{
  "schemaVersion": "1.0.0",
  "lastUpdated": "2026-04-28",
  "nextRefreshDue": "2026-07-26",
  "refreshCadenceWeeks": 13,
  "fields": {
    "workingWeeks": {
      "value": 47,
      "min": 30,
      "max": 52,
      "step": 1,
      "unit": "weeks",
      "source": "ATBS 2025 client benchmark",
      "sourceUrl": "https://www.atbs.com/post/how-did-owner-operators-perform",
      "asOf": "2026-03-26",
      "note": "ATBS reports 45-48 working weeks is realistic"
    },
    "milesPerWeek": {
      "value": 2022,
      "min": 1000,
      "max": 3500,
      "step": 50,
      "unit": "miles",
      "source": "ATBS 2025 client average",
      "sourceUrl": "https://www.atbs.com/post/how-did-owner-operators-perform",
      "asOf": "2026-03-26"
    },
    "loadedPct": {
      "value": 0.83,
      "min": 0.7,
      "max": 0.95,
      "step": 0.01,
      "unit": "percent",
      "source": "TruckerPath deadhead study",
      "sourceUrl": "https://truckerpath.com/blog/what-is-deadhead/",
      "asOf": "2021-09-01",
      "note": "17% deadhead industry average"
    },
    "daysOTR": {
      "value": 280,
      "min": 0,
      "max": 350,
      "step": 5,
      "unit": "days",
      "source": "Typical OTR away-from-home days",
      "asOf": "2026-04-26",
      "note": "Used for per diem tax savings calculation only"
    },
    "ratePerLoadedMile": {
      "value": 2.5,
      "min": 1.5,
      "max": 5,
      "step": 0.01,
      "unit": "dollars_per_mile",
      "source": "DAT spot van mid-April 2026",
      "sourceUrl": "https://www.dat.com/trendlines",
      "asOf": "2026-04-15"
    },
    "fscPerLoadedMile": {
      "value": 0.4,
      "min": 0.2,
      "max": 0.7,
      "step": 0.01,
      "unit": "dollars_per_mile",
      "source": "Derived from FSC matrices at $5.40/gal diesel",
      "asOf": "2026-04-20"
    },
    "carrierPct": {
      "value": 0.25,
      "min": 0.1,
      "max": 0.35,
      "step": 0.01,
      "unit": "percent",
      "source": "Industry standard 75/25 carrier/driver split",
      "asOf": "2026-04-26",
      "note": "80/20 better; lease-purchase often worse",
      "appliesTo": "leased"
    },
    "fscPassThrough": {
      "value": 0.85,
      "min": 0.5,
      "max": 1,
      "step": 0.01,
      "unit": "percent",
      "source": "Industry std 80-90% pass-through",
      "asOf": "2026-04-26",
      "appliesTo": "leased"
    },
    "dieselPerGallon": {
      "value": 5.403,
      "min": 3,
      "max": 9,
      "step": 0.01,
      "unit": "dollars_per_gallon",
      "source": "EIA national average diesel",
      "sourceUrl": "https://www.eia.gov/petroleum/gasdiesel/",
      "asOf": "2026-04-20",
      "note": "Max set to $9 to future-proof against price spikes"
    },
    "mpg": {
      "value": 6.5,
      "min": 5.5,
      "max": 8.5,
      "step": 0.1,
      "unit": "mpg",
      "source": "Industry average 6.0-7.0",
      "asOf": "2026-04-26"
    },
    "defPctOfFuel": {
      "value": 0.025,
      "min": 0.015,
      "max": 0.035,
      "step": 0.001,
      "unit": "percent",
      "source": "SCR systems 2-3% DEF consumption",
      "sourceUrl": "https://www.truckinginfo.com/151301/dont-forget-to-factor-def-into-fuel-costs",
      "asOf": "2026-04-26",
      "advanced": true
    },
    "defPerGallon": {
      "value": 3.5,
      "min": 2.5,
      "max": 5,
      "step": 0.01,
      "unit": "dollars_per_gallon",
      "source": "Mansfield Energy 2026 DEF retail",
      "sourceUrl": "https://mansfield.energy/2025/04/10/ready-to-know-how-fleet-owners-are-saving-1-per-gallon-on-def/",
      "asOf": "2025-04-10",
      "advanced": true
    },
    "hasTruckNote": {
      "value": true
    },
    "truckPrice": {
      "value": 85000,
      "min": 30000,
      "max": 250000,
      "step": 1000,
      "unit": "dollars",
      "source": "Used 2020-2023 sleeper market",
      "sourceUrl": "https://www.beltwaycompanies.com/how-much-is-a-semi-truck-monthly-payment/",
      "asOf": "2026-04-26"
    },
    "truckAPR": {
      "value": 0.085,
      "min": 0.04,
      "max": 0.18,
      "step": 0.001,
      "unit": "percent",
      "source": "The Credit People 2026 truck loan rates",
      "sourceUrl": "https://www.thecreditpeople.com/loans/current-semi-truck-loan-and-financing-rates",
      "asOf": "2026-04-26"
    },
    "loanTermMonths": {
      "value": 60,
      "options": [
        24,
        36,
        48,
        60,
        72,
        84
      ],
      "unit": "months",
      "source": "Industry standard 36-60 month financing",
      "asOf": "2026-04-26"
    },
    "trailerMonthly": {
      "value": 250,
      "min": 0,
      "max": 800,
      "step": 25,
      "unit": "dollars_per_month",
      "source": "Trailer rental typical $250-$500",
      "asOf": "2026-04-26",
      "appliesTo": "authority"
    },
    "maintenancePerMile": {
      "value": 0.2,
      "min": 0.1,
      "max": 0.4,
      "step": 0.01,
      "unit": "dollars_per_mile",
      "source": "ATBS & ATRI 2025 benchmark",
      "sourceUrl": "https://tachusa.com/articles/class-8-truck-cost-per-mile-2025",
      "asOf": "2025-12-31"
    },
    "perDiemRate": {
      "value": 80,
      "fixed": true,
      "unit": "dollars_per_day",
      "source": "IRS 2026 transportation worker per diem",
      "asOf": "2026-01-01"
    },
    "perDiemDeductiblePct": {
      "value": 0.8,
      "fixed": true,
      "unit": "percent",
      "source": "IRS deductible portion for transportation workers",
      "asOf": "2026-01-01"
    },
    "marginalTaxRate": {
      "value": 0.22,
      "options": [
        {
          "value": 0.1,
          "label": "10% — under $11,925"
        },
        {
          "value": 0.12,
          "label": "12% — $11,925-$48,475"
        },
        {
          "value": 0.22,
          "label": "22% — $48,475-$103,350 (typical OO)"
        },
        {
          "value": 0.24,
          "label": "24% — $103,350-$197,300"
        },
        {
          "value": 0.32,
          "label": "32% — over $197,300"
        }
      ],
      "unit": "percent",
      "source": "2026 federal marginal tax brackets",
      "asOf": "2026-01-01"
    },
    "taxReservePct": {
      "value": 0.25,
      "min": 0.18,
      "max": 0.35,
      "step": 0.01,
      "unit": "percent",
      "source": "ATBS guidance 25-30%",
      "sourceUrl": "https://www.atbs.com/post/taxes-for-owner-operator-truck-drivers",
      "asOf": "2026-04-26"
    },
    "factoringUsed": {
      "value": true,
      "unit": "boolean",
      "source": "Default ON; new authority operators typically factor",
      "asOf": "2026-04-26",
      "appliesTo": "authority"
    },
    "factoringPctOfRevenue": {
      "value": 0.6,
      "min": 0,
      "max": 1,
      "step": 0.05,
      "unit": "percent",
      "source": "New authority: 80-100%; established: 30-40%",
      "asOf": "2026-04-26",
      "appliesTo": "authority"
    },
    "factoringFeePct": {
      "value": 0.035,
      "min": 0.015,
      "max": 0.05,
      "step": 0.001,
      "unit": "percent",
      "source": "Freight Factoring USA 2026 benchmark",
      "sourceUrl": "https://freightfactoringusa.com/freight-factoring-rates-benchmark-2026/",
      "asOf": "2026-04-26",
      "appliesTo": "authority"
    },
    "insuranceLeased": {
      "value": 7040,
      "min": 4000,
      "max": 12000,
      "step": 100,
      "unit": "dollars",
      "source": "OOIHub: physical damage + NTL + GL + roadside + rental reimbursement",
      "asOf": "2026-04-26",
      "breakdown": {
        "physicalDamage": 5100,
        "nonTruckingLiability": 840,
        "generalLiability": 550,
        "roadsideAssistance": 200,
        "rentalReimbursement": 350
      },
      "publishedRange": "$4,400 - $7,400"
    },
    "insuranceAuthority": {
      "value": 17800,
      "min": 11000,
      "max": 35000,
      "step": 100,
      "unit": "dollars",
      "source": "OOIHub: full primary stack for new authority",
      "asOf": "2026-04-26",
      "breakdown": {
        "primaryAutoLiability": 9000,
        "motorTruckCargo": 1800,
        "physicalDamage": 5100,
        "generalLiability": 550,
        "trailerInterchange": 800,
        "roadsideAssistance": 200,
        "rentalReimbursement": 350
      },
      "publishedRange": "$11,600 - $25,700",
      "byEquipment": {
        "dryVan": {
          "min": 15000,
          "max": 22000
        },
        "flatbed": {
          "min": 16000,
          "max": 24000
        },
        "reefer": {
          "min": 17000,
          "max": 25000
        },
        "autoHauler": {
          "min": 22000,
          "max": 35000
        },
        "dumpTruck": {
          "min": 20000,
          "max": 32000
        }
      }
    }
  },
  "compliance": {
    "leased": {
      "mcAuthorityAmortized": 0,
      "ucr": 0,
      "irpPlates": 0,
      "boc3": 0,
      "hvut": 550,
      "iftaFilings": 0,
      "drugConsortium": 200,
      "thirdPartyCompliance": 0,
      "loadBoards": 0,
      "total": 750
    },
    "authority": {
      "mcAuthorityAmortized": 60,
      "ucr": 176,
      "irpPlates": 1750,
      "boc3": 50,
      "hvut": 550,
      "iftaFilings": 600,
      "drugConsortium": 200,
      "thirdPartyCompliance": 1200,
      "loadBoards": 2750,
      "totalExFactoring": 7336
    }
  },
  "industryBenchmarks": {
    "atriCostPerMileExWages": {
      "value": 1.27,
      "source": "ATRI 2024 Operational Costs of Trucking",
      "sourceUrl": "https://tachusa.com/articles/class-8-truck-cost-per-mile-2025",
      "asOf": "2024-12-31"
    },
    "atriCostPerMileTotal": {
      "value": 2.26,
      "source": "ATRI 2024 Operational Costs of Trucking",
      "asOf": "2024-12-31",
      "note": "Includes paid driver wages — applies to fleets, not owner-ops"
    },
    "atbsAvgNetIncome": {
      "value": 71800,
      "source": "ATBS 2025 client benchmark",
      "asOf": "2026-03-26"
    }
  }
}