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Methodology & Reference

MapLedger Data Standard

The definitive reference for mapping carrier general ledger accounts to the MapLedger Standard Chart of Accounts — the trust layer that feeds precision costing into FreightMath and industry benchmarks into FreightMarks.

Data Standard GuideTruckload IndustryStandard Chart of Accounts550 accounts
MapLedger

MapLedger translates a carrier's unique general ledger into a single, industry-standard chart of accounts. Every standard account carries three pieces of information at once — what the dollar is (account category), how the freight moved (operating group), and who performed the work (labor / capacity group). That structure is what lets FreightMath cost each load segment precisely and lets FreightMarks compare carriers on a like-for-like basis.

Standard Accounts
550
Operating Groups
5
Labor Groups
7
Account Categories
27

Three-Segment Account Numbering

Every account in the MapLedger Standard COA uses a three-segment numbering convention. This structure enables precise cost allocation by simultaneously capturing the nature of the account, the operating mode, and the capacity type responsible.

Segment 1

Account Category

Identifies the financial nature of the account: revenue type, expense category, asset class, or statistical metric.

4xxx Revenue5xxx Direct Operating6xxx Equipment & Insurance7xxx Overhead9xxx Statistics
Segment 2

Operating Group

Identifies the operating mode or division. Enables segmented P&L and benchmarking by service type.

100 OTR200 Local300 Dedicated400 Brokerage000 General
Segment 3

Labor / Capacity Group

Identifies the capacity type responsible for the revenue or cost. Critical for separating asset-based and non-asset economics.

100 Company Driver200 Owner Operator300 Lease Purchase400 Brokerage500 Non Driver600 Maintenance000 General

Two Dimensions of Segmentation

The standard COA segments financial data along two independent axes. Together, they create a matrix that isolates profitability at the intersection of how you operate and who is performing the work.

Capacity Types (Labor Groups)

Who operates the equipment and delivers the freight.

Segment 3: 100

Company Driver

Company-owned equipment operated by employed drivers. Full cost visibility across wages, fuel, maintenance, and equipment.

Segment 3: 200

Owner Operator

Independent contractors providing their own tractor. Costs primarily flow through Purchased Transportation settlements.

Segment 3: 300

Lease Purchase

Operators leasing equipment through the carrier's lease-purchase program. Hybrid cost profile between Company and OO.

Segment 3: 400

Brokerage

Non-asset freight moved through third-party carriers. Revenue and purchased transportation captured separately from asset operations.

Operating Groups (Modes)

How the freight is moved — the service type and operating model.

Segment 2: 100

OTR (Over-the-Road)

Long-haul, irregular route freight operations. Typically the largest revenue segment for truckload carriers.

Segment 2: 200

Local

Short-haul and regional operations. Higher stop frequency, lower miles per load, different cost dynamics.

Segment 2: 300

Dedicated

Contract-dedicated fleet operations for specific customers. Predictable revenue, distinct equipment and driver pools.

Segment 2: 400

Brokerage

Non-asset logistics and freight brokerage. Measured per load rather than per mile.

How GL Accounts Are Mapped

When a carrier's GL doesn't segment revenue or expenses by capacity type or operating mode at the account level, MapLedger applies secondary allocation methods to distribute values accurately.

Preferred

Ratio Allocation

Distributes account values dynamically using operational statistics recorded by capacity type — such as dispatch miles or tractor counts. The split recalculates each month based on actual operating data, providing the most accurate representation of cost attribution.

Example: A single “Linehaul Revenue — Trucking” account is split between Company Fleet and Owner Operator proportionally based on each group's share of dispatch miles for the period.

Alternative

Percentage Allocation

Applies a fixed percentage split to a GL account each month. Used when operating statistics are unavailable or the cost doesn't correlate to a measurable ratio driver.

Example: Workers Compensation expense not split by GL is allocated 90% to Drivers and 10% to Non-Drivers / Maintenance personnel.

Where the mapped dollars go next
Once every GL account is mapped to a standard account and split by capacity type and operating group, the Segment Level Costing engine distributes each cost category to the load segments active in the period — variable categories by costing miles, overhead categories by hours under power (see the Workday Model for forecast months).

Standard Account Listings

All 550 accounts grouped by sub-category with full segmentation detail. Use the search and filters to find specific accounts, or expand groups to browse. Groups that carry mapping guidance show what to map into them, what to keep out, and how the group is segmented.

Cost typeRevenueVariableOverheadBalance SheetMetricOperating groupOTRLocalDedicatedBrokerageGeneral
550 of 550 accounts

Revenue

4xxx accounts — linehaul, fuel surcharge, accessorial, and other operating revenue.

All base revenue per mile, per load, order, shipment or flat rate.

Map These Expenses / Items → Target Accounts
  • Base linehaul revenue (per mile, per load, per order, flat rate)
    4000-100-100Linehaul Revenue - OTR - Company Driver
    4000-100-200Linehaul Revenue - OTR - Owner Operator
    4000-100-300Linehaul Revenue - OTR - Lease Purchase
    4000-200-100Linehaul Revenue - Local - Company Driver
    4000-200-200Linehaul Revenue - Local - Owner Operator
    4000-200-300Linehaul Revenue - Local - Lease Purchase
    4000-300-100Linehaul Revenue - Dedicated - Company Driver
    4000-300-200Linehaul Revenue - Dedicated - Owner Operator
    4000-300-300Linehaul Revenue - Dedicated - Lease Purchase
    4000-400-400Brokerage Revenue - Gross
Do Not Map Here
  • Fuel Surcharge Revenue
  • Accessorial Revenue

Segmented By: Capacity Type (Company Fleet, Owner Operator, Lease Purchase, Brokerage) and Operating Group (OTR, Local, Dedicated)

Account #DescriptionOperating GroupLabor GroupCost Type
4000-100-100Linehaul Revenue - OTR - Company DriverOTRCompany DriverRevenue
4000-100-200Linehaul Revenue - OTR - Owner OperatorOTROwner OperatorRevenue
4000-100-300Linehaul Revenue - OTR - Lease PurchaseOTRLease PurchaseRevenue
4000-200-100Linehaul Revenue - Local - Company DriverLocalCompany DriverRevenue
4000-200-200Linehaul Revenue - Local - Owner OperatorLocalOwner OperatorRevenue
4000-200-300Linehaul Revenue - Local - Lease PurchaseLocalLease PurchaseRevenue
4000-300-100Linehaul Revenue - Dedicated - Company DriverDedicatedCompany DriverRevenue
4000-300-200Linehaul Revenue - Dedicated - Owner OperatorDedicatedOwner OperatorRevenue
4000-300-300Linehaul Revenue - Dedicated - Lease PurchaseDedicatedLease PurchaseRevenue
4000-400-400Brokerage Revenue - GrossBrokerageBrokerageRevenue

Expenses

5xxx–7xxx accounts — direct operating (variable), equipment and insurance, and overhead, plus non-operating items.

Balance Sheet

1xxx–3xxx accounts — assets, liabilities, and equity.

Statistics

9xxx accounts — operating metrics (miles, loads, counts) that drive ratio allocation and per-unit benchmarks.

Industry Performance Ranges

Reference ranges for key cost and revenue metrics across the truckload industry. These benchmarks are derived from the FreightMarks carrier database and expressed per mile and as a percentage of total revenue.

FreightMarks

Driver Compensation — Company Fleet

MetricRange
Driver Wages per Mile$0.42 – $0.91
Driver Wages % of Revenue23% – 42%
Benefits & Payroll Tax per Mile$0.06 – $0.18
Benefits & Payroll Tax % of Rev2.0% – 17%
FreightMarks

Purchased Transportation

MetricRange
Owner Operator per Mile$1.40 – $2.10
Owner Operator % of Revenue63% – 85%
Lease Purchase per Mile$1.00 – $1.60
Lease Purchase % of Revenue51% – 70%
OO Benefits & Incentives per Mile$0.02 – $0.09
FreightMarks

Fuel Expense

MetricRange
Company Fleet per Mile$0.30 – $0.55
Company Fleet % of Revenue15% – 25%
Reefer Fuel per Total Mile$0.01 – $0.04
FreightMarks

Maintenance

MetricRange
Tractor — Company Fleet per Mile$0.11 – $0.26
Tractor — CF % of Revenue2.5% – 10%
Trailer per Mile$0.02 – $0.50
Wages & Overhead per Mile$0.02 – $0.50
FreightMarks

Equipment & Insurance

MetricRange
Tractor Fixed per Mile$0.31 – $0.48
Tractor Fixed % of Revenue15% – 28%
Trailer Fixed per Mile$0.02 – $0.50
Insurance — CF per Mile$0.04 – $0.21
Insurance — CF % of Revenue3% – 7.9%
FreightMarks

General & Overhead

MetricRange
Non-Driver Wages per Mile$0.12 – $0.19
Non-Driver Wages % of Revenue4% – 10%
Fixed Overhead per Mile$0.12 – $0.19
Fixed Overhead % of Revenue4% – 10%
Variable Driving per Mile$0.01 – $0.03
FreightMarks

Brokerage

MetricRange
Insurance per Load$10 – $43
Insurance % of Revenue1% – 2.5%
Non-Driver Wages per Load$50 – $100
Non-Driver Wages % of Revenue4% – 10%
Fixed Overhead per Load$50 – $100
FreightMarks

Tolls, Agents, Recruiting & Other

MetricRange
Toll Expense per Mile$0.002 – $0.02
Agent Commissions per Mile$0.002 – $0.02
Recruiting & Retention per Mile$0.002 – $0.02
Lumper / Load-Unload per Mile$0.002 – $0.02
Permits & Escorts per Mile$0.002 – $0.02
Related references
Terms used throughout this standard are defined in the FreightMath Glossary. For how these accounts surface on the dashboards, see the FreightMath Dashboard reference.

MapLedger · Data Standard Guide — Truckload Industry · A KSM Transport Advisors Platform