SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Estimated Useful Life

For financial reporting purposes, assets are generally depreciated using the following estimated useful lives and salvage values:

	Lives	Salvage Values
Building and improvements	30 years	0%
Tractors	80 months	$0 - $10,000
Trailers	12 years	$6,000
Service and other equipment	3-10 years	0%

Schedule Of Basic and Diluted Earnings Per Share

The computation of basic and diluted earnings per share is shown below (in thousands, except per share amounts).

	Years Ended December 31,
	2023		2022		2021
Net income attributable to Werner	$	112,382	$	241,256	$	259,052
Weighted average common shares outstanding	63,374		64,125		67,434
Dilutive effect of stock-based awards	344		454		421
Shares used in computing diluted earnings per share	63,718		64,579		67,855
Basic earnings per share	$	1.77	$	3.76	$	3.84
Diluted earnings per share	$	1.76	$	3.74	$	3.82