Boyd Bros. Transportation Inc. is a truckload carrier that operates exclusively in the flatbed segment of the industry and hauls primarily steel products and building materials. The Company offers flatbed transportation services to high-volume, time-sensitive shippers. Because much of the freight hauled by the Company consists of steel products and building materials, time-definite delivery is required. A late delivery can result in a shutdown of a production line at a plant or a delay in a construction project. Management focuses its marketing efforts on those shippers who require time-definite delivery because that service, rather than price, generally will be the primary factor that will dictate their choice of carrier.