on this form does not expire.
For questions, please contact the Office of Registration and Safety Information, Registration, Licensing, and Insurance Division.
A federal agency may not conduct or sponsor, and a person is not required to respond to, nor shall a person be subject to a penalty for failure to comply with
a collection of information subject to the requirements of the Paperwork Reduction Act unless that collection of information displays a current valid OMB
Control Number. The OMB Control Number for this information collection is 2126-0032. Public reporting for this collection of information is estimated
to be approximately 9 hours per response, including the time for reviewing instructions, gathering the data needed, and completing and reviewing the
collection of information. All responses to this collection of information are mandatory. Send comments regarding this burden estimate or any other aspect
of this collection of information, including suggestions for reducing this burden, to: Information Collection Clearance Officer, Federal Motor Carrier Safety
Administration, MC-RRA, 1200 New Jersey Avenue, SE, Washington, D.C. 20590.
United States Department of Transportation
Federal Motor Carrier Safety Administration
FMCSA Office of Registration and Safety Information
Annual Report Form (Class I & Class II Motor Carriers of Property and Household Goods)
FORM M
Section
A
CALENDAR/FISCAL YEAR:
MOTOR CARRIER IDENTIFICATION
IDENTIFICATION:
MOTOR CARRIER NUMBER
U.S. DOT NUMBER
BASE STATE
(see instructions)
NAME OF COMPANY
TRADE or DOING BUSINESS AS
STREET ADDRESS
CITY
BASE STATE REGISTRATION
NUMBER (see instructions)
STATE
ZIP CODE
TELEPHONE (include area code)
CONTACT (for purposes of this report):
TITLE
TELEPHONE (include area code)
CITY
STATE
MC Number (if any)
U.S. DOT Number (if any)
AFFILIATED COMPANY
MC Number (if any)
U.S. DOT Number (if any)
AFFILIATED COMPANY
MC Number (if any)
U.S. DOT Number (if any)
AFFILIATED COMPANY
MC Number (if any)
U.S. DOT Number (if any)
AFFILIATED COMPANY
MC Number (if any)
U.S. DOT Number (if any)
CONTACT NAME
MAILING ADDRESS (if different from above):
STREET ADDRESS
ZIP CODE
AFFILIATED COMPANIES (list names):
PARENT COMPANY
FORM M • Page 1 of 9
Rev 5/28/2021
Section
B
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER 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 or liquid chemical products” or “Refrigerated liquids”.
GENERAL FREIGHT`
SPECIALTY FREIGHT: (mark up to 3)
Less than truckload
Truckload
Parcel
Container
HOUSEHOLD GOODS
Heavy equipment
Liquid petroleum or chemical products
Bulk chemicals
Refrigerated liquids
Refrigerated solids
Dump trucking
Agricultural commodities
Motor vehicles
Armored truck services
Building materials
Film and associated products
Forest products
Mine ore (not coal)
Retail store delivery
Explosives or dangerous products
Other (please specify below):
GENERAL INSTRUCTIONS:
• Use Generally Accepted Accounting Principles (GAAP).
• Explain any unusual items, such as large differences between figures
reported in the current report and those for the preceding report.
• Report dollar values in whole dollars.
• Respond to each item. Use “0”, “none”, or “not applicable” as
appropriate.
Section
1
• Use parentheses to indicate negative numbers.
SCHEDULE 100 — BALANCE SHEET
Balance close of
(a)
CURRENT ASSETS:
Balance start of
(b)
101
Cash and equivalents — Available on demand by company (cash and working
funds, special deposits, temporary cash investments, etc.).
$
$
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.
$
$
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.
$
$
104
Other current assets — Include all assets not considered long-term which were
not included above (materials and supplies, prepayments, deferred charges, etc.).
$
$
105
Total current assets
Sum of lines 101 through 104
$
$
FORM M • Page 2 of 9
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
Balance close of
(a)
LONG-TERM ASSETS:
Balance start of
(b)
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.).
$
$
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.
$
$
108
Total long-term assets
Sum of lines 106 and 107
$
$
109
TOTAL ASSETS
Sum of lines 105 and 108
$
$
106
CURRENT LIABILITIES:
110
Accounts payable — Accounts payable within one year. Accounts owed to
others for goods and services bought on credit.
$
$
111
Notes payable — Promissory notes payable within one year. Include payables to
affiliated companies and matured obligations.
$
$
112
Taxes payable — Taxes payable within one year (accrued taxes, deferred income
tax credits).
$
$
113
Current portion of long-term debt — Long-term debt that is due within one
year (bonds, equipment obligations, lease obligations, etc.).
$
$
114
Other current liabilities — Report all other liabilities due within one year not
included above (unclaimed wages, accrued bonuses, vacation pay, etc.).
$
$
115
Total current liabilities
Sum of lines 110 through 114
$
$
LONG-TERM LIABILITIES:
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).
$
$
117
Other long-term liabilities — Include deferred tax credits and any other
deferred credits or liabilities of more than one year in duration.
$
$
118
Total long-term liabilities
Sum of lines 116 and 117
$
$
119
TOTAL LIABILITIES
Sum of lines 115 and 118
$
$
FORM M • Page 3 of 9
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
Balance close of
(a)
OWNERS’ EQUITY OR CAPITAL:
Section
2
Balance start of
(b)
120
Retained earnings (if corporation) — That part of net profit that is kept for use
in the business (instead of distributed to the owners).
$
$
121
Equity and other capital (if corporation) — Include common and preferred
capital stock plus additional paid-in capital. Subtract Treasury Stock.
$
$
122
Proprietary or partnership capital (if not a corporation) — Investments of a
sole proprietor or partners in an unincorporated entity.
$
$
123
Total owners’ equity or capital
Sum of lines 120 through 122
$
$
124
TOTAL LIABILITIES AND EQUITY
Sum of lines 119 and 123
$
$
SCHEDULE 200 — INCOME STATEMENT
Amount for
OPERATING REVENUES:
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.
$
202
Freight operating revenue (local) — Revenue from local freight carriage. Exclude revenue from
Household Goods operations.
$
203
Household goods carrier operating revenue — Revenue from intercity common and contract carriage
of household goods. Include local household goods revenue. Exclude revenue from noncarrier activities
such as packing and warehousing.
$
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 lunch rooms, restaurants, etc.
$
Total operating revenue
Sum of lines 201 through 204
$
201
205
FORM M • Page 4 of 9
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
WAGES AND SALARIES:
Amount for
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.
206
Driver and helper wages (W-2 employees) — Exclude 1099 owner-operator driver compensation,
which are included in equipment rentals (line 226).
$
207
208
209
Cargo handler wages
$
Officer, supervisor, administration, and clerical wages and salaries
$
Other wages and salaries
$
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.
$
211
Commission agent fees (HHG only) — Booking commissions paid to agents.
$
212
Total wages, salaries, and fringe benefits
Sum of lines 206 through 211
$
OPERATING SUPPLIES:
213
Fuel, oil, and lubricants — Include cost of gas, propane, diesel, motor oil, grease, lubricants, and
coolants sued by revenue vehicles, terminal vehicles, and maintenance vehicles. Exclude taxes for fuel,
which are reported separately.
$
214
Outside maintenance — Maintenance performed by outside vendors. Include total amount paid on
invoice (with taxes).
$
215
216
Vehicle parts — Cost of parts used to repair vehicles. Exclude tires and tubes.
$
Tires and tubes — Cost of tires and tubes for vehicles (retread charges and taxes, etc.).
$
217
Other operating supplies — Other operating supplies and expenses used in the operations of vehicles,
terminals, and shops.
$
218
Total operating supplies
Sum of lines 213 through 217
$
INSURANCE EXPENSES:
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.
$
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.
$
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.
$
222
Total insurance expenses
Sum of lines 219 through 221
$
FORM M • Page 5 of 9
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
Amount for
MISCELLANEOUS EXPENSES:
223
Fuel taxes — Federal and state taxes on gas, diesel, and oil consumed by revenue vehicles and terminal
or maintenance activities.
$
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.
$
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.
$
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.
$
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.
$
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.
$
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.
$
230
Communications and utilities — Cost of communications services plus taxes (long distance
communications, fax services, telephone equipment, etc.).
$
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.
$
232
Total miscellaneous expenses
Sum of lines 223 through 231
$
233
TOTAL OPERATING EXPENSES
Sum of lines 212, 218, 222, and 232
$
FORM M • Page 6 of 9
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
Amount for
NET INCOME (LOSS) CALCULATION:
Section
3
234
Net operating income (loss)
Line 205 minus 233
$
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.
$
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.
$
237
Interest expenses — Interest and amortization of debt discount expense and premium.
$
238
Ordinary income (loss) before taxes
Line 234 plus (lines 235 minus 236 minus 237)
$
239
Total provision for income taxes — Accruals for Federal, state, or other income taxes applicable to
ordinary income.
$
240
Ordinary income (loss) after taxes
Line 238 minus 239
$
241
Extraordinary items, effect of accounting changes, and other items — Include items that are unusual
in nature and infrequent in occurrence.
$
242
NET INCOME (LOSS)
Line 240 minus 241
$
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.
301
General Freight Only
(LTL) up to
10,000 lbs. (a)
(TL) 10,000 lbs.
and over (b)
Total (c)
Miles: intercity — Report total miles operated, both loaded and
empty, in intercity service. This line should equal the sum of lines 302
and 303.
302
303
304
305
Miles: highway
306
Revenue: intercity (including HHG) — This line will equal line 201
plus the intercity portion of line 203.
307
Ton-miles: intercity*
Miles: rail, water, and air
Tons: intercity — Use estimates if necessary.
Total shipments carried: intercity
$
$
$
*How to calculate ton-miles: Method 1 — Multiply the distance of each movement by the weight in tons to get ton-miles for individual shipments.
Sum all ton-miles for individual shipments to get total ton-miles.
Method 2 — Compute the average length of haul (total miles/total shipments) for your operations. Then multiply
this average haul by the total number of actual tons transported in intercity service. (Multiplying the total tons of all
movements by the total miles of all movements produces an erroneous result and should not be used.)
FORM M • Page 7 of 9
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
Revenue (intercity
common and
contract carriage) (a)
OPERATING STATISTICS
(household goods carriers only):
Section
4
308
Personal effects and property used or to be used in
a dwelling
$
309
Furniture, fixtures, equipment, and the property of store,
offices, etc.
$
310
Articles of an unusual nature or value (objects of art, etc.)
$
311
Total operating statistics (household goods carriers)
Sum of lines 308 through 310
$
Tons (actual
weight) (b)
Number of
shipments (c)
SCHEDULE 400 — REVENUE EQUIPMENT
Report all operating equipment owned or leased
under a capital lease. Exclude rented vehicles.
Include vehicles used in terminals, maintenance
facilities, intercity highway, and storage.
Number of
units at start
of year (a)
Units acquired
during the year
Number (b)
Cost (c)
401
402
403
404
405
406
407
Straight trucks — owned
$
Straight trucks — leased
$
Truck-tractors — owned
$
Truck-tractors — leased
$
Trailers and semi-trailers — owned
$
Trailers and semi-trailers — leased
$
Other revenue equipment
$
408
Total revenue equipment
Sum of lines 401 through 407
$
FORM M • Page 8 of 9
Number of
units retired/
disposed of
during the
year (d)
Number of
units at end
of year (e)
OMB No.: 2126-0032 Expiration: 05/31/2022
MOTOR CARRIER NUMBER
Section
5
SCHEDULE 500 — EMPLOYMENT INFORMATION
Include W-2 employees. Exclude 1099 independent contractors.
Average: (number at beginning of year + number at end of the year) divided by
2, or use an average Full Time Equivalent calculation.
Total compensation: Include all wages, salaries, and miscellaneous paid time off.
Exclude fringe benefits. Should equal figures in lines 206 through 209.
Total
compensation
(b)
Average number
of employees (a)
Hours earned/miles operated: Estimate the total hours/miles included in total
compensation.
Hours earned or
miles operated (c)
501
502
Drivers and helpers — hourly basis
$
hours
Drivers and helpers — mileage basis
$
miles
503
Drivers and helpers — other basis
(drivers and helpers not reported above)
$
504
505
Cargo handlers
$
Officers, supervisors, administrative, and clerical
$
506
Other labor — average number of other employees
(include vehicle repair, etc.)
$
507
Total employment
Sum of lines 501 through 506
$
hours
Number at close of
DRIVERS:
508
509
CDL drivers — all drivers who hold a valid CDL license
510
Total drivers
Sum of lines 508 and 509
Non-CDL drivers — indicate the number of non-CDL drivers on payroll
CERTIFICATION: I hereby certify that this report was prepared by me or under my supervision, that I have examined it, and that the items herein reported
on the basis of my knowledge are correctly shown.
NAME (print or type)
SIGNATURE
TITLE
RETURN THE COMPLETED
FORM TO:
DATE
Department of Transportation
Federal Motor Carrier Safety Administration
Office of Registration and Safety Information (MC-RS)
1200 New Jersey Avenue SE
Washington, DC 20590
FORM M • Page 9 of 9
Phone: (800) 832-5660
Fax: (202) 366-3477
Web: www.fmcsa.dot.gov
| File Type | application/pdf |
| File Title | FMCSA Form M |
| Subject | Annual Report Form (Class I & Class II Motor Carriers of Property and Household Goods) |
| File Modified | 2021-05-28 |
| File Created | 2020-10-21 |