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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2017	May 03, 2017
Document Information [Line Items]
Entity Registrant Name	RUSH ENTERPRISES INC \TX\
Entity Central Index Key	0001012019
Trading Symbol	rusha
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		8,997,663
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		30,535,559

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 89,073	$ 82,026
Accounts receivable, net	165,249	156,199
Note receivable affiliate	14,017	10,166
Inventories, net	872,907	840,304
Prepaid expenses and other	9,367	8,798
Assets held for sale	12,932	13,955
Total current assets	1,163,545	1,111,448
Investments	6,231	6,231
Property and equipment, net	1,124,746	1,135,805
Goodwill, net	290,191	290,191
Other assets, net	54,848	59,372
Total assets	2,639,561	2,603,047
Current liabilities:
Floor plan notes payable	684,595	646,945
Current maturities of long-term debt	131,628	130,717
Current maturities of capital lease obligations	14,623	14,449
Liabilities directly associated with assets held for sale		783
Trade accounts payable	99,534	97,844
Customer deposits	16,217	18,418
Accrued expenses	76,811	83,974
Total current liabilities	1,023,408	993,130
Long-term debt, net of current maturities	459,817	472,503
Capital lease obligations, net of current maturities	67,994	70,044
Other long-term liabilities	8,249	7,214
Deferred income taxes, net	198,739	197,331
Shareholders’ equity:
Preferred stock, par value $.01 per share; 1,000,000 shares authorized; 0 shares outstanding in 2017 and 2016	0	0
Common stock, par value $.01 per share; 60,000,000 Class A shares and 20,000,000 Class B shares authorized; 30,481,059 Class A shares and 9,200,199 Class B shares outstanding in 2017; and 30,007,088 Class A shares and 9,245,447 Class B shares outstanding in 2016	445	438
Additional paid-in capital	320,730	309,127
Treasury stock, at cost: 934,171 class A shares and 3,894,409 class B shares in 2017 and 934,171 class A shares and 3,650,491 class B shares in 2016	(94,442)	(86,882)
Retained earnings	654,907	640,428
Accumulated other comprehensive loss, net of tax	(286)	(286)
Total shareholders’ equity	881,354	862,825
Total liabilities and shareholders’ equity	$ 2,639,561	$ 2,603,047

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Class A [Member]
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares outstanding (in shares)	30,481,059	30,007,088
Treasury stock, shares (in shares)	934,171	934,171
Common Class B [Member]
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares outstanding (in shares)	9,200,199	9,245,447
Treasury stock, shares (in shares)	3,894,409	3,650,491

Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues:
New and used commercial vehicle sales	$ 635,953	$ 668,545
Parts and service sales	350,106	341,939
Lease and rental	51,244	50,887
Finance and insurance	3,929	4,499
Other	3,565	4,970
Total revenue	1,044,797	1,070,840
Cost of products sold:
New and used commercial vehicle sales	588,120	623,660
Parts and service sales	224,466	218,243
Lease and rental	44,304	45,667
Total cost of products sold	856,890	887,570
Gross profit	187,907	183,270
Selling, general and administrative expense	150,403	162,452
Depreciation and amortization expense	12,492	12,647
Gain (loss) on sale of assets	(163)	10
Operating income	24,849	8,181
Interest expense, net	2,791	4,239
Income before taxes	22,058	3,942
Provision for income taxes	7,579	1,547
Net income	$ 14,479	$ 2,395
Earnings per common share:
Basic (in dollars per share)	$ 0.37	$ 0.06
Diluted (in dollars per share)	$ 0.36	$ 0.06
Weighted average shares outstanding:
Basic (in shares)	39,409	40,553
Diluted (in shares)	40,701	41,049
Comprehensive income	$ 14,479	$ 2,395

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income	$ 14,479,000	$ 2,395,000
Adjustments to reconcile net income to net cash provided by operating activities-
Depreciation and amortization	38,724,000	39,073,000
Loss (gain) on sale of property and equipment, net	163,000	(10,000)
Loss on impairment of assets		7,718,000
Stock-based compensation expense related to employee stock options and employee stock purchases	4,759,000	3,597,000
Provision for deferred income tax expense	1,408,000	(7,585,000)
Excess tax expense from stock-based compensation		1,007,000
Change in accounts receivable, net	(12,901,000)	5,340,000
Change in inventories	(19,376,000)	49,921,000
Change in prepaid expenses and other, net	(609,000)	21,384,000
Change in trade accounts payable	1,690,000	(16,520,000)
Draws (payments) on floor plan notes payable – trade, net	18,552,000	(1,789,000)
Change in customer deposits	(2,201,000)	2,274,000
Change in accrued expenses	(7,163,000)	(5,567,000)
Net cash provided by operating activities	37,525,000	101,238,000
Cash flows from investing activities:
Acquisition of property and equipment	(39,209,000)	(53,880,000)
Proceeds from the sale of property and equipment	1,600,000	616,000
Other	5,160,000	676,000
Net cash used in investing activities	(32,449,000)	(52,588,000)
Cash flows from financing activities:
Draws (payments) on floor plan notes payable – non-trade, net	19,098,000	(26,982,000)
Proceeds from long-term debt	25,555,000	32,194,000
Principal payments on long-term debt	(38,113,000)	(42,503,000)
Principal payments on capital lease obligations	(3,337,000)	(4,853,000)
Issuance of shares relating to employee stock options and employee stock purchases	6,851,000	2,315,000
Excess tax expense from stock-based compensation		(1,007,000)
Common stock repurchased	(7,560,000)
Debt issuance costs	(523,000)
Net cash provided by (used in) financing activities	1,971,000	(40,836,000)
Net decrease in cash and cash equivalents	7,047,000	7,814,000
Cash and cash equivalents, beginning of period	82,026,000	64,847,000
Cash and cash equivalents, end of period	89,073,000	72,661,000
Supplemental disclosure of cash flow information:
Interest	8,211,000	10,265,000
Income taxes (refunded) paid, net	6,201,000	(15,015,000)
Noncash investing and financing activities:
Assets acquired under capital leases	$ 2,073,000	$ 7,580,000

Note 1 - Principles of Consolidation and Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1 – Principles of Consolidation and Basis of Presentation The interim consolidated financial statements included herein have been prepared by Rush Enterprises, Inc. and its subsidiaries (collectively referred to as the “Company”), without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). All adjustments have been made to the accompanying interim consolidated financial statements, which, in the opinion of the Company’s management, are necessary for a fair presentation of its operating results. All adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. It is recommended that these interim consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10 -K for the year ended December 31, 2016. Results of operations for interim periods are not necessarily indicative of results that may be expected for any other interim periods or the full fiscal year.

Note 2 - Other Assets	3 Months Ended
Note 2 - Other Assets	Mar. 31, 2017
Notes to Financial Statements
Other Assets Disclosure [Text Block]	2 – Other Assets The total capitalized costs of the Company’s SAP enterprise software and SAP dealership management system of $32.2 million, including capitalized interest, are recorded on the Consolidated Balance Sheet in Other Assets, net of accumulated amortization of $17.4 million at March 31, 2017. The SAP software is being amortized over a period of 15 years. Amortization expense relating to the SAP software, which is recognized in depreciation and amortization expense in the Consolidated Statement of Income , was $0.9 million for the three months ended March 31, 2017, and $0.8 million for the three months ended March 31, 2016. The Company estimates that amortization expense relating to the SAP software will be approximately $ 3.4 million for each of the next five succeeding years. The Company’s only significant identifiable intangible assets, other than goodwill, are rights under franchise agreements with manufacturers. The fair value of the franchise right is determined at the acquisition date by discounting the projected cash flows specific to each acquisition. The carrying value of the Company’s manufacturer franchise rights was $ 7.0 million at March 31, 2017, and December 31, 2016, and is included in Other Assets on the accompanying consolidated balance sheets. The Company has determined that manufacturer franchise rights have an indefinite life as there are no economic or other factors that limit their useful lives and they are expected to generate cash flows indefinitely due to the historically long lives of the manufacturers’ brand names. Furthermore, to the extent that any agreements evidencing manufacturer franchise rights have expiration dates, the Company expects that it will be able to renew those agreements in the ordinary course of business. Accordingly, the Company does not amortize manufacturer franchise rights. Due to the fact that manufacturer franchise rights are specific to a geographic region, the Company has determined that evaluating and including all locations acquired in the geographic region is the appropriate level for the purpose of testing franchise rights for impairment. Management reviews indefinite-lived manufacturer franchise rights for impairment annually during the fourth quarter, or more often if events or circumstances indicate that an impairment may have occurred. The Company is subject to financial statement risk to the extent that manufacturer franchise rights become impaired due to decreases in the fair market value of its individual franchises within a particular region. The significant estimates and assumptions used by management in assessing the recoverability of manufacturer franchise rights include estimated future cash flows, present value discount rate, and other factors. Any changes in these estimates or assumptions could result in an impairment charge. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgment. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluations of manufacturer franchise rights can vary within a range of outcomes. No impairment write down was required in any period presented. The Company cannot predict the occurrence of certain events that might adversely affect the reported value of manufacturer franchise rights in the future.

Note 3 - Commitments and Contingencies	3 Months Ended
Note 3 - Commitments and Contingencies	Mar. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	3 – Commitments and Contingencies From time to time, the Company is involved in litigation arising out of its operations in the ordinary course of business. The Company maintains liability insurance, including product liability coverage, in amounts deemed adequate by management. To date, aggregate costs to us for claims, including product liability actions, have not been material. However, an uninsured or partially insured claim, or claim for which indemnification is not available, could have a material adverse effect on the Company’s financial condition or results of operations. The Company believes that there are no claims or litigation pending, the outcome of which could have a material adverse effect on its financial position or results of operations. However, due to the inherent uncertainty of litigation, there can be no assurance that the resolution of any particular claim or proceeding would not have a material adverse effect on the Company’s financial condition or results of operations for the fiscal period in which such resolution occurred.

Note 4 - Earnings Per Share

3 Months Ended

Mar. 31, 2017

Notes to Financial Statements

Earnings Per Share [Text Block]

– Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):

	Three Months Ended March 31,
	2017		2016
Numerator:
Numerator for basic and diluted earnings per share – Net income available to common shareholders	$	14,479	$	2,395
Denominator–
Denominator for basic earnings per share – weighted average shares outstanding		39,409		40,553
Effect of dilutive securities– Employee stock options and restricted stock awards		1,292		496
Denominator for diluted earnings per share – adjusted weighted average shares outstanding and assumed conversions		40,701		41,049
Basic earnings per common share	$	.37	$	.06
Diluted earnings per common share and common share equivalents	$	.36	$	.06

Options to purchase shares of common stock that were outstanding for the

three

months ended

March

31,

2017

and

2016

that were not included in the computation of diluted earnings per share because the effect would have been anti-dilutive are as follows (in thousands):

		March 31, 2017				March 31, 2016
Weighted average anti-dilutive options			729				2,520

Note 5 - Stock Options and Restricted Stock Awards	3 Months Ended
Note 5 - Stock Options and Restricted Stock Awards	Mar. 31, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	5 – Stock Options and Restricted Stock Awards The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) 718 - 10, “Compensation – Stock Compensation,” which requires the measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including employee stock options, restricted stock unit awards and employee stock purchases related to the Employee Stock Purchase Plan based on estimated fair values. The Company adopted Accounting Standards Update (“ASU”) No. 2016 - 09, “ Compensation – Stock Compensation (Topic 718 ) on January 1, 2017. The Company recorded excess tax benefits of $1.1 million in the first quarter of 2017, which was recorded in the Consolidated Statements of Income and Comprehensive Income. Stock-based compensation expense, calculated using the Black-Scholes option-pricing model for employee stock options, and included in selling, general and administrative expense, was $4.8 million for the three months ended March 31, 2017, and $3.6 million for the three months ended March 31, 2016. As of March 31, 2017 , the Company had $11.6 million of unrecognized compensation cost related to non-vested employee stock options to be recognized over a weighted-average period of 3.2 years and $11.3 million of unrecognized compensation cost related to non-vested restricted stock units to be recognized over a weighted-average period of 2.0 years.

Note 6 - Financial Instruments and Fair Value

3 Months Ended

Mar. 31, 2017

Notes to Financial Statements

Fair Value Disclosures [Text Block]

–

Financial Instruments and Fair Value

The Company has various financial instruments that it must measure at fair value on a recurring basis. The Company also applies the provisions of fair value measurement to various nonrecurring measurements for its financial and nonfinancial assets and liabilities.

Applicable accounting standards define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company measures its assets and liabilities using inputs from the following

three

levels of the fair value hierarchy:

Level

inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level

inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (i.e., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level

includes unobservable inputs that reflect the Company’s assumptions about what factors market participants would use in pricing the asset or liability. The Company develops these inputs based on the best information available, including its own data.

Financial instruments consist primarily of cash, accounts receivable, accounts payable and floor plan notes payable. The carrying values of the Company’s financial instruments approximate fair value due either to their short-term nature or existence of variable interest rates, which approximate market rates.

Certain methods and assumptions were used by the Company in estimating the fair value of financial instruments at

March

31,

2017,

and

December

31,

2016.

The carrying value of current assets and current liabilities approximates the fair value due to the short maturity of these items.

The fair value of the Company’s long-term debt is based on

secondary

market indicators. Because the Company’s debt is not quoted, estimates are based on each obligation’s characteristics, including remaining maturities, interest rate, credit rating, collateral and liquidity. Accordingly, the Company concluded that the valuation measurement inputs of its long-term debt represent, at its lowest level, current market interest rates available to the Company for similar debt and its current credit standing and has categorized such debt within Level

of the hierarchy framework. The carrying amount approximates fair value.

If investments are deemed to be impaired, the Company determines whether the impairment is temporary or other than temporary. If the impairment is deemed to be temporary, the Company records an unrealized loss in other comprehensive income. If the impairment is deemed other than temporary, the Company records the impairment in the Company’s Consolidated Statements of Income and Comprehensive Income.

Auction Rate Securities

In prior years, the Company invested in interest-bearing short-term investments primarily consisting of investment-grade auction rate securities classified as available-for-sale and reported at fair value. These types of investments were designed to provide liquidity through an auction process that reset the applicable interest rates at predetermined periods ranging from

days. This reset mechanism was intended to allow existing investors to continue to own their respective interest in the auction rate security or to gain immediate liquidity by selling their interests at par.

Auctions for investment grade securities held by the Company have failed. However, a failed auction does not represent a default by the issuer. The auction rate securities continue to pay interest in accordance with the terms of the underlying security; however, liquidity will be limited until there is a successful auction or until such time as other markets for these investments develop. The Company has the intent and ability to hold these auction rate securities until liquidity returns to the market. The Company does not believe that the lack of liquidity relating to its auction rate securities will have a material impact on its ability to fund operations.

As of

March

31,

2017

and

December

31,

2016,

the Company held auction rate securities with underlying tax-exempt municipal bonds that mature in

2030

and have a fair value of

6.2

million and a cost basis of

6.7

million. The issuer redeemed

$150,000

of the auction rate securities during the

second

quarter of

2014,

$275,000

during the

second

quarter of

2015,

$250,000

during the

second

quarter of

2016,

and

$200,000

during the

third

quarter of

2016.

These bonds have credit wrap insurance and a credit rating of A by a major credit rating agency.

The Company valued the auction rate securities at

March

31,

2017

using a discounted cash flow model based on the characteristics of the individual securities, which the Company believes yields the best estimate of fair value. The

first

step in the valuation included a credit analysis of the security which considered various factors including the credit quality of the issuer, the instrument’s position within the capital structure of the issuing authority, and the composition of the authority’s assets including the effect of insurance and/or government guarantees. Next, the future cash flows of the instruments were projected based on certain assumptions regarding the auction rate market significant to the valuation, including that the auction rate market will remain illiquid and auctions will continue to fail, causing the interest rate to be the maximum applicable rate. This assumption resulted in a discounted cash flow analysis being performed through

2019,

the point at which the Company estimates the securities will be redeemed by the municipality. The projected cash flows were then discounted using the applicable yield curve plus a

225

basis point liquidity premium added to the applicable discount rate.

The Company recorded a pre-tax impairment charge of

$1.0

million on these auction rate securities in

2011

and a subsequent pre-tax increase in fair value of

$427,000

during

2014.

The Company believes that the impairment is temporary and has included the impairment in accumulated other comprehensive loss.

The table below presents disclosures about the auction rate securities measured at fair value on a recurring basis in the Company’s financial statements as follows (in thousands):

	At March 31, 2017						At December 31, 2016
	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
Investment in auction rate securities	$	-	$	-	$	6,231	$	-	$	-	$	6,231

	C ost Basis Amount		Gross Unrealized Loss In Accumulated OCI		Fair Value
March 31, 2017
Investment in auction rate securities	$	6,700	$	469	$	6,231

December 31, 2016
Investment in auction rate securities	$	6,700	$	469	$	6,231

Long-Lived Assets

During the

first

quarter of

2016,

the Company instituted plans to consolidate its dealership network. The Company recorded an impairment charge related to the value of the real estate in the affected locations and excess real estate in the amount of

$7.1

million in the quarter ended

March

31,

2016

and

$0.4

million in the quarter ended

June

30,

2016.

The fair value measurements for the Company’s long-lived assets are based on Level

inputs. Fair values were based on evaluations by a

third

-party real estate broker that utilized its knowledge and historical experience in real estate markets and transactions.

During the

third

and

fourth

quarter of

2016,

the Company sold

four

properties with a fair value of

$6.1

million and during the

first

quarter of

2017,

the Company sold

one

property with a fair value of

$1.0

million. The Company is actively marketing the remaining real estate held for sale.

The following table presents long-lived assets measured and recorded at fair value on a nonrecurring basis (in thousands):

Description		Fair Value Measurements Using Significant Unobservable Inputs March 31, 2017				Loss D uring the Quarter Ended March 31, 2017
Long-lived assets held for sale		$	12,932			$	−

For further discussion of assets held for sale, see Note

– Restructuring Costs of the Notes to Consolidated Financial Statements. For the quarter ended

March

31,

2016,

a loss of

$7.1

million was reported in selling, general and administrative expenses in the Consolidated Statements of Income and Comprehensive Income and was reported under the Truck Segment.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 7 - Segment Information

3 Months Ended

Mar. 31, 2017

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

– Segment Information

The Company currently has

one

reportable business segment - the Truck Segment. The Truck Segment includes the Company’s operation of a nationwide network of commercial vehicle dealerships that provide an integrated

one

-stop source for the commercial vehicle needs of its customers, including retail sales of new and used commercial vehicles; aftermarket parts, service and body shop facilities; and a wide array of financial services, including the financing of new and used commercial vehicle purchases, insurance products and truck leasing and rentals. The commercial vehicle dealerships are deemed a single reporting unit because they have similar economic characteristics. The Company’s chief operating decision maker considers the entire Truck Segment, not individual dealerships or departments within our dealerships, when making decisions about resources to be allocated to the segment and assessing its performance.

The Company also has revenues attributable to

three

other operating segments. These segments include a retail tire company, an insurance agency and a guest ranch operation and are included in the All Other column below. None of these segments has ever met any of the quantitative thresholds for determining reportable segments.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies. The Company evaluates performance based on income before income taxes, not including extraordinary items.

The following table contains summarized information about reportable segment revenues, segment income or loss from continuing operations and segment assets for the periods ended

March

31,

2017

and

2016

(in thousands):

	Truck Segment		All Other			Totals

As of and for the three months ended March 31, 201 7
Revenues from external customers	$	1,040,853	$	3,944		$	1,044,797
Segment operating income (loss)		24,994		(145	)		24,849
Segment income (loss) before taxes		22,244		(186	)		22,058
Segment assets		2,603,945		35,616			2,639,561

As of and for the three months ended March 31, 201 6
Revenues from external customers	$	1,067,290	$	3,550		$	1,070,840
Segment operating income (loss)		8,568		(387	)		8,181
Segment income (loss) before taxes		4,370		(428	)		3,942
Segment assets		2,764,294		32,498			2,796,792

Note 8 - Income Taxes	3 Months Ended
Note 8 - Income Taxes	Mar. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8 – Income Taxes The Company had unrecognized income tax benefits totaling $ 2.4 million as a component of accrued liabilities at March 31, 2017 and December 31, 2016, the total of which, if recognized, would impact the Company’s effective tax rate. An unfavorable settlement may require a charge to income tax expense and a favorable resolution would be recognized as a reduction to income tax expense. The Company recognizes interest accrued related to unrecognized tax benefits in income tax expense. No amounts were accrued for penalties. The Company had approximately $ 145,000 accrued for the payment of interest at March 31, 2017 and December 31, 2016. The Company does not anticipate a significant change in the amount of unrecognized tax benefits in the next 12 months. As of March 31, 2017, the tax years ended December 31, 2013 through 2016 remained subject to audit by federal tax authorities and the tax years ended December 31, 2012 through 2016, remained subject to audit by state tax authorities. In March 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016 - 09, “ Compensation – Stock Compensation (Topic 718), ” which changed the accounting for certain aspects of share-based payments to employees. The Company adopted the new standard on January 1, 2017. The new guidance requires excess tax benefits and tax deficiencies to be recognized as income tax benefit or expense in the income statement and presented as an operating activity in the statement of cash flows when the awards are vested or are settled. The Company recorded excess tax benefits of $1.1 million in the first quarter of 2017, which was recorded as a reduction to income tax expense in the Consolidated Statement of Income and Comprehensive Income.

Note 9 - Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2017

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

–

Accumulated Other Comprehensive Income (Loss)

The following table shows the components of accumulated other comprehensive loss, net of tax, (in thousands):

	Available for Sale Securities
Balance as of December 31, 2016	$	(286	)
Change in fair value		−
Income tax expense		−
Balance at March 31, 2017	$	(286	)

	Available for Sale Securities
Balance as of December 31, 2015	$	(305	)
Change in fair value		−
Income tax expense		−
Balance at March 31, 2016	$	(305	)

Note 10 - Restructuring Costs	3 Months Ended
Note 10 - Restructuring Costs	Mar. 31, 2017
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	10 – Restructuring Costs During the quarter ended March 31, 2016, the Company instituted plans to consolidate its dealership network and incurred pre-tax expense of approximately $8.1 million related to restructuring activities. The restructuring costs included $2.7 million associated with impairment charges to certain fixed assets and the value of the real estate underlying the affected locations, which was reported in selling, general and administrative expenses in the Consolidated Statements of Income and Comprehensive Income. In addition, the Company classified certain excess real estate as held for sale, which resulted in an impairment charge of $5.0 million, which was reported in selling, general and administrative expenses in the Consolidated Statements of Income and Comprehensive Income for the quarter ended March 31, 2016. During the third and fourth quarter of 2016, the Company sold four of the properties previously classified as held for sale with a fair value of $6.1 million, and during the first quarter of 2017, the Company sold one of the properties with a fair value of $1.0 million. As of March 31, 2017, the remaining real estate associated with the restructuring activities and the excess real estate is included in assets held for sale on the Consolidated Balance Sheets.

Note 11 - New Accounting Pronouncements	3 Months Ended
Note 11 - New Accounting Pronouncements	Mar. 31, 2017
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	11 – New Accounting Pronouncements In March 2016, the FASB issued ASU No. 2016 - 09 which changed the accounting for certain aspects of share-based payments to employees. The Company adopted the new standard on January 1, 2017. The new guidance requires excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled. The Company recorded excess tax benefits of $1.1 million in the first quarter of 2017, which was recorded in the Consolidated Statements of Income and Comprehensive Income. In addition, cash flows related to excess tax benefits will no longer be separately classified as a financing activity apart from other income tax cash flows. The standard also allows the Company to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting, clarifies that all cash payments made on an employee’s behalf for withheld shares should be presented as a financing activity on its cash flows statement, and provides an accounting policy election to account for forfeitures as they occur. The Company did not elect to make an accounting policy change to recognize forfeitures as they occur and will continue to estimate forfeitures. The Company adopted the amendments related to ASU 2016 - 09 prospectively and prior periods have not been adjusted. In February 2016, the FASB issued ASU No. 2016 - 02, “ Leases (Topic 842), ” which is intended to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. In order to meet that objective, the new standard requires recognition of the assets and liabilities that arise from leases. A lessee will be required to recognize on the balance sheet the assets and liabilities for leases with lease terms of more than 12 months. Accounting by lessors will remain largely unchanged from current U.S. generally accepted accounting principles. The new standard is effective for public companies for fiscal years beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. The Company is currently evaluating the effect that adopting this standard will have on our financial statements and related disclosures. In May 2014, the FASB issued ASU No. 2014 - 09, “ Revenue from Contracts with Customers (Topic 606) ,” which amended the accounting standards for revenue recognition. ASU 2014 - 09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled to when products are transferred to customers. ASU 2014 - 09 will be effective for the Company beginning in its first quarter of 2018, and early adoption is permitted. The ASU provides two transition methods: (i) retrospectively to each prior reporting period presented; or (ii) retrospectively with the cumulative effect of initially applying this ASU recognized at the date of initial application. Subsequently, the FASB issued the following standards related to ASU 2014 - 09: ASU No. 2016 - 08, “ Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations” ; ASU No. 2016 - 10, “ Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing ”; and ASU No. 2016 - 12, “ Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients.” The Company will adopt ASU 2014 - 09 on January 1, 2018. In 2016, the Company established a cross-functional team with representatives from its major revenue streams to review our current accounting policies and practices, assess the effect of the standard on our revenue contracts and identify potential differences. In addition, the Company is in the process of evaluating changes to its business processes and controls to support revenue recognition and disclosure under the new standard. While the Company is currently assessing the impact of the new standard, its revenues are primarily generated from the sale of finished products to customers. Those sales predominantly contain a single delivery element and revenue for such sales is recognized at a single point in time when ownership, risks and benefits transfer to the purchaser. The timing of revenue recognition for these transactions is not expected to be significantly impacted by the new standard. The Company continues to review the impact of this standard on potential disclosure changes in its financial statements, as well as which transition approach will be applied.

Note 4 - Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2017

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended March 31,
	2017		2016
Numerator:
Numerator for basic and diluted earnings per share – Net income available to common shareholders	$	14,479	$	2,395
Denominator–
Denominator for basic earnings per share – weighted average shares outstanding		39,409		40,553
Effect of dilutive securities– Employee stock options and restricted stock awards		1,292		496
Denominator for diluted earnings per share – adjusted weighted average shares outstanding and assumed conversions		40,701		41,049
Basic earnings per common share	$	.37	$	.06
Diluted earnings per common share and common share equivalents	$	.36	$	.06

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

		March 31, 2017				March 31, 2016
Weighted average anti-dilutive options			729				2,520

Note 6 - Financial Instruments and Fair Value (Tables)

3 Months Ended

Mar. 31, 2017

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

	At March 31, 2017						At December 31, 2016
	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
Investment in auction rate securities	$	-	$	-	$	6,231	$	-	$	-	$	6,231

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

	C ost Basis Amount		Gross Unrealized Loss In Accumulated OCI		Fair Value
March 31, 2017
Investment in auction rate securities	$	6,700	$	469	$	6,231

December 31, 2016
Investment in auction rate securities	$	6,700	$	469	$	6,231

Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) [Table Text Block]

Description		Fair Value Measurements Using Significant Unobservable Inputs March 31, 2017				Loss D uring the Quarter Ended March 31, 2017
Long-lived assets held for sale		$	12,932			$	−

Note 7 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2017

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Truck Segment		All Other			Totals

As of and for the three months ended March 31, 201 7
Revenues from external customers	$	1,040,853	$	3,944		$	1,044,797
Segment operating income (loss)		24,994		(145	)		24,849
Segment income (loss) before taxes		22,244		(186	)		22,058
Segment assets		2,603,945		35,616			2,639,561

As of and for the three months ended March 31, 201 6
Revenues from external customers	$	1,067,290	$	3,550		$	1,070,840
Segment operating income (loss)		8,568		(387	)		8,181
Segment income (loss) before taxes		4,370		(428	)		3,942
Segment assets		2,764,294		32,498			2,796,792

Note 9 - Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2017

Notes Tables

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Available for Sale Securities
Balance as of December 31, 2016	$	(286	)
Change in fair value		−
Income tax expense		−
Balance at March 31, 2017	$	(286	)

	Available for Sale Securities
Balance as of December 31, 2015	$	(305	)
Change in fair value		−
Income tax expense		−
Balance at March 31, 2016	$	(305	)

Note 2 - Other Assets (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
Note 2 - Other Assets (Details Textual) - USD ($)	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Capitalized Computer Software, Accumulated Amortization	$ 17,400,000
Goodwill and Intangible Asset Impairment	0	$ 0	$ 0
Other Assets [Member]
Indefinite-Lived Franchise Rights	7,000,000		$ 7,000,000
Computer Software, Intangible Asset [Member]
Interest Costs Capitalized	$ 32,200,000
Finite-Lived Intangible Asset, Useful Life	15 years
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 3,400,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	3,400,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	3,400,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	3,400,000
Finite-Lived Intangible Assets, Amortization Expense, Year Five	3,400,000
Computer Software, Intangible Asset [Member] \| Depreciation and Amortization [Member]
Amortization of Intangible Assets	$ 900,000	$ 800,000

Note 4 - Earnings Per Share - Earnings Per Share Calculation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Numerator for basic and diluted earnings per share – Net income available to common shareholders	$ 14,479	$ 2,395
Denominator for basic earnings per share – weighted average shares outstanding (in shares)	39,409	40,553
Effect of dilutive securities– Employee stock options and restricted stock awards (in shares)	1,292	496
Denominator for diluted earnings per share – adjusted weighted average shares outstanding and assumed conversions (in shares)	40,701	41,049
Basic earnings per common share (in dollars per share)	$ 0.37	$ 0.06
Diluted earnings per common share and common share equivalents (in dollars per share)	$ 0.36	$ 0.06

- Definition

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

Note 4 - Earnings Per Share - Anti-dilutive Securities (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Weighted average anti-dilutive options (in shares)	729	2,520

Note 5 - Stock Options and Restricted Stock Awards (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Tax Expense (Benefit)	$ 7,579	$ 1,547
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 11,600
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	3 years 73 days
Restricted Stock Units (RSUs) [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 11,300
Selling, General and Administrative Expenses [Member] \| Employee Stock Option [Member]
Allocated Share-based Compensation Expense	4,800	$ 3,600
Accounting Standards Update 2016-09 [Member]
Income Tax Expense (Benefit)	$ (1,100)

Note 6 - Financial Instruments and Fair Value (Details Textual)	3 Months Ended						6 Months Ended	12 Months Ended
	Mar. 31, 2017 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Jun. 30, 2015 USD ($)	Jun. 30, 2014 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2011 USD ($)
Asset Impairment Charges				$ 7,718,000				$ 427,000	$ 1,000,000
Impairment of Real Estate			$ 400,000	7,100,000
Number of Real Estate Properties Sold During Period	1						4
Real Estate Held-for-sale	$ 1,000,000						$ 6,100,000
Selling, General and Administrative Expenses [Member] \| Truck Segment [Member]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property				$ (7,100,000)
Auction Rate Securities [Member]
Available-for-sale Securities	6,231,000						6,231,000
Available-for-sale Securities, Amortized Cost Basis	$ 6,700,000						$ 6,700,000
Auction Rate Securities Redeemed		$ 200,000	$ 250,000		$ 275,000	$ 150,000
Derivative, Basis Spread on Variable Rate	2.25%

Note 6 - Financial Instruments and Fair Value - Investment in Auction Rate Securities, Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fair Value, Inputs, Level 1 [Member]
Available-for-sale Securities
Fair Value, Inputs, Level 2 [Member]
Available-for-sale Securities
Fair Value, Inputs, Level 3 [Member]
Available-for-sale Securities	$ 6,231	$ 6,231

Note 6 - Financial Instruments and Fair Value - Investment in Auction Rate Securities (Details) - Auction Rate Securities [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis	$ 6,700,000	$ 6,700,000
Gross unrealized loss in accumulated OCI	469,000	469,000
Available-for-sale Securities	$ 6,231,000	$ 6,231,000

Note 6 - Financial Instruments and Fair Value - Pre-tax Effect of Interest Rate Swaps (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017 USD ($)
Long-lived assets held for sale, Fair value	$ 12,932
Long-lived assets held for sale, Gain (Loss) Included in Earnings

Note 7 - Segment Information (Details Textual)	3 Months Ended
Note 7 - Segment Information (Details Textual)	Mar. 31, 2017
Truck Segment [Member]
Number of Reportable Segments	1
Other Segments [Member]
Number of Operating Segments	3

Note 7 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Revenues from external customers	$ 1,044,797	$ 1,070,840
Segment operating income (loss)	24,849	8,181
Segment income (loss) before taxes	22,058	3,942
Segment assets	2,639,561	2,796,792	$ 2,603,047
Truck Segment [Member]
Revenues from external customers	1,040,853	1,067,290
Segment operating income (loss)	24,994	8,568
Segment income (loss) before taxes	22,244	4,370
Segment assets	2,603,945	2,764,294
Other Segments [Member]
Revenues from external customers	3,944	3,550
Segment operating income (loss)	(145)	(387)
Segment income (loss) before taxes	(186)	(428)
Segment assets	$ 35,616	$ 32,498

Note 8 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
Note 8 - Income Taxes (Details Textual) - USD ($)	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 2,400,000		$ 2,400,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0		0
Unrecognized Tax Benefits, Interest on Income Taxes Expense	145,000		$ 145,000
Income Tax Expense (Benefit)	7,579,000	$ 1,547,000
Accounting Standards Update 2016-09 [Member]
Income Tax Expense (Benefit)	$ (1,100,000)
Domestic Tax Authority [Member] \| Earliest Tax Year [Member]
Open Tax Year	2013
Domestic Tax Authority [Member] \| Latest Tax Year [Member]
Open Tax Year	2016
State and Local Jurisdiction [Member] \| Earliest Tax Year [Member]
Open Tax Year	2012
State and Local Jurisdiction [Member] \| Latest Tax Year [Member]
Open Tax Year	2016

Note 9 - Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Balance	$ 862,825
Balance	881,354
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Balance	(286)	$ (305)
Change in fair value
Income tax expense
Balance	$ (286)	$ (305)

Note 10 - Restructuring Costs (Details Textual)	3 Months Ended			6 Months Ended	12 Months Ended
Note 10 - Restructuring Costs (Details Textual)	Mar. 31, 2017 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2011 USD ($)
Asset Impairment Charges			$ 7,718,000		$ 427,000	$ 1,000,000
Impairment of Real Estate		$ 400,000	7,100,000
Number of Real Estate Properties Sold During Period	1			4
Real Estate Held-for-sale	$ 1,000,000			$ 6,100,000
Operating Segments [Member]
Restructuring and Related Cost, Incurred Cost			8,100,000
Operating Segments [Member] \| Selling, General and Administrative Expenses [Member]
Asset Impairment Charges			2,700,000
Impairment of Real Estate			$ 5,000,000

Note 11 - New Accounting Pronouncements (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Tax Expense (Benefit)	$ 7,579	$ 1,547
Accounting Standards Update 2016-09 [Member]
Income Tax Expense (Benefit)	$ (1,100)