MapLedger Platform
The trust layer for every freight dollar.
MapLedger is a GL data mapping and standardization platform, built to ingest disparate general ledgers from trucking companies of all modes and types and make sense of that data through a consistent, exception-based model that transforms every carrier's chart of accounts into a common, standardized framework. The output: benchmarks carriers can count on.
Account Number Structure
Three-segment account numbering.
Every MapLedger account uses a three-segment number that simultaneously captures what the account is, how the freight is moved, and who performed the work. The structure makes precision allocation a property of the COA itself.
Example: Fuel Expense — OTR — Company Driver
Free Tool
Build your own MapLedger GL — free.
Use the MapLedger GL Builder to map your existing chart of accounts to the MapLedger standard framework — no license, no signup gate, no obligation. See exactly how your GL translates to a common, benchmarkable structure.
Account Categories
Five families. One coherent ledger.
Revenue
Linehaul, fuel surcharge, accessorial, brokerage, and other freight-related revenue.
Direct Operating
Driver wages and benefits, purchased transportation, fuel, tolls, lumper, permits, and escorts.
Equipment & Insurance
Tractor and trailer fixed costs, maintenance, and physical-damage and liability insurance.
Overhead
Non-driver wages, fixed G&A, technology, facilities, and back-office cost categories.
Statistics
Dispatch miles, tractor counts, load counts — the operational drivers that power Ratio Allocation.
Two Dimensions of Segmentation
Capacity × Operation. A matrix for true profitability.
The Standard COA segments financial data along two independent axes — who performed the work, and how the freight was moved. Together they isolate profitability at the intersection.
Company Driver
Company-owned equipment operated by employed drivers. Full cost visibility across wages, fuel, maintenance, and equipment.
Owner Operator
Independent contractors providing their own tractor. Costs primarily flow through Purchased Transportation settlements.
Lease Purchase
Operators leasing equipment through the carrier’s lease-purchase program. Hybrid cost profile between Company and OO.
Brokerage
Non-asset freight moved through third-party carriers. Revenue and purchased transportation captured separately from asset operations.
OTR
Long-haul, irregular route operations. Typically the largest revenue segment for truckload carriers.
Local
Short-haul and regional operations. Higher stop frequency, lower miles per load, different cost dynamics.
Dedicated
Contract-dedicated fleet operations for specific customers. Predictable revenue, distinct equipment and driver pools.
Brokerage
Non-asset logistics and freight brokerage. Measured per load rather than per mile.
Allocation Methods
When the GL isn't already segmented.
Most carrier GLs weren't built with capacity-type or operating-mode separation in mind. MapLedger applies two allocation methods to distribute values accurately when account-level segmentation is missing.
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 to each group’s share of dispatch miles for the period.
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.
FreightMarks Benchmarks
Industry performance ranges, by category.
Once a carrier's GL is mapped, every dollar is comparable to peers. These reference ranges — drawn from the FreightMarks carrier database — show where the truckload industry currently runs across the cost categories that drive OR.
Driver Compensation — Company Fleet
Purchased Transportation
Fuel Expense
Maintenance
Equipment & Insurance
General & Overhead
Get Started
Start with a clean ledger.
MapLedger is included with every FreightMath plan. Your GL is mapped during onboarding — typically inside four weeks — and stays in sync every period after.