VARIABLE EQUIP OPERATING EXP (% OF REVENUE) (CF & OO)((Fuel Expense CF+Fuel Expense OO+Maintenance Expense CF+Maintenance Expense OO)(Linehaul Revenue CF+Accessorial Revenue CF))∗100(\frac{(Fuel\ Expense\ CF+Fuel\ Expense\ OO+Maintenance\ Expense\ CF+Maintenance\ Expense\ OO)}{(Linehaul\ Revenue\ CF+Accessorial\ Revenue\ CF)})*100((Linehaul Revenue CF+Accessorial Revenue CF)(Fuel Expense CF+Fuel Expense OO+Maintenance Expense CF+Maintenance Expense OO))∗100