| Schedule of Accrued Liabilities |
Accrued liabilities consist of the following as of: | | | June 30,
2026 | | | December 31,
2025 | | | Deferred leased to purchase payments | | $ | 9,402,792 | | | $ | 8,497,950 | | | Claims, insurance and litigation reserves | | | 7,460,774 | | | | 10,758,083 | | | Salaries, wages and benefits | | | 4,889,442 | | | | 3,779,342 | | | Owner operator deposits | | | 2,342,810 | | | | 2,504,336 | | | Accrued purchased transportation | | | 1,983,092 | | | | 3,351,017 | | | Escrow payments | | | 994,013 | | | | 994,012 | | | Other accrued expenses | | | 1,520,465 | | | | 3,145,261 | | | Accrued liabilities | | $ | 28,593,388 | | | $ | 33,030,001 | |
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