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Expeditors International of Washington

expd · NASDAQ Industrials
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Exchange NASDAQ
Sector Industrials
Industry Integrated Freight & Logistics
Employees 10,000+
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FY2019 Annual Report · Expeditors International of Washington
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1979-2 0 1 9

  18,0 00  E MPLOYEE S  

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  176   LO C AT IO NS  

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  60 + CO UN T RI ES  

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  6  CON T IN E NTS 

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  5  R EG IO N S

 
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1979-2 0 1 9

one digital network.

+3%

+10%

-6%

+3%

+6%

-3%

+5%

+5%

+3%

+3%

0%

+18%

+13%

+1%

-8%

19

18

17

16

15

19

18

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16

15

AIRFREIGHT TONNAGE

OCEAN CONTAINERS

REVENUES

+14%

-4%

-3%

+29%

+4%

-7%

+21%

+14%

-2%

+25%

+11%

+7%

+5%

+11%

+13%

19

18

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OPERATING INCOME

DILUTED EPS

DIVIDENDS PER SHARE

ii

A Letter from the CEO

What  a  privilege  it  is  to  write  this  letter  celebrating  our  company’s 

A  lot  has  changed  in  the  past  40  years,  particularly  from  a  technology 

40  year  anniversary!  What  started  as  an  idea  to  create  an  organization 

standpoint. If we look at a few innovations beginning in 1979, we see some 

where the founders would have an opportunity to do well for themselves 

items that were very successful only to be disrupted over time, and we see 

and  their  employees  has  turned  into  an  organization  with  176  districts 

others that continue to be very successful today:

globally and a dedicated staff of approximately 18,000.

It is important to note that the founders started the company with their 

own  personal  savings  that  had  been  set  aside  to  fund  their  childrens’ 

1983

1989

–  Microsoft Word

–  Worldwide Web (creation of HTML and URL)

1979

–  Sony Walkman

educations  or  their  own  future  retirement.  That  approach  created  an 

1996

–  DVD

environment  where  the  business  was  deeply  personal  and  the  success 

1999

–  Bluetooth

or  failure  of  the  business  would  have  lasting  impacts  on  the  found-

2004

– Facebook (thefacebook.com)

ers  and  staff.  This  allowed—or  better  said—it  created  the  culture 

2007

–  iPhone

that  makes  this  company  so  much  different  from  those  we  compete 

with  in  the  logistics  industry,  or  even  compared  to  most  companies 

With these thoughts in mind, we continue to be very focused on our core 

of the world.

offerings with the intent of constantly improving and adding value. Make 

no mistake that the vast majority of our people and resources are focused 

How are we different? The employees of Expeditors treat the business as 

on  protecting  and  growing  the  core  of  our  business.  But  at  the  same 

if it were their own. A big part of this is due to our compensation plan, 

time, we remain forward-looking at opportunities to be innovative with 

which rewards employees, or not, based on the success or failure of their 

new and different offerings. A great example of this is our Koho service 

district.  This  creates  an  environment  where  every  shipment,  customer, 

offering that we launched through the efforts of our Strategy Team. This 

service  provider,  and  co-worker  is  treated  with  a  great  degree  of  care 

started with the simple goal of servicing underrepresented small shippers 

and  trust.  Our  employees  know  that  each  interaction  matters  and  that 

and providing access to space and rates through a digital platform.

they have an ability to influence the outcome of that interface. They also 

understand that they own the ability to be innovative in future offerings 

In the future, economies will move up and down, trade will increase and 

and to drive further efficiency in our day-to-day operations.

decrease,  sourcing  will  move,  and  challenges  will  be  presented  with  re-

gards to natural and manmade disasters. The good news is that Expeditors 

When we sit back and look at the Business Roundtable’s “Statement on 

will remain true to our original vision and committed to the many men 

the Purpose of a Corporation” and see the five main points: Delivering 

and women who allow our business to grow and prosper, whether it be our 

Value  to  Our  Customers,  Investing  in  Our  Employees,  Dealing  Fairly 

employees, service providers, customers, or shareholders.

and Ethically with Our Suppliers, Supporting the Communities in which 

We Work, and Generating Long-term Value for Shareholders, we know 

Thank  you  to  all  who  continue  to  make  this  a  great  organization,  and 

we  had  it  right  in  1979  and  are  proud  of  the  fact  that  we  continue  to 

thank you to our shareholders for the ongoing trust and commitment to 

do it right today.

our company. We’ve made it through the first 40 years and we plan to be 

around for many more in the future.

Jeffrey S. Musser

President & Chief Executive Officer, Director

iii

Vision

1 9 8 0 s

It  began  with  a  unique  concept  that  would  spark  a  revolution  in  the 

industry. Our innovative leaders establish a network of global offices that 

integrate  door-to-door  transportation  with  customs  brokerage  into  one 

seamless  service.  For  the  first  time,  customers  can  follow  the  location 

of their shipments from origin to destination. Expeditors quickly grows 

to be one of the largest U.S.-based forwarders of air freight from the Far 

East with offices in Seattle, San Francisco, Chicago, Hong Kong, Taipei, 

and Singapore. 

In  1984,  we  become  a  public  corporation  trading  on  the  Nasdaq  Stock 

Market. Following John Kaiser’s retirement, cofounder Peter Rose assumes 

the title of President and CEO. His philosophy is simple: to incentivize, 

motivate,  and  take  care  of  employees  so  they,  in  return,  can  take  care 

of our customers.

iv

Globalization

1 9 9 0 s

We  enter  the  decade  at  full  throttle  operating  our  entire  network  of 

offices on a unified global systems platform. “You’d be surprised how 

far we’ll go for you” is introduced as our official tagline to reinforce 

the  commitment  we  have  to  our  customers.  Under  cofounder  James 

Wang’s leadership in China, we continue the pioneer spirit and estab-

lish a Beijing office. We are awarded a rare Class A freight forwarder’s 

license at an early stage. 

We launch exp.o in 1995 to provide customers with online track and trace 

capabilities. To increase our global presence, our offices expand overseas 

to the Central and South American markets and we become one of the 

first companies to develop a global strategy around customs services.

v

Resolve

2 0 0 0 s

As  we  enter  a  new  century,  we  continue  to  expand  our  global  logistics 

solutions  by  introducing  additional  value-added  services  and  indus-

try-specific  offerings.  Our  team  of  in-house  technology  experts  deploys 

new systems enhancements to benefit our customers’ supply chains. 

In 2007, Expeditors’ leadership and resolve guides our company through 

a global financial crisis. Expeditors follows through on its no-layoff policy 

during a time when it truly matters to protect our greatest assets—our people. 

Finishing off the decade, 2010 is a record year in our company’s history.

vi

Alignment

2 0 1 0 s

Peter Rose retires in 2014 after dedicating over 30 years to the company. 

Jeff Musser, a 31-year Expeditors veteran, is elected as President and CEO. 

In  addition  to  formalizing  our  company  strategy,  Jeff  reorganizes  our 

geographical  and  operational  structure  for  better  company  alignment 

and growth.

We  kick  off  2017  with  the  appointment  of  a  Chief  Strategy  Officer  to 

explore new areas of opportunity and innovation. Cargo Signal launches 

as  a  new  subsidiary,  delivering  enhanced  levels  of  supply  chain  control 

and visibility through a sensor-based logistics system. In 2019, we release 

the  EXP.O  NOW  platform,  introducing  a  modern  interface  tailored  to 

each customer.

vii

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 
FORM 10-K 

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the fiscal year ended December 31, 2019 

OR 

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

☒

☐

For the transition period from              to  

Commission File Number: 0-13468 

EXPEDITORS INTERNATIONAL OF WASHINGTON, INC. 
(Exact name of registrant as specified in its charter) 

Washington 
(State or other jurisdiction of 
incorporation or organization) 
1015 Third Avenue, Seattle, Washington 
(Address of principal executive offices) 

91-1069248 
(I.R.S. Employer 
Identification Number) 
98104 
(Zip Code) 

(206) 674-3400 
(Registrant’s telephone number, including area code) 

Securities registered pursuant to Section 12(b) of the Act: 

Title of each class 
Common Stock, par value $.01 per share 

Trading Symbol(s) 
EXPD 

Name of each exchange on which registered 
NASDAQ Global Select Market 

Securities registered pursuant to Section 12(g) of the Act: None 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes  ☒    No ☐ 
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes ☐  No  ☒ 
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange 
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been 
subject to such filing requirements for the past 90 days.    Yes  ☒    No ☐ 

Indicate by check mark whether the registrant has submitted electronically, if any, every Interactive Data File required to be submitted 
pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant 
was required to submit such files).    Yes  ☒    No ☐ 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting 
company,  or  emerging  growth  company.  See  the  definitions  of  “large  accelerated  filer,”  “accelerated  filer,”  “smaller  reporting  company,”  and 
"emerging growth company" in Rule 12b-2 of the Exchange Act. 

Large accelerated filer 
Non-accelerated filer 

 
 

☒
☐

Accelerated filer 
Smaller reporting company 
Emerging growth company 





☐
☐
☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying 

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    Yes ☐ No ☒ 
The aggregate market value of the registrant’s Common Stock held by non-affiliates of the registrant, based upon the closing price as of 

the last business day of the most recently completed second fiscal quarter ended June 30, 2019, was approximately $12,821,403,723. 

At February 18, 2020, the number of shares outstanding of registrant’s Common Stock was 169,764,263. 

DOCUMENTS INCORPORATED BY REFERENCE 

Portions  of  the  definitive  proxy  statement  for  the  Registrant’s  2020  Annual  Meeting  of  Shareholders  to  be  held  on  May  5,  2020  are 

incorporated by reference into Part III of this Form 10-K. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 

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EXPEDITORS INTERNATIONAL OF WASHINGTON, INC. 
Form 10-K 
For the Fiscal Year Ended December 31, 2019 
INDEX 

PART I 

Business 

Item 1 
Item 1A  Risk Factors 
Item 1B  Unresolved Staff Comments 
Item 2 
Item 3 
Item 4 

Properties 
Legal Proceedings 
Mine Safety Disclosures 

PART II 

Item 5 

Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 
Securities 
Selected Financial Data 
Management's Discussion and Analysis of Financial Condition and Results of Operations 

Item 6 
Item 7 
Item 7A  Quantitative and Qualitative Disclosures about Market Risk 
Financial Statements and Supplementary Data 
Item 8 
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 
Item 9 
Item 9A  Controls and Procedures 
Item 9B  Other Information 

PART III 

PART IV 

Item 10 
Item 11 
Item 12 
Item 13 
Item 14 

Item 15 
Item 16 

Directors, Executive Officers and Corporate Governance 
Executive Compensation 
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 
Certain Relationships and Related Transactions and Director Independence 
Principal Accounting Fees and Services 

Exhibits, Financial Statement Schedules 
Form 10-K Summary 
Signatures 

2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forward-Looking Statements

In accordance with the provisions of the Private Securities Litigation Reform Act of 1995, the Company is making readers aware that forward-
looking statements, because they relate to future events, are by their very nature subject to many important risk factors that could cause actual 
results to differ materially from those contained in the forward-looking statements. For additional information about forward-looking statements 
and for an identification of risk factors and their potential significance, see “Safe Harbor for Forward-Looking Statements Under Private Securities 
Litigation Reform Act of 1995; Certain Cautionary Statements” immediately preceding Part II, Item 7 “Management’s Discussion and Analysis of 
Financial Condition and Results of Operations” and Item 1A - "Risk Factors" in this report. Forward-looking statements speak only as of the date 
they were made. The Company undertakes no obligation to update these statements in light of subsequent events or developments.

PART I

ITEM 1—BUSINESS

Overview

Expeditors International of Washington, Inc. (herein referred to as "Expeditors,” the "Company," "we," "us," "our") provides  a full suite of global 
logistics services, offering customers a seamless international network of people and integrated information systems to support the movement 
and strategic positioning of goods. As a third party logistics provider, we purchase cargo space  from carriers (such as airlines, ocean shipping 
lines, and trucking lines) on a volume basis  and resell that space to our customers. We do not compete for  overnight courier or small parcel 
business and do not own aircraft or ships.

We  provide  a  broad  range of  transportation  services  and  customer  solutions,  such  as  customs  brokerage,  order  management,  time-definite 
transportation, warehousing and distribution, temperature-controlled transit, cargo insurance, specialized cargo monitoring and tracking, and other 
customized logistics and consulting solutions. In addition, our Project Cargo unit handles special project shipments that move via a single method 
or combination of air, ocean, and/or ground transportation and generally requires a high level of specialized attention because of the unusual size 
or nature of what is being shipped.

Expeditors' primary services include:







Airfreight Services

Ocean Freight and Ocean Services

Customs Brokerage and Other Services

Airfreight  Services:  Within  airfreight,  Expeditors typically  acts  either  as  a  freight  consolidator  or  as  an  agent  for  the  airline  that  carries  the 
shipment. Whether acting as a consolidator or agent, we offer our customers routing expertise, familiarity with local business practices, knowledge 
of export and import documentation and procedures, the ability to arrange for ancillary services and to assist with securing capacity during periods 
of high demand.

Solutions within Airfreight Services include:

Airfreight Consolidation: as an airfreight consolidator, Expeditors purchases cargo capacity from airlines on a volume basis and resells that 
space  to  our  customers  at  lower  rates  than  what  those  customers  could  negotiate  directly  from  the  airlines  on  an  individual 
shipment. Expeditors determines the routing, consolidates shipments bound for a particular airport distribution point, and then selects the 
airline for transportation to the distribution point, where either we or one of our agents then arranges for the consolidated lot to be broken 
down into its component shipments and for the transportation of each individual shipment to its final destination.

Airfreight  Forwarding:  as  a  freight  forwarder,  Expeditors  receives  and  forwards  individual,  unconsolidated  shipments,  and  arranges  the 
transportation with the airline that carries the shipment.

Ocean Freight and Ocean Services: Within ocean services, Expeditors offers three basic services: ocean freight consolidation, direct ocean 
forwarding, and order management:

Ocean Freight Consolidation: as an ocean freight consolidator, Expeditors contracts with ocean shipping carriers to obtain transportation 
for a fixed number of containers between various points during a specified time period at agreed-upon rates. We handle both full container 
loads as well as Less-than Container Load (LCL) freight, offering lower rates than what is available directly from the shipping lines. We also 
generate fees for ancillary services such as shipping and customs documentation, packing, crating, insurance services, and the preparation 
of documentation to comply with local export and import laws.

3

Direct Ocean Forwarding: when a customer contracts directly with the ocean carrier, Expeditors acts as that customer’s agent and we may 
receive a commission from the carrier in addition to customer handling fees and ancillary services. 

Order Management: Expeditors provides a range of order management services including consolidation of cargo from many suppliers in a 
particular origin into the fewest possible number of containers, putting more product into larger and fewer containers in order to maximize 
space, minimize cost and help our customers reduce their carbon footprint. 

Customs Brokerage and Other Services: Expeditors offers a range of custom solutions, including: 

Customs  Brokerage  Services:  Expeditors  helps  importers  clear  shipments  through  customs  by  preparing  required  documentation, 
calculating and paying duties and other taxes on behalf of the importer, arranging for any required inspections by governmental agencies, 
and  arranging  for  local  pickup,  storage  and  delivery.  Such  services  can  include  review  of  commercial  documentation,  assessment  of 
information  regarding  value,  country  of  origin,  special  trade  programs,  and  classification.  Our  target  market  is  primarily  comprised  of 
customers looking to reduce the number of brokers utilized globally; those looking to improve compliance and reporting; and those seeking 
opportunities to participate in special trade-incentive programs. 

Transcon: Expeditors' Transcon consists of multi-modal, intra-continental ground transportation and delivery services and includes value-
added, white glove, and time-definite services. 

Warehousing  and  Distribution  Services:  Expeditors’  distribution  and  warehousing  services  include  distribution  center  management, 
inventory management, order fulfillment, returns programs, and other value-added services. Our warehousing services are offered primarily 
in  leased  facilities  utilized  by  multiple  customers.  Customers  benefit  from  cost  savings  related  to  space,  labor,  equipment  and  other 
efficiencies delivered in a transactional pricing model. 

4 

 
 
Revenues

The following charts show our 2019 revenues by service type:

Revenues by Service

Airfreight 
services
36%

Customs 
brokerage
and other
services
37%

Ocean freight
and ocean
services
27%

The Expeditors Network

Beginning in 1981, Expeditors’ primary business focus was on airfreight shipments from Asia to the United States and related customs brokerage 
and other services. In the mid-1980’s, we began to expand our service capabilities in airfreight, ocean freight and distribution services. Today 
Expeditors has approximately 18,000 employees and provides a complete range of global logistics services to a diversified group of customers, 
both in terms of industry specialization and geographic location. As opportunities for profitable growth arise, we plan to open new offices. While 
Expeditors  has  historically  expanded  through  organic  growth,  we  have  also  been  open  to  growth  through  acquisition  of,  or  establishing  joint 
ventures with existing agents or others within the industry.

At  January  31,  2020,  Expeditors,  including  its  majority-owned  subsidiaries,  is  organized  functionally  in  geographic  operating  segments  and 
operates district offices in the regions identified below. Our district offices have been established in locations where Expeditors maintains unilateral 
control  over  assets  and  operations  and  where  the  existence  of  the  parent-subsidiary  relationship  is  maintained  by  means  other  than  record 
ownership of voting stock.

Expeditors operates 176 district offices in the following geographic areas of responsibility:











Americas (70)

North Asia (21)

South Asia (16)

Europe (45)

Middle East, Africa and India (24)

5

We also maintain branch offices, which are aligned with and dependent on one district office. Additionally, we contract with independent agents 
to provide required services and have established 38 such relationships worldwide.

For  information  concerning  the  amount  of  revenues,  directly  related  cost  of  transportation  and  other  expenses,  salaries  and  other  operating 
expenses, operating income, identifiable assets, capital expenditures and equity attributable to the geographic areas in which we conduct our 
business, see Note 10 to the consolidated financial statements.

Our Strategy

Expeditors continues to focus on executing key strategic initiatives that are designed to achieve long-term earnings growth. The strategic plan is 
to grow our business by focusing on the right markets and, within each market, on the right customers, that lead to profitable business growth. 
Expeditors’ teams are aligned on the specific markets of its focused priorities; on the targeted accounts within those markets; and on ways that 
we can continue to differentiate ourselves from our competitors. While we continue to emphasize expanding our business in North America, we
simultaneously remain focused on growth based on three key strategic initiatives:

1.

2.

3.

Ensure that every operating unit's base-line growth strategies for air, ocean and customs services grow at the relevant market growth 
rate of each unit (i.e. district or region).

Align and integrate our European-Asian Pacific and European-North Americas interests to the same degree that our Asian Pacific and 
Americas interests have historically been aligned. This alignment is expected to result in additional growth in these markets beyond 
our base-line growth expectations.

Leverage  our  long  and  deeply  entrenched  presence  in  China  - as  well  as the  reputation  that  we  have  with  the  strategic  carriers 
servicing China - to build a stronger import presence. Our main focus remains on developing and integrating our customs systems, 
expertise  and  talent,  and  making  investments  that  enhance  and  improve  our  import  infrastructure  and  our  ability  to  provide  local 
delivery and support services in China.

Our  Chief  Strategy  Officer  continues  to  oversee  all  Strategy  within  Expeditors,  with  a  deep  focus  on  exploring  new  avenues  for  innovation, 
differentiation and expansion.

Global Logistics and Supply Chain Technology

Expeditors has long believed that it is a competitive advantage to focus on organic growth and to utilize a single enterprise technology platform 
designed and built by logistics technology professionals for logistics professionals. Our technology platform is built on principles of innovation, 
agility, collaboration, performance and consistency across the Expeditors global network to meet diverse and complex global logistics and supply 
chain needs. The platform is comprised of proprietary, third party and open source technologies. We utilize a globally consistent infrastructure 
supporting both centralized and distributed technology strategies that incorporate security, disaster recovery and high availability.

Expeditors’ technology platform is designed, coded, tested and implemented by the collaborative efforts of our logistics industry and information 
technology professionals. Internally developing, maintaining and enhancing technology capabilities is in keeping with Expeditors' long-held belief 
that it not outsource core functions, with information systems being one of those core functions.

We are not dependent on third parties for developing or enhancing our core technology platforms to address our needs or those of our customers. 
We continuously monitor emerging technologies for potential applicability to our business. Expeditors also believes that having a single, uniform, 
globally-connected platform driving logistics operations and providing comprehensive visibility and advanced analytics creates greater efficiency 
and value, particularly as the value of timely data and insights into that data are increasingly important. We are continually enhancing our systems, 
including significant upgrades to core operating and accounting systems.

Organic Versus Acquired Growth

As  a  knowledge-based  global  provider  of  logistics  services,  we  have  often  concluded  over  the  course  of  our  history  that  it  is  better  to  grow
organically rather than  by acquisition.  When we have made acquisitions, it has generally been to obtain technology,  geographic  coverage or 
specialized industry expertise that could be leveraged to benefit our entire network. Nevertheless, despite our history of organic growth, we are 
not opposed to acquisitions and we will continue to identify and assess potential acquisitions.

Tailored Solutions

As  a  non-asset  based  logistics  services  provider,  we  have  considerable  flexibility  to  tailor  customer-specific  solutions.  By  understanding  a 
customer's logistics and supply chain processes, strategies, and objectives, we identify targeted areas of opportunity for improvement, and deploy 
the right services and solutions for that customer. These services include our core offerings of transportation, customs clearance, warehousing 
and  distribution,  and  order  management,  along  with  expertise  in  supply  chain  analysis  and  optimization,  trade  compliance  consulting,  cargo 
insurance, cargo security, and solutions for oversized and heavy-lift freight. We offer these services across the globe on a single technology 

6

platform, in conjunction with consistent and efficient operational processes that adhere to the highest standards of compliance while focusing on 
the individual needs of each customer.

Because  Expeditors  is  in  the business  of  optimizing  customer  logistics  and  supply  chains,  we  focus  our  sales  strategies  and  efforts  on 
professionals in logistics and supply chain management roles. While we drive our sales strategies at a global level, district management of each 
office is responsible for its own business development, operations, and service execution. All employees are responsible for customer service 
and retention.

Leveraging Global, Regional and Local Expertise

At Expeditors, we create strategy, process, technology and compliance programs at the corporate level, in order to drive consistency across all 
levels of the organization. We leverage regional and local expertise by staffing our districts principally with managers and  other key personnel 
who are citizens of the nations in which they operate and who have extensive experience in logistics, coupled with a deep understanding of their 
local market. District offices are responsible for selling and executing Expeditors' services directly to customers and prospects and are involved 
in the selection of logistics service providers, in addition to ensuring that customers receive timely and effective services. Defining our strategy at 
a global level while executing it at a regional and local level with customized supply chain solutions enables us to drive consistency and efficiency. 
We believe that focus on hiring and developing a diverse and talented workforce with an emphasis on exceptional customer service, along with 
our incentive-based compensation program, enables us to provide exceptional service and superior financial results.

What Expeditors Ships

The goods that Expeditors handles are generally a function of the products that dominate international trade between any particular origin and 
destination. These goods include products from multiple industries, including electronics, high technology, healthcare, aerospace and aviation, 
manufacturing, oil  and energy,  automotive, retail and fashion. In  order to meet customers' complex and industry-specific  demands,  we  utilize 
industry vertical teams throughout our network that focus on providing tailored solutions to different industries. Industry vertical teams work closely 
with our regional and district resources to grow our business. No single customer accounts for five percent or more of our revenues.

Expeditors' Services in Detail

The following describes in more detail the operations of each of Expeditors’ services:

Airfreight Services

Airfreight services accounted for approximately 36, 40 and 42 percent of Expeditors' total revenues in 2019, 2018 and 2017, respectively. When 
performing airfreight services, we typically act either as a freight consolidator or as an agent for the airline that carries the shipment. When acting 
as a freight consolidator, we purchase cargo capacity from airlines on a volume basis and resell that space to our customers at lower rates than 
they could obtain directly from airlines on an individual shipment. We then issue a House Airway Bill (HAWB) to our customers as the contract of 
carriage and, separately, we receive a Master Airway Bill from the airline when the freight is physically tendered. When moving shipments between 
points where the nature or volume of business does not facilitate consolidation, we receive and forward individual shipments as the agent of the 
airline that carries the shipment. Whether acting as a consolidator or agent, we offer our customers expertise for optimum routing, familiarity with 
local  business  practices,  knowledge  of  export  and  import  documentation  and  procedures,  the  ability  to  arrange  for  ancillary  services,  and 
assistance with securing capacity during periods of high demand.

In our airfreight operations, we receive shipments from our customers, determine the routing, consolidate shipments bound for a particular airport 
distribution  point,  and  select  the  airline  for  transportation  to  the  distribution  point. At  the  distribution  point,  either  we  or  an  Expeditors'  agent 
arranges for the consolidated lot to be broken down into its component shipments and for the transportation of the individual shipments to their 
final destinations.

We estimate that our average airfreight consolidation weighs approximately 3,000 pounds and that a typical consolidation includes merchandise 
from  several  shippers. Because  shipment  by  air  is relatively  expensive  compared  with  ocean  transportation,  air  shipments  are  generally 
characterized by a high value-to-weight ratio, the need for rapid delivery, or both.

At the origin, Expeditors typically delivers shipments from one of our warehouses to the airline after consolidating the freight into containers or 
onto pallets. Normally that shipment will then arrive at the destination distribution point within 48 hours from the point of origin. During periods of 
high demand, available cargo capacity from the scheduled air carriers can be limited and backlogs of freight shipments may occur. When these 
conditions exist, we may charter aircraft to meet customer demand.

Expeditors consolidates individual shipments based on weight and volume characteristics in cost-effective combinations. Typically, as the weight 
or volume of a shipment increases, the cost that we charge per pound/kilo or cubic inch/centimeter decreases. The rates charged by airlines also 
generally decrease as the weight or volume of the shipment increases. As a result, by aggregating shipments and presenting them to an airline 

7

as a single shipment, we are able to obtain a lower rate per pound/kilo or cubic inch/centimeter than what is charged for an individual shipment, 
while generally offering the customer a lower rate than could be obtained directly from the airline for an unconsolidated shipment.

Our airfreight revenues less directly related costs of transportation and other expenses for a consolidated shipment include the differential between 
the rate that the airline charges Expeditors and the rate that we, in turn, charge our customers, in addition to commissions that the airline pays 
us and fees that we charge our customers for ancillary services. Such ancillary services we provide include preparation of shipping and customs 
documentation, packing, crating, insurance services, negotiation of letters of credit, and the preparation of documentation to comply with local 
export laws.

Expeditors' management believes that owning aircraft would subject us to undue business risks, including large capital outlays, increased fixed 
operating  expenses,  exposure  to  volatile  fuel  prices,  problems  of  fully  utilizing  aircraft  and  competition  with  our  service  providers  - the 
airlines. Because we rely on commercial airlines to transport our shipments, our business may be adversely affected by changes in carrier financial 
stability, policies and practices such as pricing, payment terms, scheduling, capacity and frequency of service.

Although airline profitability has improved, many air carriers remain highly leveraged with debt. Carriers' financial results will continue to drive 
their asset acquisition and deployment strategies, which will impact airfreight pricing and capacity. Most of Expeditors' customers are focused on 
improving supply-chain efficiency, reducing overall logistics costs by negotiating lower rates and utilizing ocean freight whenever possible. Certain 
customers are increasingly utilizing airfreight to improve speed to market. We expect these trends to continue in conjunction with carriers' efforts 
to manage available capacity and the evolution of consumer purchasing behavior, such as online shopping. Changes in available capacity, periods 
of high demand, or other market disruptions could impact our buy and sell rates and challenge our ability to maintain historical unitary profitability.

Ocean Freight and Ocean Services

Ocean freight services accounted for approximately 27, 28 and 30 percent of Expeditors' total revenues in 2019, 2018 and 2017, respectively. We 
operate Expeditors International Ocean, Inc. (EIO), an Ocean Transportation Intermediary, sometimes referred to as a Non-Vessel  Operating 
Common Carrier (NVOCC), which specializes in ocean freight services in most major trade lanes in the world. EIO also provides service, on a 
smaller scale, to and from any location where we have an office or an agent. Ocean freight services are comprised of three basic services: ocean 
freight consolidation (EIO), direct ocean forwarding and order management.

Ocean freight consolidation: As an NVOCC, EIO contracts with ocean shipping lines to obtain transportation for a fixed number of containers 
between various points during a specified time period at an agreed rate. EIO provides full container load services to companies that need flexibility 
and  access  to  vessel  capacity  that  they  may  not  necessarily  achieve  by  dealing  directly  with  the  shipping  lines.  Additionally,  EIO  supports 
customers that prefer to supplement their carrier strategy with an NVOCC. EIO also leverages the Expeditors global gateway network for  the 
movement of LCL freight for customers needing to ship smaller consignments via ocean. EIO issues a House Ocean Bill of Lading (HOBL) or a 
House Seaway Bill to customers as the contract of carriage and receives a separate Master Ocean Bill of Lading (MOBL) when freight is physically 
tendered. Revenues from fees charged to customers for ancillary services that EIO may provide include the preparation of shipping and customs 
documentation, packing, crating, insurance services, and the preparation of documentation to comply with local export and import laws.

Direct ocean  forwarding: When  the customer  contracts directly  with the  ocean  carrier, EIO  acts as an  agent of the customer  and  derives its 
revenues from commissions paid by the ocean carrier and handling fees paid by the customer. In such arrangements, EIO does not issue a HOBL 
or House Seaway Bill. Rather, the carrier issues a MOBL directly to the customer who employs EIO to create documentation, manage shipment 
information and arrange various services to facilitate the shipment of goods. The MOBL shows the customer as the shipper.

Order  management: Order  management  provides  services  that  manage  origin  consolidation,  supplier  performance,  carrier  allocation,  carrier 
performance,  container  management,  document  management,  delivery  management  and  Order/SKU  visibility  through  our  web-based  portal. 
Customers have the ability  to monitor and report against near real-time status of orders from the date of creation through final delivery. Item 
quantities,  required  ship  dates,  required  delivery  dates,  commodity  descriptions,  estimated  vs.  actual  ex-factory  dates,  container  utilization, 
document creation and visibility are many of the managed functions that are visible and reportable via our web-based portal. Order management 
is  available  for  various  modes  of  transportation,  including  ocean,  air,  truck  and  rail.  Order  management  revenues  are  derived  from  services 
provided  to  the  shipper,  as  well  as  management  fees  associated  with  managing  order  execution  against  customer  specific  rules. One  basic 
function of order management involves arranging cargo from many suppliers in a particular origin and “consolidating” these shipments into the 
fewest possible number of containers to maximize space utilization and minimize cost. Through origin consolidation, customers can reduce the 
number of containers shipped by putting more product in larger and fewer containers.

Ocean carriers have incurred substantial operating losses in recent years, and many are highly leveraged with debt. Multiple carrier acquisitions 
and alliances are occurring and certain carriers are entering into traditional freight forwarding services as they pursue scale and additional market 
share in an effort to reduce operating costs and regain their financial footing. Additionally, many carriers continue to take delivery of new and 
larger ships, which has created excess capacity. This excess capacity is at the heart of the carriers' financial challenge as they pursue business 
at  lower  rate  levels  to  achieve  higher  load  factors. Carriers  also  face  new  regulatory  requirements  that  became  effective  in  2020, requiring 
reductions  in  the  sulfur  in  marine  fuel,  which  are  increasing  their  operating  and  capital  costs.  Consequently,  when  the  market  goes  through 
seasonal peaks or any sort of disruption and demand exceeds supply, the carriers react by increasing their pricing as quickly as possible to offset 

8

their previous losses. This carrier behavior, along with fluctuations in demand, creates pricing volatility that could impact Expeditors' ability to 
maintain historical unitary profitability.

Expeditors’ pricing is based on contract negotiations each year with our global carrier partners. Our pricing model is flexible. We purchase based 
on customer needs, and our carrier strategy determines our volume and pricing commitments. Fixed pricing arrangements are entered into for a 
portion of our forecasted commitments, while spot market pricing arrangements are typically negotiated at the regional and local levels.

We offer our customers a wide carrier footprint globally to meet their changing needs. With fewer global carriers than in the past, maintaining 
close relationships with our carrier partners allows us to meet our customers’ space requirements throughout the year, including  during peak 
periods.

Customs Brokerage and Other Services

Customs brokerage and other services accounted for approximately 37, 32 and 28 percent of Expeditors' total revenues in 2019, 2018 and 2017, 
respectively. As  a  customs  broker,  we  assist our  customers in  clearing  shipments  through  customs  by  preparing  and  transmitting  required 
information and documentation, calculating and providing for payment of duties and  other taxes on behalf of the importer, arranging required 
inspections by governmental agencies, and providing delivery services. We provide customs brokerage services in conjunction with transportation 
services or independently. Expeditors supports regulatory compliance and visibility to the supply chain through process and system controls, 
technology and oversight by licensed and trained professionals. We offer a customized, solutions-based approach to our customers, based on 
the complexity of their business. Our pricing reflects this complexity and scope, in addition to the number of declarations filed.

We  also  provide  other  value  added  services  within  our  network,  such  as  warehousing  and  distribution,  Transcon  and  consulting  services. 
Expeditors'  distribution  and  warehousing  services  include  distribution  center  management,  inventory  management,  order  fulfillment,  returns 
programs  and  industry-specific,  value-added  services. Our  warehousing  services  are  offered  primarily  in  leased  facilities  utilized  by  multiple 
customers. Customers benefit from cost savings  related to space, labor, equipment and other efficiencies delivered in a transactional  pricing 
model. Expeditors' Transcon  consists  of multi-modal, intra-continental  ground transportation and  delivery  services  and includes value-added, 
white  glove,  and  time-definite  services. Expeditors  responds  to  customer-driven  requests  for  trade  compliance  consulting  services,  primarily 
through Tradewin. Fees for these non-transactional services are based upon hourly billing rates and bids for mutually agreed projects.

Competition

The global logistics services industry is intensely competitive and is expected to remain so for the foreseeable future. There are a large number 
of companies competing in one or more segments of the industry, but the number of firms with a global network that offer a full complement of 
logistics services is more limited. Certain ocean carriers are entering into traditional freight forwarding services as they pursue scale and additional 
market share in an effort to reduce operating costs and regain their financial footing. Further, there are new technology-based competitors entering 
the  industry.  Some  of  our  competitors  have  significantly  more  resources  than  Expeditors.  Depending  on  the  location  of  the  shipper  and  the 
importer, Expeditors must compete against both the niche players and larger entities. The industry continues to experience consolidations into 
larger firms striving for stronger and more complete multinational and multi-service networks. However, regional and local competitors still maintain 
a strong presence in certain markets.

The  primary  competitive  factors  in  the  global  logistics  services  industry  continue  to  be  price  and  quality  of  service,  including  reliability, 
responsiveness, expertise, convenience, and scope of operations. Expeditors emphasizes quality customer service and believes that our prices 
are competitive with the prices of others in the industry.

Larger customers utilize the services of multiple logistics providers and implement sophisticated and efficient procedures for the management of 
their logistics and supply chains by embracing strategies such as just-in-time delivery, network optimization, transportation flow optimization, and 
process improvement. Accordingly, timely and accurate information integrated into customer service capabilities is a significant factor in attracting 
and retaining customers. This information integrated into customer service capabilities includes customized Electronic Data Interchange (EDI) 
and  Application  Program  Interfaces  (API),  online  freight  tracing  and  tracking  applications,  customized  reporting,  data  analytics,  and  solution 
modeling/simulation/optimization.

Expeditors' management believes that the ability to develop and deliver innovative solutions to meet our customers’ increasingly sophisticated 
supply chain requirements is a critical factor in our ongoing success. We devote a significant amount of resources towards the maintenance and 
enhancement of systems in order to meet these customer demands. Management believes that our existing systems are competitive with the 
systems currently in use by other logistics services companies with which we compete.

Unlike many of our competitors, who have tended to grow by merger and acquisition, Expeditors operates the same transportation and accounting 
systems, running on a common hardware platform, in all of our full-service locations. Small and middle-tier competitors, in general, do not have 
the resources available to develop these customized systems. Historically, growth through aggressive acquisition has proven to be a challenge 
for  many  of  our  competitors  and  typically  involves  the  purchase  of  significant  “goodwill.” As  a  result,  Expeditors  has  pursued  a  strategy 
emphasizing organic growth supplemented by certain strategic acquisitions.

9

Our ability to attract, retain, and motivate highly qualified personnel with experience in global logistics services is an essential, if not the most 
important, element of Expeditors' ability to compete in the industry. To this end, we have adopted incentive compensation programs that make 
percentages of an operating unit's revenues and operating income available to managers for distribution among key personnel. We believe that 
these incentive compensation programs, combined with our experienced personnel and our ability to coordinate global marketing and business 
development efforts, provide a distinct competitive advantage.

Currency and Dependence on Service Providers

Our worldwide operations require that we transact in a multitude of currencies other than the U.S. dollar. That exposes us to the inherent risks of 
volatile  international  currency  markets  and  governmental  interference. Some  of  the  countries  where  we  maintain  offices  and/or  have  agency 
relationships maintain strict currency control regulations that influence our ability to hedge foreign currency exposure. We try to compensate for 
these exposures by accelerating international currency settlements among our offices or agents.

In addition, our ability to provide services to our customers is highly dependent on good working relationships with a variety of entities, including 
airlines,  ocean  carrier  lines,  ground  transportation  providers  and  governmental  agencies. We  use  a  consistent  approach  in  selecting  and 
managing service providers across all of our product offerings, beginning with a rigorous qualification and risk-based diligence process. We select 
and  engage  with  best-in-class,  compliance-focused,  efficiently  run,  growth-oriented  partners,  based  upon  defined  value  elements  and  are 
intentional in our relationship and performance management activity, reinforcing success by awarding service providers who consistently achieve 
at  the  highest  levels  with  additional  business. We  consider  our  current  working  relationships  with  these  entities  to  be  satisfactory. However, 
changes  in  the  financial  stability  and  operating  capabilities  and  capacity  of  asset-based  carriers,  capacity  allotments  available  from  carriers, 
governmental regulation or deregulation efforts, modernization of the regulations governing customs brokerage, and/or changes in governmental 
restrictions, quota restrictions or trade accords could affect our business in unpredictable ways.

Seasonality

Historically, our operating results have been subject to seasonal demand trends, with the first quarter being the weakest and the third and fourth 
quarters being the strongest; however, there is no assurance that this seasonal trend will occur in the future. This pattern has been the result of, 
or influenced by, numerous factors, including weather patterns, national holidays, consumer demand, new product launches, economic conditions 
and a myriad of other similar and subtle forces. We cannot accurately forecast many of these factors, nor can we estimate accurately the relative 
influence of any particular factor and, as a result, there can be no assurance that historical patterns will continue in future periods.

Environmental

In the United States, we are subject to Federal, state and local provisions regulating the discharge of materials and emissions into the environment 
or  otherwise  for  the  protection  of  the  environment. Similar  laws  apply  in  many  other  jurisdictions  in  which  we  operate. Although  our  current 
operations have not been significantly affected by compliance with these environmental laws, governments, service providers and customers are 
becoming increasingly sensitive to environmental issues, and we cannot predict what impact future environmental regulations may have on our 
business.

Expeditors is committed to continual improvement in reducing the impact of our operations on the environment and assisting our customers in 
their efforts to reduce their carbon footprint. We have employee-led Green Teams which cover each of our local district offices and are responsible 
for projects focused on reducing Expeditors' Scope 1 and Scope 2 emissions (as defined by the Greenhouse Gas Protocol, Scope 1 emissions 
include all direct greenhouse gas emissions; Scope 2 includes indirect greenhouse gas emission from purchased electricity, heat or steam). We 
have voluntarily disclosed our Scope 1 and Scope 2 emissions data to CDP since  2010. We are also attentive to our Scope 3 emissions (as 
defined by the Greenhouse Gas Protocol, Scope 3 emissions include all other indirect emissions that occur in a company’s value chain) therefore,
we are currently a member of both SmartWay and Transporte Limpio in North America. SmartWay is a voluntary public-private program sponsored 
by the EPA for tracking, documenting and sharing information about fuel use and freight emissions across supply chains. Transporte Limpio is a 
similar, voluntary program sponsored by the Mexican government.

Employees

At  December 31,  2019,  Expeditors  employed  approximately  18,000 people,  of  which  approximately  11,500  were employed  in  international 
locations.

Expeditors is a party to collective bargaining agreements with a limited number of employees outside  the U.S., and we do not consider these 
agreements to be material. We consider our employee relations to be satisfactory.

In order to retain the services of highly qualified, experienced, and motivated employees, Expeditors places considerable emphasis on our non-
equity incentive compensation programs.

10

Other Information

Expeditors International of Washington, Inc. was incorporated in the State of Washington in May 1979. Our executive offices are located at 1015 
Third Avenue, Seattle, Washington, and our telephone number is (206) 674-3400.

Our Internet address is http://www.expeditors.com. We make available free of charge through our Internet website Expeditors' annual report on 
Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and all amendments to those reports as soon as reasonably practicable 
after such material is electronically filed with or furnished to the Securities and Exchange Commission (SEC). These reports are also available 
on the SEC's website at https://www.sec.gov. The information contained on or accessible through Expeditors' website is not a part of this Annual 
Report on Form 10-K.

Information about our Executive Officers

The following table sets forth the names, ages, and positions of current executive officers of our company.

Name
Jeffrey S. Musser
Eugene K. Alger
Daniel R. Wall
Richard H. Rostan
Bradley S. Powell
Christopher J. McClincy
Benjamin G. Clark
Jeffrey F. Dickerman

Age
54
59
51
63
59
45
51
44

Position
President, Chief Executive Officer and Director
President, Global Services
President, Global Products
President, Global Geographies and Operations
Senior Vice President and Chief Financial Officer
Senior Vice President and Chief Information Officer
Senior Vice President, Chief Strategy Officer and Corporate Secretary
Senior Vice President, General Counsel

Jeffrey S. Musser joined Expeditors in February 1983 and was promoted to District Manager in October 1989. Mr. Musser was elected to Regional 
Vice President in September 1999, Senior Vice President - Chief Information Officer in January 2005 and to Executive Vice President and Chief 
Information Officer in May 2009. On December 19, 2013, Mr. Musser was appointed as President and Chief Executive Officer and was elected 
by the Board of Directors as a director, effective March 1, 2014.

Eugene K. Alger joined Expeditors in October 1981 and was promoted to District Manager in May 1982. Mr. Alger was elected Regional Vice 
President in January 1992, Senior Vice President of North America in September 1999 and Executive Vice President - North America in March 
2008. In June 2014, Mr. Alger was promoted to Executive Vice President - Global Services. In August 2015, Mr. Alger was promoted to President, 
Global Services.

Daniel R. Wall joined Expeditors in March 1987 and was promoted to District Manager in May 1992 and Global Director-Account Management in 
March 2002. Mr. Wall was elected Vice President - ECMS in January 2004 and Senior Vice President - Ocean Services in September 2004. In 
June 2015, Mr. Wall was appointed as President, Global Products.

Richard H. Rostan joined Expeditors in August 1985 and was promoted to District Manager in March 1987, Regional Vice President in January 
1993, Senior Vice President of Global Distribution in July 2012 and Senior Vice President, Americas in January 2015. Mr. Rostan was promoted 
to Executive Vice President, Americas in July  2015. Mr. Rostan  was promoted to President of Global  Geographies and Operations, effective 
February 28, 2017.

Bradley S. Powell joined Expeditors as Chief Financial Officer in October 2008 and was elected Senior Vice President and Chief Financial Officer 
in  February  2012.  Prior  to  joining  Expeditors,  Mr. Powell  served  as  President  and  Chief  Financial  Officer  of  Eden  Bioscience  Corporation,  a 
publicly-traded biotechnology company, from December 2006 to September 2008 and as Vice President and Chief Financial Officer from July 
1998 to December 2006.

Christopher J. McClincy joined Expeditors in July 1998 and was promoted to Vice President - Information Services in April 2009. In February 
2014, Mr. McClincy was promoted to Senior Vice President and Chief Information Officer.

Benjamin G. Clark joined Expeditors in February 2015 as Senior Vice President and General Counsel, was appointed Corporate Secretary in 
May 2015 and was appointed to Chief Strategy Officer in January 2020. From January 2014 until joining Expeditors, Mr. Clark served as Executive 
Vice President and General Counsel of the Dematic Group, a global provider of intelligent intralogistics and materials handling solutions. Prior to 
his experience with Dematic, Mr. Clark spent four years as the Vice President and Deputy  General Counsel for the publicly traded Celanese 
Corporation, a global technologies and specialty materials company. From 2002 to 2009 Mr. Clark worked for Honeywell International, Inc., where 
he held progressively responsible roles concluding as the Vice President and General Counsel, Aerospace Global Operations.

11

Jeffrey F. Dickerman joined Expeditors in October 2004 as Associate Corporate Counsel and became Corporate Counsel in 2007. Mr. Dickerman 
became Director, Global Legal Services in 2011 and Vice President and Associate General Counsel in 2015. In 2019, Mr. Dickerman became
Vice President, Deputy General Counsel. In January 2020, Mr. Dickerman was appointed to Senior Vice President, General Counsel. Prior to 
joining Expeditors, Mr. Dickerman was an Associate Attorney at Stoel Rives LLP.

Regulation and Security

With respect to activities in the air transportation industry in the United States, Expeditors is subject to regulation by the Transportation Security 
Administration (TSA) of the Department of Homeland Security (DHS) as an indirect air carrier. All United States indirect air carriers are required 
to maintain prescribed security procedures and are subject to periodic audits by TSA. Our overseas offices and agents are licensed as airfreight 
forwarders in their respective countries of operation. Each Expeditors office is licensed, or, in the case of our newer offices, has applied for a 
license as  an  airfreight forwarder  from the  International  Air  Transport Association (IATA),  a voluntary  association  of airlines  and  air  transport 
related entities that prescribes certain operating procedures for airfreight forwarders acting as agents for its members. The majority of our airfreight 
forwarding business is conducted with airlines that are IATA members.

Expeditors is licensed as an Ocean Transportation Intermediary (OTI) (sometimes referred to as an NVOCC) by the Federal Maritime Commission 
(FMC). The  FMC  has  established  certain  qualifications  for  shipping  agents,  including  certain  surety  bonding  requirements. The  FMC  is  also 
responsible for the economic regulation of OTI/NVOCC activity originating or terminating in the United States. To comply with these economic 
regulations, vessel operators and NVOCCs, such as EIO, are required to file tariffs electronically, establishing the rates to be charged for the 
movement of specified commodities into and out of the United States. The FMC has the power to enforce these regulations by assessing penalties.
Expeditors is licensed as a customs broker by the Customs and Border Protection (CBP) agency of DHS, nationally and in each U.S. customs 
district in which we do business. All United States customs brokers are required to maintain prescribed records and are subject to periodic audits 
by CBP. In other jurisdictions in which Expeditors performs customs clearance services, we are licensed by the appropriate governmental authority 
where such license is required to perform these services. Expeditors participates in various governmental supply chain security programs, such 
as  the  Customs  Trade  Partnership  Against  Terrorism  (CTPAT)  in  the  United  States, as  well  as  other  security  initiatives,  such  as  Authorized 
Economic Operator (AEO) programs, in various other countries.

We  do  not  believe  that  current  United  States  and  foreign  governmental  regulations  impose  significant  economic  restraint  upon  our  business 
operations. In general, Expeditors conducts business activities in each country through a wholly or majority-owned subsidiary corporation that is 
organized and existing  under  the laws of that country. However, the  regulations of foreign governments can  impose  barriers  to our ability  to 
provide  the  full  range  of  our  business  activities  in  a  wholly  or  majority  United  States-owned  subsidiary. For  example,  foreign  ownership  of  a 
customs brokerage business is prohibited in some jurisdictions and, less frequently, the ownership of the licenses required for freight forwarding 
and/or freight consolidation is restricted to local entities. When we encounter this sort of governmental restriction, we work to establish a legal 
structure that meets the requirements of the local regulations, while also providing the substantive operating and economic advantages that would 
be available in the absence  of such regulation. This  can  be accomplished  by  creating a joint venture or exclusive agency  relationship  with a 
qualified local entity that holds the required license.

The continuing global threats from terrorism, cyberattacks, smuggling and wars, and governments’ overriding concern for the safety of passengers 
and citizens who import and/or export goods into and out of their respective countries, have resulted in a proliferation of cargo security and other 
regulations. Many of these regulations are complex and require varying degrees of interpretation. While these regulations have already created 
a marked difference in the security and other arrangements required to move shipments around the globe, regulations are expected to become 
more  stringent in the future. As  governments look for  ways  to  tighten  border controls and  minimize the exposure  of their citizens to criminal 
elements and potential terror-related incidents, we and our competitors in the transportation business may be required to incorporate security and 
other procedures within our respective scope of services to a far greater degree than has been required in the past. We believe that increased 
security and other requirements may involve further investments in technology and more sophisticated screening procedures being applied to 
cargo, customers, vendors and employees. Expeditors' position is that any increased cost of compliance with security regulations will be passed 
through to those who are beneficiaries of our services.

Cargo Liability

When acting as an airfreight consolidator, Expeditors assumes a carrier’s liability for lost or damaged shipments. This legal liability is typically 
limited by contract to the lower of the value of the goods or the released value (19 Special Drawing Rights per kilo unless the customer declares 
a higher value and pays a surcharge), except in the absence of an appropriate airway bill. The airline that we utilize to make the actual shipment 
is generally liable to us in the same manner and to the same extent. Generally, when acting solely as the agent of the shipper, we do not assume 
any contractual liability for loss or damage to shipments tendered to the carrier.

When acting as an  ocean freight consolidator, Expeditors assumes a carrier’s liability for lost or damaged shipments. This liability is typically 
limited by contract to the lower of the value of the goods or the released value ($500 per package or customary freight unit unless the customer 
declares a higher value and pays a surcharge). The ocean carrier that we utilize to make the actual shipment is generally liable to us in the same 
manner and to the same extent. We do not assume liability for lost or damaged shipments in our ocean freight forwarding and customs clearance 
operations.

12

When providing ground transportation services as a carrier, Expeditors assumes a carrier’s liability for lost or damaged shipments. This liability is 
typically limited by contract to the lower of the value of the goods or the released value (generally $0.50 per pound, although the released value 
can vary from country to country) unless the customer declares a higher value and pays a surcharge. The ground carrier that we utilize to make 
the actual shipment is generally liable to us in the same manner and to the same extent.

When providing warehousing and distribution services, our legal liability is limited by contract and tariff to an amount generally equal to the lower 
of the value of the goods or $0.50 per pound with a maximum of $50 per “lot” — which is  defined as the smallest unit that the warehouse is 
required to track.

In certain circumstances, Expeditors will assume additional limited liability. We maintain cargo legal liability insurance covering claims for losses 
attributable to missing or damaged shipments for which we are legally liable. Expeditors also maintains insurance coverage for the property of 
others that is stored in our warehouse facilities. This insurance coverage is provided by a Vermont, U.S.-based insurance entity wholly-owned by 
Expeditors. The coverage is fronted and re-insured by a global insurance company. The total risk retained by Expeditors in 2019 was $5 million. 
In  addition,  we  are  licensed  as  an  insurance  broker  through  our  subsidiary,  Expeditors  Cargo  Insurance  Brokers, Inc.,  and  place  insurance 
coverage for other customers.

ITEM 1A – RISK FACTORS

RISK FACTORS

DISCUSSION AND POTENTIAL SIGNIFICANCE

International Trade Expeditors primarily provides services to customers engaged in international commerce. Everything that affects international 
trade has the potential to expand or contract our primary market and adversely impact our operating results. For example, 
international trade is influenced by:
•
•
•

currency exchange rates and currency control regulations;
interest rate fluctuations;
changes and uncertainties in governmental policies and inter-governmental disputes, which could result in increased 

Service Providers

tariff rates, quota restrictions, trade barriers and other types of restrictions;

changes in and application of international and domestic customs, trade and security regulations;
wars, strikes, civil unrest, acts of terrorism, and other conflicts;
changes in labor and other costs;
natural disasters and pandemics, including current effects of precautionary measures for the Novel Coronavirus 

outbreak;

changes in consumer attitudes regarding goods made in countries other than their own;
changes in availability of credit;
changes in the price and readily available quantities of oil and other petroleum-related products; and
increased global concerns regarding working conditions and environmental sustainability.

•
•
•
•

•
•
•
•

As a non-asset based provider of global logistics services, Expeditors depends on a variety of asset-based service providers, 
including air, ocean and ground freight carriers. The quality and profitability of our services depend upon effective selection, 
management and discipline of service providers. In recent years, many of our service providers have incurred significant 
operating  losses  and  are  highly  leveraged  with debt.  Additionally,  several  ocean  carriers  have  consolidated,  with  the 
potential for more to occur in the future. Changes in the financial stability, operating capabilities and capacity of asset-based 
carriers and capacity allotment made available to Expeditors by asset-based carriers could affect us in unpredictable ways. 
Any combination of reduced carrier capacity or availability, pricing volatility or more limited carrier transportation schedules, 
such  as  those  caused  by  the  Novel  Coronavirus, could  negatively  impact  our  ability  to execute  services  and maintain 
historical profitability.

Expeditors' carriers  are subject  to increasingly stringent laws,  which could  directly  or indirectly  have a material  adverse 
effect  on  our  business.  Future  regulatory  developments  in  the  U.S.  and  abroad  could  adversely  affect  operations  and 
increase operating costs in the transportation industry, which in turn could increase our purchased transportation costs. If 
we are unable to pass such costs on to our customers, our business and results of operations could be materially adversely 
affected.

13

Key Personnel 

Identifying,  training  and  retaining  key  employees  is  essential  to  continued  growth  and  future  profitability.  Effective 
succession planning is  an  important element  of  our  programs.  Failure  to ensure an effective  transfer of knowledge and 
smooth  transitions  involving  key  employees  could  hinder  our  ability  to  execute  on  our  business  strategies  and  level  of 
service. The loss of the services of one or more key personnel  could have an adverse effect on our business. We must 
continue to develop and retain management personnel to address issues of succession planning. 

We believe that our compensation programs, which have been in place since we became a publicly traded entity, are among 
the unique characteristics responsible for differentiating our performance from that of many of our competitors. Significant 
changes to compensation programs could affect our performance and ability to attract and retain key personnel. 

Technology 

Expeditors  relies  heavily  and  must  compete  based  upon  the  flexibility  and  sophistication  of  the  technologies  utilized  in 
performing our core businesses. Future results depend on our success in developing competitive and reliable systems to 
address the needs of our customers and suppliers. Development and maintenance of these systems must be accomplished 
in  a  cost-effective  manner  and  support  the  use  of  secure  protocols,  including  integration  and  availability  of  third  party 
technology. We are  continually enhancing our systems, including significant  upgrades to core operating and accounting 
systems. These efforts are inherently complex and if not managed properly could lead to disruptions in our operations or 
our ability to remain competitive. 

Network Continuity 
and Cybersecurity 

As Expeditors, our customers and suppliers continue to increase reliance on systems, and as additional features are added, 
the risks also increase. Any significant disruptions to our global systems or the Internet for any reason, which could include 
equipment or network failures; co-location facility failures; power outages; sabotage; employee error or other actions; cyber-
attacks or other security breaches; reliance on third party technology; geo-political activity or natural disasters; all of which 
could have a material negative effect on our results. This could include loss of revenue; business disruptions (such as the 
inability to timely process shipments); loss of property, including trade secrets and confidential information; legal claims and 
proceedings; reporting delays or errors; interference with regulatory reporting; significant remediation costs; an increase in 
costs to protect our systems and technology; or damage to our reputation. 

Foreign Operations 

The majority of Expeditors' revenues and operating income comes from operations conducted outside the United States. To 
maintain a global service network, we may be required to operate in hostile locations and in dangerous situations. Doing 
business in foreign locations also subjects us to a variety of risks and considerations not normally encountered by domestic 
enterprises. 

In  addition,  we  operate  in  parts  of  the  world  where  common  business  practices  could  constitute  violations  of  the  anti-
corruption laws, rules, regulations and decrees of the United States and of other countries in which we conduct business, 
including the U.S. Foreign Corrupt Practices Act and the UK Bribery Act; as well as trade and exchange control laws, or 
laws,  regulations  and  Executive  Orders  imposing  embargoes  and  sanctions;  and  anti-boycott  laws  and  regulations. 
Compliance with these laws, rules, regulations and decrees is dependent on our employees, service providers, agents, third 
party brokers and customers, whose individual actions could violate these laws, rules, regulations and decrees. Failure to 
comply could result in substantial penalties and additional expenses, damage to our reputation and restrictions on our ability 
to conduct business. 

Growth 

Expeditors has historically relied primarily upon organic growth and has tended to avoid growth through acquisition. Future 
results will depend upon our ability to anticipate and adapt to constantly evolving supply chain requirements and innovations. 
To continue to grow organically, we must gain profitable market share in a highly competitive environment and successfully 
develop and market new service offerings. When investment opportunities arise, our success could be dependent on our 
ability to evaluate and integrate acquisitions. 

Regulatory 
Environment 

Expeditors is affected by ever increasing regulations from a number of sources in the United States and in foreign locations 
in which we operate. Many of these regulations are complex and require varying degrees of interpretation, including those 
related  to  handling  dangerous  and  hazardous  materials,  trade  compliance,  data  privacy,  environmental,  employment, 
compensation and competition, and may result in unforeseen costs. 

In  reaction to the continuing global  terrorist threat, governments around the world are continuously enacting or updating 
security  regulations. These regulations are multi-layered, increasingly technical  in nature  and characterized by a lack of 
harmonization  of substantive  requirements  among various  governmental  authorities.  Furthermore, the implementation of 
these  regulations,  including  deadlines  and  substantive  requirements,  can  be  driven  by  regulatory  urgencies  rather  than 
industry's realistic ability to comply. 

Failure to consistently and timely comply with these regulations, or the failure, breach or compromise of our policies and 
procedures or those of our service providers or agents, may result in increased operating costs, damage to our reputation, 
difficulty in attracting and retaining key personnel, restrictions on operations or fines and penalties. 

14 

 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Competition 

The global logistics services industry is intensely competitive and is expected to remain so for the foreseeable future. There 
are a large number of companies competing in one or more segments of the industry, but the number of firms with a global 
network that  offer a  full  complement of logistics  services is  more  limited. Nevertheless, many  of these  competitors  have 
significantly more resources than Expeditors, and are actively  pursuing acquisition opportunities and are developing new 
technologies to gain competitive advantages. Depending on the location of the shipper and the importer, we must compete 
against  both  the  niche  players,  larger  entities  including  carriers,  and  emerging  technology  companies.  The  primary 
competitive factors are price and quality of service. Many larger customers utilize the services of multiple logistics providers. 
Customers regularly solicit bids from competitors in order to improve service and to secure favorable pricing and contractual 
terms such as longer payment terms, fixed-price arrangements, higher or unlimited liability limits and performance penalties. 
Increased  competition  and  competitors'  acceptance  of  expanded  contractual  terms  could  result  in  reduced  revenues, 
reduced margins, higher operating costs or loss of market share, any of which would damage our results of operations, cash 
flows and financial condition. 

Taxes 

Expeditors is subject to taxation in the United States (Federal, state and local) as well as many foreign jurisdictions including 
the People’s Republic of China, including Hong Kong, Taiwan, Vietnam, India, Mexico, Canada, Netherlands and the United 
Kingdom. In  many  of  these  jurisdictions,  the  tax  laws  are  very  complex  and  are  open  to  different  interpretations  and 
application. Tax authorities frequently implement new taxes and change their tax rates and rules, including interpretations 
of those rules. The timing of the resolution of income tax examinations can be highly uncertain, and the amounts ultimately 
paid, if any, upon resolution of the issues raised by the taxing authorities may differ from the amounts recorded.  

It is reasonably possible that within the next twelve months we will undergo further audits and examinations by various tax 
authorities and possibly may reach resolution related to income tax examinations  covering one or more jurisdictions and 
years.  In  December  2017,  the  United  States  made  significant  changes  to  its  tax  laws,  still  subject  to  issuance  of  new 
regulations  and  interpretation,  which  added  complexity  and  uncertainty  in  calculating  corporate  tax  liabilities.  We  are 
regularly  under  audit  by  tax  authorities,  including  transfer  pricing  inquiries.  Although  we  believe  our  tax  estimates  are 
reasonable, the final determination of tax audits, including any potential penalties and interest, could be materially different 
from our tax provisions and accruals and negatively impact our financial results. 

Litigation/ 
Investigations 

Economic 
Conditions 

As a multinational corporation, Expeditors is subject to formal or informal investigations from governmental authorities or 
others in the countries in which we do business. In addition, we may become subject to civil litigation with our customers, 
service providers and other parties with whom we do business. These investigations and litigation may require significant 
management  time  and  could  cause  us  to  incur  substantial  additional  legal  and  related  costs,  which  may  include  fines, 
penalties or damages that could have a materially adverse impact on our financial results. 

The global economy and capital and credit markets continue to experience uncertainty and volatility. Unfavorable changes 
in economic conditions may result in lower freight volumes and adversely affect Expeditors' revenues and operating results, 
as  experienced  in  2009,  2012  and  2019.  These  conditions  may  adversely  affect  certain  of  our  customers  and  service 
providers. Were that to occur, our revenues and net earnings could continue to be adversely affected. Should our customers’ 
ability to pay deteriorate, additional bad debts may be incurred. 

Predictability of 
Results 

Expeditors  is  not  aware  of  any  accurate  means  of  forecasting  short-term  customer  requirements.  However,  long-term 
customer satisfaction depends upon our ability to meet these unpredictable short-term customer requirements. Personnel 
costs, our single largest expense, are always less flexible in the very near term as we must staff to meet uncertain demand. 
As a result, short-term operating results could be disproportionately affected. 

A significant portion of Expeditors' revenues is derived from customers in retail and technology industries whose shipping 
patterns are tied closely  to  consumer demand and from customers in industries whose shipping patterns are dependent 
upon just-in-time production schedules. Therefore, the timing of our revenues are, to a large degree, impacted by factors 
out of our control, such as a sudden change in consumer demand for retail goods, changes in trade tariffs, product launches 
and/or manufacturing production delays. Additionally, many customers ship a significant portion of their goods at or near the 
end of a quarter, and therefore, we may not learn of a shortfall in revenues until late in a quarter. To the extent that a shortfall 
in revenues or earnings was not expected by securities analysts or investors, any such shortfall from levels predicted by 
securities analysts or investors could have an immediate and adverse effect on the trading price of our stock. 

Volatile market conditions can create situations where rate increases charged by carriers and other service providers are 
implemented with little or no advance notice. We often cannot pass these rate increases on to our customers in the same 
time frame, if at all. As a result, our yields and margins can be negatively impacted, as recently experienced. 

Catastrophic 
Events 

A disruption or failure of Expeditors' systems or operations in the event of a major earthquake, weather event, cyber-attack, 
terrorist attack, strike, civil unrest, mass population dislocations, pandemic or other catastrophic event could cause delays 
in providing  services  or performing other mission-critical  functions. Our corporate headquarters  and certain other critical 
business operations are in the Seattle, Washington area, which is near major earthquake faults. A catastrophic event that 
results in the destruction or disruption of any of our critical business or information technology systems could harm our ability 
to conduct normal business operations and our operating results. 

15 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1B — UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 2 — PROPERTIES

Expeditor’s  corporate  headquarters  are  located  in  Seattle, Washington.  We  conduct  operations  in  approximately  450  locations  worldwide,  of 
which approximately 100 are in the United States and 22 are owned. These owned and leased locations are primarily located close to an airport, 
ocean port, or on an important border crossing. These facilities are strategically located to cover the geographic areas served by Expeditors. The 
majority of these facilities contain warehouse facilities. We will from time to time investigate the possibility of building or buying suitable facilities. 
We believe that current leases can be extended and that suitable alternative facilities are available in the vicinity of each present facility should 
extensions be unavailable at the conclusion of current leases.

ITEM 3 — LEGAL PROCEEDINGS

Expeditors is involved in claims, lawsuits, government investigations and other legal matters that arise in the ordinary course of business and are 
subject to inherent uncertainties. Currently, in management's  opinion and  based upon advice from legal  advisors, none  of these matters are 
expected to have a significant effect on our operations, cash flows or financial position. As of December 31, 2019, the amounts recorded for these 
claims, lawsuits, government investigations and other legal matters are not significant to our operations, cash flows or financial position. At this 
time, we are unable to estimate any additional loss or range of reasonably possible losses, if any, beyond the amounts recorded, that might result 
from the resolution of these matters.

ITEM 4 — MINE SAFETY DISCLOSURES

Not applicable.

PART II

ITEM 5  — MARKET  FOR  REGISTRANT’S  COMMON  EQUITY,  RELATED  STOCKHOLDER  MATTERS  AND  ISSUER  PURCHASES  OF 
EQUITY SECURITIES

Expeditors' common stock trades on The NASDAQ Global Select Market under the symbol EXPD.

There were 678 shareholders of record as of February 18, 2020. This figure does not include a substantially greater number of beneficial holders 
of our common stock, whose shares are held of record by banks, brokers and other financial institutions.

The Board of Directors declared semi-annual dividends per share during the two most recent fiscal years paid as follows:

June 17, 2019
December 16, 2019
June 15, 2018
December 17, 2018

Period
October 1-31, 2019
November 1-30, 2019
December 1-31, 2019
Total

$
$
$
$

0.50
0.50
0.45
0.45

ISSUER PURCHASES OF EQUITY SECURITIES

Total number
of shares
purchased

Average price
paid per share

— $
— $
$
$

1,246,888
1,246,888

—
—
73.89
73.89

Total number of
shares purchased
as part of publicly
announced plans

—
—
1,246,888
1,246,888

Maximum number
of shares that
may yet be
purchased
under the plans

10,294,290
10,736,102
9,622,194
9,622,194

16

In November 2001, under a Discretionary Stock Repurchase Plan, Expeditors' Board of Directors authorized the repurchase of our common stock 
in the open market to reduce the issued and outstanding stock down to 200 million shares. In February 2014, the Board of Directors authorized 
repurchases down to 190 million shares of common stock outstanding. In February and August 2015, May 2016 and November 2018 the Board 
of Directors further authorized repurchases down to 188 million, 180 million, 170 million and 160 million, respectively. The maximum number of 
shares available for  repurchase under this plan  will increase  as the total number  of outstanding  shares  increases. This  authorization has  no 
expiration date. 

The graph below compares Expeditors International of Washington, Inc.'s cumulative 5-Year total shareholder return on common stock with the 
cumulative total returns of the S&P 500 index and the NASDAQ Industrial Transportation index (NQUSB2770T). The graph assumes  that the 
value of the investment in our common stock and in each of the indexes (including reinvestment of dividends) was $100 on 12/31/2014 and tracks 
it through 12/31/2019. Total return assumes reinvestment of dividends in each of the indices indicated. 

COMPARISON OF 5-YEAR CUMULATIVE TOTAL RETURN 
Among Expeditors International of Washington, Inc., the S&P 500 Index 
and the NASDAQ Industrial Transportation Index. 

$200

$180

$160

$140

$120

$100

$80

$60

12/14

12/15

12/16

12/17

12/18

12/19

Expeditors International of Washington, Inc.

S&P 500

NASDAQ Industrial Transportation (NQUSB2770T)

Expeditors International of Washington, 
Inc. 
Standard and Poor's 500 Index 
NASDAQ Industrial Transportation 
(NQUSB2770T) 

   $ 

100.00   
100.00   

  $ 

102.62      $ 
101.38   

122.44      $ 
113.51   

151.71   
138.29   

  $ 

161.60   
132.23   

  $ 

187.74   
173.86   

100.00   

77.05   

99.57   

127.01   

115.52   

145.48   

12/14 

12/15 

12/16 

12/17 

12/18 

12/19 

The stock price performance included in this graph is not necessarily indicative of future stock price performance. 

17 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
     
     
     
     
     
  
     
    
    
    
    
    
     
    
    
    
    
    
 
ITEM 6 — SELECTED FINANCIAL DATA

Financial Highlights

in thousands, except per share data
Revenues
Operating income
Net earnings attributable to shareholders
Diluted earnings attributable to shareholders per share
Basic earnings attributable to shareholders per share
Dividends declared and paid per common share
Cash used for dividends
Cash used for share repurchases
Working capital
Total assets
Shareholders’ equity
Weighted average diluted shares outstanding
Weighted average basic shares outstanding

2019
$ 8,175,426
766,692
$
590,395
$
3.39
$
3.45
$
1.00
$
170,553
$
389,060
$
$ 1,601,605
$ 3,691,884
$ 2,195,028
174,209
170,899

2018
8,138,365
796,563
618,199
3.48
3.55
0.90
156,840
647,898
1,407,977
3,314,559
1,986,838
177,833
174,133

2017
6,920,948
700,260
489,345
2.69
2.73
0.84
150,495
478,258
1,448,333
3,117,008
1,991,858
181,666
179,247

2016
6,098,037
670,163
430,807
2.36
2.38
0.80
145,123
337,658
1,288,648
2,790,871
1,844,638
182,704
181,282

2015
6,616,632
721,484
457,223
2.40
2.42
0.72
135,673
629,991
1,115,136
2,565,577
1,691,993
190,223
188,941

SAFE HARBOR FOR FORWARD-LOOKING STATEMENTS UNDER PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995; CERTAIN 
CAUTIONARY STATEMENTS

This Annual Report on Form 10-K for the fiscal year ended December 31, 2019 contains “forward-looking statements,” as defined in Section 27A 
of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. From time to time, Expeditors 
or its representatives have made or may make forward-looking statements, orally or in writing. Such forward-looking statements may be included 
in, but not limited to, press releases, presentations, oral statements made with the approval of an authorized executive officer or in various filings 
made by Expeditors with  the Securities and Exchange Commission. Statements including those preceded by, followed by  or that include the 
words or phrases “will likely result”, “are expected to”, "would expect", "would not expect", “will continue”, “is anticipated”, “estimate”, “project”, 
"provisional", "plan", "believe", "probable", "reasonably possible", "may", "could", "should", "intends", "foreseeable future" or similar expressions 
are intended to identify “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements 
are qualified in their entirety by reference to and are accompanied by the discussion under Risk Factors in Item 1A of certain important factors 
that could cause actual results to differ materially from such forward-looking statements.

The risks included in Item 1A are not exhaustive. Furthermore, reference is also made to other sections of this report, including Management’s 
Discussion and Analysis of Financial Condition and Results of Operations in Item 7 and Quantitative and Qualitative Disclosures About Market 
Risk  in  Item  7A,  which  include  additional  factors  that  could  adversely  impact  Expeditors'  business  and  financial  performance. Moreover, 
Expeditors operates in a very competitive, complex and rapidly changing global environment. New risk factors emerge from time to time and it is 
not possible for management to predict all of such risk factors, nor can it assess the impact of all of such risk factors on Expeditors' business or 
the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking 
statements. Accordingly, forward-looking statements cannot be relied upon as a guarantee of actual results.

Shareholders should be aware that while Expeditors does, from time to time, communicate with securities analysts, it is against Expeditors' policy 
to disclose to such analysts any material non-public information or other confidential commercial information. Accordingly, shareholders should 
not assume that Expeditors agrees with any statement or report issued by any analyst irrespective of the content of such statement or report. 
Furthermore,  Expeditors  has  a  policy  against  issuing financial  forecasts  or  projections  or  confirming  the  accuracy  of  forecasts  or  projections 
issued by others. Accordingly, to the extent that reports issued by securities analysts contain any projections, forecasts or opinions, such reports 
are not the responsibility of Expeditors.

18

ITEM 7 — MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Overview

Expeditors  International  of  Washington, Inc.  provides  a  full  suite  of  global  logistics  services.  Our  services  include  air  and  ocean  freight 
consolidation and forwarding, customs brokerage, warehousing and distribution, purchase order management, vendor consolidation, time-definite 
transportation  services,  temperature-controlled  transit,  cargo  insurance,  specialized  cargo  monitoring  and  tracking,  and  other  logistics 
solutions. We do not compete for overnight courier or small parcel business. As a non-asset based carrier, we do not own or operate transportation 
assets.

We derive our revenues by  entering into agreements that  are  generally comprised  of a single performance obligation,  which  is  that freight is 
shipped for and received by our customer. Each performance obligation is comprised of one or more of the Company's services.  We typically 
satisfy our performance obligations as services are rendered over time. A typical shipment would include services rendered at origin, such as 
pick-up and delivery to port, freight services from origin to destination port and destination services, such as customs clearance and final delivery. 
Our three principal services are the revenue categories presented in our financial statements: 1) airfreight services, 2) ocean freight and ocean 
services, and 3) customs brokerage and other services. The most significant drivers of changes in gross revenues and related transportation 
expenses are volume, sell  rates and buy rates. Volume has a similar effect on the change in both gross revenues and related transportation 
expenses in each of our three primary sources of revenue.

We generate  the major  portion of our  air and  ocean  freight revenues by  purchasing transportation services  on  a  wholesale  basis  from direct 
(asset-based) carriers and  then reselling  those services  to our customers  on a retail basis.  The rate  billed to our customers (the  sell rate) is 
recognized as  revenues  and  the  rate  we pay  to  the carrier (the  buy rate) is  recognized in operating  expenses  as the  directly  related cost of 
transportation and  other  expenses. By consolidating shipments from multiple customers  and concentrating our  buying power,  we are  able to 
negotiate favorable buy rates from the direct carriers, while at the same time offering lower sell rates than customers would otherwise be able to 
negotiate themselves.

In most cases we act as an indirect carrier. When acting as an indirect carrier, we issue a House Airway Bill (HAWB), a House Ocean Bill of 
Lading (HOBL) or a House Seaway Bill to customers as the contract of carriage. In turn, when the freight is physically tendered to a direct carrier, 
we receive a contract of carriage known as a Master Airway Bill for airfreight shipments and a Master Ocean Bill of Lading for ocean shipments.

Customs brokerage and other services involve providing services at destination, such as helping customers clear shipments through customs by 
preparing and filing required documentation, calculating and providing for payment of duties  and other taxes on behalf of customers as well as 
arranging for any required inspections by governmental  agencies, and import services  such as arranging for delivery. These are complicated 
functions requiring technical knowledge of customs rules and regulations in the multitude of countries in which we have offices. We also provide 
other value added services at destination, such as warehousing and distribution, time-definitive transportation services and consulting.

In these transactions, we evaluate whether it is appropriate to record the gross or net amount as revenue. Generally, revenue is recorded on a 
gross basis when we are primarily responsible for fulfilling the promise to provide the services, when we assume risk of loss, when we have 
discretion in setting the prices for the services to the customers, and we have the ability to direct the use of the services provided by the third 
party. When revenue is recorded on a net basis, the amounts earned are determined using a fixed fee, a per unit of activity fee or a combination 
thereof. For revenues earned in other capacities, for instance, when we do not issue a HAWB, a HOBL, or a House Seaway Bill or otherwise act 
solely as an agent for the shipper, only the commissions and fees earned for such services are included in revenues. In these transactions, we 
are not a principal and report only commissions and fees earned in revenue.

19

We manage our company along five geographic areas of responsibility: Americas; North Asia; South Asia; Europe; and Middle East, Africa and 
India (MAIR). Each area is divided into sub-regions that are composed of operating units with individual profit and loss responsibility. Our business 
involves  shipments  between  operating  units  and  typically  touches  more  than  one  geographic  area. The  nature  of  the  international  logistics 
business  necessitates  a  high  degree  of  communication  and  cooperation  among  operating  units. Because  of  this  inter-relationship  between 
operating units, it is very difficult to examine any one geographic area and draw meaningful conclusions as to its contribution to our overall success 
on a stand-alone basis. The following chart shows revenues by geographic areas of responsibility for the years ended December 31, 2019, 2018 
and 2017: 

Revenues by Geographic Area

 3,500,000

 3,000,000

 2,500,000

)
s
d
n
a
s
u
o
h
T
(

$

 2,000,000

 1,500,000

 1,000,000

 500,000

 -

Americas

North Asia

South Asia

Europe

MAIR

2019

2018

2017

Our  operating  units  share  revenue  using  the  same  arms-length  pricing  methodologies  that  we  use  when  our  offices  transact  business  with 
independent agents. Certain costs are allocated among the segments based on the relative value of the underlying services, which can include 
allocation  based  on  actual  costs  incurred  or  estimated  cost  plus  a  profit  margin.  Our  strategy  closely  links  compensation  with  operating  unit 
profitability, which includes shared revenues and allocated costs. Therefore, individual success is closely linked to cooperation with other operating 
units within our network. 

The mix of services varies by segment based primarily on the import or export orientation of local operations in each of our regions. In accordance 
with our revenue recognition policy (see Note 1.E to the consolidated financial statements in this report), almost all freight revenues and related 
expenses are recorded at origin and shipment profits are split between origin and destination offices by recording a commission fee or profit share 
revenue at the destination. 

North Asia is  our largest export oriented  region  and accounted  for  31% of  revenues, 36%  of directly related cost  of transportation and  other 
expenses and 33% of operating income for the  year ended December 31, 2019. North Asia's  directly related cost of transportation and other 
expenses  are  higher  than other segments due  to  the largely  export  nature  of the operations in that  region.  The  People’s  Republic of China, 
including Hong Kong, represented more than 85% of North Asia revenues, 86% of directly related cost of transportation and other expenses and 
81% operating income for the year ended December 31, 2019. 

20 

 
 
 
 
 
Expeditors' Culture

From the inception of our company, management has believed that the elements required for a successful global service organization can only 
be assured through recruiting, training, and ultimately retaining superior personnel. We believe that our greatest challenge is now, and always 
has been, perpetuating a consistent global corporate culture which demands:

















Total dedication to providing superior customer service;

Compliance with our policies and procedures and government regulations;

Aggressive marketing of all of our service offerings;

A positive, safe work environment that is inclusive and free from discrimination and harassment;

Ongoing development of key employees and management personnel;

Creation  of  unlimited  advancement  opportunities  for  employees  dedicated  to  hard  work,  personal  growth  and  continuous 
improvement;

Individual commitment to the identification and mentoring of successors for every key position so that when change occurs, a qualified 
and well-trained internal candidate is ready to step forward; and

Continuous identification, design and implementation of system solutions and differentiated service offerings, both technological and 
otherwise, to meet and exceed the needs of our customers while simultaneously delivering tools to make our employees more efficient 
and effective.

We  reinforce  these  values  with  a  compensation  system  that  rewards  employees  for  profitably  managing  the  things  they  can  control. This 
compensation system has been in place since we became a publicly traded company. There is no limit  to how much a key manager can be 
compensated for success. We believe in a “real world” environment where the employees of our operating units are held accountable for the profit 
implications  of  their  decisions. If  these  decisions  result  in  operating  losses,  management  generally  must  make  up  these  losses  with  future 
operating profits, in the aggregate, before any cash incentive compensation can be earned. Executive management, in limited circumstances, 
makes exceptions at the branch operating unit level. At the same time, our policies, processes and relevant training focus on such things as cargo 
management, risk mitigation, compliance, accounts receivable collection, cash flow and credit soundness in an attempt to help managers avoid 
the kinds of errors that might end a career.

We believe that our unique culture is a critical component to our continued success. We strongly believe that it is nearly impossible to predict 
events that, individually or in the aggregate, could have a positive or a negative impact on our future operations. As a result, management's focus 
is on building and maintaining a global corporate culture and an environment where well-trained employees and managers are prepared to identify 
and react to changes as they develop and thereby help us adapt and thrive as major trends emerge.

Our business growth strategy emphasizes a focus on the right markets and, within each market, on the right customers that lead to profitable 
business growth. Expeditors' teams are aligned on the specific markets; on the targeted accounts within those markets; and on ways that we can 
continue to differentiate ourselves from our competitors.

Our ability to provide services to customers is highly dependent on good working relationships with a variety of entities including airlines, ocean 
carriers, ground transportation providers and governmental agencies. The significance of maintaining acceptable working relationships with these 
entities  has  gained  increased  importance  as  a  result  of  ongoing  concern  over  terrorism,  security,  changes  in  governmental  regulation  and 
oversight  of  international  trade. A  good  reputation  helps  to  develop  practical  working  understandings  that  will  assist  in  meeting  security 
requirements  while  minimizing  potential  international  trade  obstacles,  especially  as  governments  promulgate  new  regulations  and  increase 
oversight and enforcement of new and existing laws. We consider our current working relationships with these entities to be satisfactory.

Our business is also highly dependent on the financial stability and operational capabilities of the carriers we utilize. Although airline profitability 
has improved, many carriers remain highly leveraged with debt. Moreover, the ocean carrier industry has incurred substantial  losses in recent 
years. Many carriers are highly leveraged with debt and certain carriers are facing significant liquidity challenges. This environment requires that 
we be selective in determining which carriers to utilize. Further changes in the financial stability, operating capabilities and capacity of asset-
based carriers, capacity allotments available from carriers, governmental regulations, and/or trade accords could adversely affect our business 
in unpredictable ways.

21

International Trade and Competition

We operate in over 60 countries in the competitive global logistics industry and our activities are closely tied to the global economy. International 
trade is influenced by many factors, including economic and political conditions in the United States and abroad, currency exchange rates, laws 
and policies relating to tariffs, trade restrictions, foreign investments and taxation. Periodically, governments consider a  variety of changes to 
tariffs and trade restrictions and accords. Currently, the United States and China have significantly increased tariffs on certain imports and are 
engaged in trade negotiations. The United Kingdom and the European Union are negotiating the terms of the United Kingdom's exit from the 
European Union. We cannot predict the outcome of these proposals or negotiations, or the effects they will have on our business. As governments 
implement higher tariffs on imports, manufacturers may accelerate, to the extent possible, shipments to avoid higher tariffs and, over time, may 
shift manufacturing to other countries. Doing business in foreign locations also subjects us to a variety of risks and considerations not normally 
encountered  by  domestic  enterprises.  In  addition  to  being  influenced  by  governmental  policies  and  inter-governmental  disputes  concerning 
international trade, our business may also be negatively affected by political developments and changes in government personnel or policies in 
the United States and other countries, as well as economic turbulence, political unrest and security concerns in the  nations and on the trade 
shipping lanes in which we conduct business  and the future impact that these events may have on international trade, oil prices and security 
costs.

The global  logistics services industry is  intensely  competitive and is  expected to  remain so for the  foreseeable  future. Our pricing and terms 
continue to be pressured by uncertainty in global trade and economic conditions, concerns over volatile fuel costs, disruptions in port services, 
political unrest and fluctuating currency exchange rates. We expect these operating and competitive conditions to continue.

Ocean carriers have incurred substantial operating losses in recent years, and many are highly leveraged with debt. These financial challenges 
have resulted in multiple carrier acquisitions  and carrier alliance formations. Additionally,  carriers continue  to take delivery of new  and larger 
ships, which may increase capacity. Carriers also face new regulatory requirements that became effective in 2020 requiring reductions in the 
sulfur in marine fuel, which are increasing their operating and capital costs. When the market experiences seasonal peaks or any sort of disruption, 
the carriers often increase their pricing suddenly. This carrier behavior creates pricing volatility that could impact Expeditors' ability to maintain 
historical unitary profitability.

There is uncertainty as to how new regulatory requirements and changes in oil prices will continue to impact future buy rates. Because fuel is an 
integral part of carriers' costs and impacts both our buy rates and sell rates, we would expect our revenues and costs to be impacted as carriers 
adjust rates for the effect of changing fuel prices. To the extent that we are unable to pass through any increases to our customers, this could 
adversely affect our operating income.

We expect China trade, and hence our operations, to be affected by the recent outbreak of Novel Coronavirus (COVID-19) that began in China 
and was declared by the World Health Organization as a global health emergency. As precautionary measures, the government in China extended 
the  Lunar  New  Year  Holiday  into  February  2020  and  has  implemented travel  restrictions  and  closures  of  certain  central  China  ports  and 
government offices. Additionally, factories have experienced extended closures and certain airlines are cancelling flights to and from China. As a 
result, certain of our central China offices have experienced closures and limited operations and shipments are being rerouted or delayed by 
customers and service providers, who are taking their own precautionary measures. Also, available airfreight capacity could be reduced affecting 
our ability to efficiently route our customers’ freight. Any such conditions of operations, for an extended period of time would result in a reduction 
in shipments that could negatively affect our results of operations in 2020. In addition to traditional supply chain movements, we also believe this 
may have a further impact to global supply chains through potential shortages of raw materials, parts and supplies.

The global economic and trade environments remain uncertain. We cannot predict the impact of future changes in global trade on our operating 
results,  freight  volumes,  pricing,  changes  in  consumer  demand,  carrier  stability  and  capacity,  customers’  abilities  to  pay  or  on  changes  in 
competitors' behavior. Additionally, we cannot predict the direct or indirect impact that further changes in consumer purchasing behavior, such as 
online shopping, could have on our business. In response to governments implementing higher tariffs on imports, some customers have begun 
shifting manufacturing to other countries which could negatively impact us.

Critical Accounting Estimates

Our consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the 
United States (U.S. GAAP). Preparing our consolidated financial statements requires management to make estimates and assumptions that affect 
the  reported  amounts  of assets,  liabilities and  expenses. A  summary  of  our  significant  accounting  policies  can  be  found  in  Note  1  to  the 
consolidated financial statements in this report.

22

Management believes that the nature of our business is such that there are few complex challenges in accounting for operations. While judgments 
and estimates are a necessary component of any system of accounting, the use of estimates is limited primarily to the following areas: 

 
 
 
 

accrual of loss contingencies; 

accrual of various tax liabilities and contingencies;  

accounts receivable valuation; and 

accrual of insurance liabilities for the portion of the related exposure that we have self-insured. 

These  estimates,  other  than  the  accrual  of  loss  contingencies  and  tax  liabilities  and  contingencies,  are  not  highly  uncertain  and  have  not 
historically been subject to significant change. Management believes that the methods utilized in all of these areas are non-aggressive in approach 
and consistent in application. Management believes that there are limited, if any, alternative accounting principles or methods which could be 
applied  to  these  transactions. While  the  use  of  estimates  means  that  actual  future  results  may  be  different  from  those  contemplated  by  the 
estimates, management believes that alternative principles and methods used for making such estimates would not produce materially different 
results than those reported. 

The outcome of loss contingencies, including legal proceedings and claims and government investigations, brought against us are subject to 
significant uncertainty. An estimated loss from a contingency, such as a legal proceeding, claim or government investigation, is recorded by a 
charge to income if it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably 
estimated.  Disclosure  of  a  loss  contingency  is  made  if  there  is  at  least  a  reasonable  possibility  that  a  significant  loss  has  been  incurred.  In 
determining whether a loss should be recorded, management evaluates several factors, including advice from outside legal counsel, in order to 
estimate the likelihood of an unfavorable outcome and to make a reasonable estimate of the amount of loss or range of reasonably possible loss. 
Changes in these factors could have a material impact on our financial position, results of operations and operating cash flows for any particular 
quarter or year. 

Accounting  for  income  taxes  involves  significant  estimates  and  judgments.  We  are  subject  to  taxation  in  various  states  and  in  many  foreign 
jurisdictions including the People’s Republic of China, including Hong Kong, Taiwan, Vietnam, India, Mexico, Canada, Netherlands and the United 
Kingdom. Management  believes  that  our  tax  positions,  including  intercompany  transfer  pricing  policies,  are  reasonable  and  that  they  are 
consistently applied. We are under, or may be subject to, audit or examination and assessments by the relevant authorities in respect of these 
particular jurisdictions primarily for 2009 and thereafter. Sometimes audits and examinations result in proposed assessments where the ultimate 
resolution could result in significant additional tax, penalties and interest payments being required. We establish liabilities when, despite our belief 
that the tax return positions are appropriate and consistent with tax law, we conclude that we may not be successful in realizing the tax position. 
In  evaluating  a  tax  position,  we  determine  whether  it  is  more  likely  than  not  that  the  position  will  be  sustained  upon  examination,  including 
resolution of any related appeals or litigation processes, based on the technical merits of the position and in consultation with qualified tax advisors.  

The total  amount  of  our tax  contingencies may  increase in 2020.  In  addition, changes in state, federal, and foreign tax laws and changes in 
interpretations of these laws may increase our existing tax contingencies. The timing of the resolution of income tax examinations can be highly 
uncertain, and the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ significantly from the 
amounts  recorded.  It  is  reasonably  possible  that  within  the  next  12  months  we  may  undergo  further  audits  and  examinations  by  various  tax 
authorities and it is also possible that we may reach resolution related to income tax examinations in one or more jurisdictions. These assessments 
or settlements could result in changes to our contingencies related to positions on tax filings in future years and may increase the amount of tax 
expense  we  recognize  as  well  as  the  potential  for  penalties  and  interest  being  incurred.  Our  estimate  of  any  ultimate  tax  liability  contains 
assumptions based on our experience, judgments about potential actions by taxing jurisdictions as well as judgments about the likely outcome of 
issues that have been raised by the taxing jurisdiction. Though we believe the estimates and assumptions used to support the evaluation of our 
tax positions are reasonable, the actual amount of any change could vary significantly depending on the ultimate timing and nature of its resolution. 

As  discussed  in  Note  1.F  to  the  consolidated  financial  statements,  earnings  of  our  foreign  subsidiaries  are  not  considered  to  be  indefinitely 
reinvested outside of the United States. Accordingly, prior to the implementation of the requirements of U.S. tax reform under the Tax Cuts and 
Jobs Act (2017 Tax Act) in December of 2017, U.S. Federal and State income taxes were provided for all undistributed earnings net of related 
foreign tax credits. See Note 7 to the consolidated financial statements for impacts associated with U.S. tax reform under the 2017 Tax Act. The 
2017 Tax Act, which is also commonly referred to as “U.S. tax reform,” significantly changed U.S. corporate income tax laws by, among other 
things, reducing the U.S. corporate income tax rate to 21% starting in 2018 and creating a territorial tax system with a one-time mandatory tax on 
previously undistributed foreign earnings of non-U.S. subsidiaries.  

Our effective tax rate will largely depend on the mix of pretax earnings that we generate in the U.S. as compared to the rest of the world and the 
impact of any discrete items for events occurring in the period or future changes in tax regulations and related interpretations. 

23 

 
Results of Operations

This section of this Form 10-K generally discusses 2019 and 2018 items and year-to-year comparisons between 2019 and 2018. Discussions 
of 2017 items and year-to-year comparisons between 2018 and 2017 that are not included in this  Form 10-K can be found in “Management’s 
Discussion and Analysis of Financial Condition and Results of Operations” in Part II, Item 7 of the Company’s Annual Report on Form 10-K for 
the fiscal year ended December 31, 2018.

The following table shows the revenues, the directly related cost of transportation and other expenses for our principal services and our overhead 
expenses  for  2019,  2018  and  2017.  The  table,  chart  and  the accompanying  discussion  and  analysis  should  be  read  in  conjunction  with  the 
consolidated financial statements and related notes thereto in this report.

In thousands
Airfreight services:
Revenues
Expenses

Ocean freight and ocean services:

Revenues
Expenses

Customs brokerage and other services:

Revenues
Expenses
Overhead expenses:

Salaries and related costs
Other

Total overhead expenses

Operating income
Other income, net
Earnings before income taxes
Income tax expense

Net earnings

Less net earnings attributable to the noncontrolling interest
Net earnings attributable to shareholders

$

2019

2018

2017

Percentage
change
2019 vs.
2018

$

2,929,882
2,143,999

$

3,271,932
2,410,793

$

2,877,032
2,126,761

(10)%
(11)

2,217,554
1,613,646

3,027,990
1,781,313

1,422,315
447,461
1,869,776
766,692
29,102
795,794
203,778
592,016
1,621
590,395

$

2,251,754
1,664,168

2,614,679
1,443,031

1,393,259
430,551
1,823,810
796,563
21,766
818,329
198,539
619,790
1,591
618,199

$

2,107,045
1,543,740

1,936,871
931,258

1,267,120
351,809
1,618,929
700,260
18,335
718,595
228,212
490,383
1,038
489,345

(2)
(3)

16
23

2
4
3
(4)
34
(3)
3
(4)
2
(4)%

24

$9,000

$8,000

$7,000

$6,000

)
s
n
o

$5,000

i
l
l
i

M

(

$

$4,000

$3,000

$2,000

$1,000

$0

Revenues by Service

$8,139

$3,272

$2,252

$2,615

$8,176

$2,930

$2,218

$3,028

2019
Revenues

2018
Revenues

Customs

Ocean

Air

$6,921

$2,877

$2,107

$1,937

2017
Revenues

2019 compared with 2018

Airfreight services:

Airfreight services revenues decreased 10% in 2019, as compared with 2018, primarily due to a 9% decrease in sell rates and a 6% decrease in 
tonnage as a result of the softening of market demand due to slowing of the global economy and continuing inter-governmental trade disputes. 
North Asia, North America and Europe revenues decreased 16%, 15% and 13%, respectively, in 2019.

Airfreight services expenses decreased 11% in 2019, respectively, as compared with the same periods for 2018 principally as a result of a 9% 
decrease in buy rates and a 6% decrease in tonnage due to available carrier capacity relative to market demand. North Asia, North America and 
Europe directly related expenses decreased 16%, 18% and 15%, respectively, in 2019.

Most regions experienced decreases in tonnage with the largest being North Asia, North America and Europe with declines in tonnage of 9%, 5% 
and 5% respectively, in 2019. The latter part of 2018 benefited from customers accelerating shipments in order to avoid higher tariffs.

expect  these  trends  to  continue  in  conjunction  with  carriers'  efforts  to  manage  available  capacity  and  the  evolution  of  consumer  purchasing 

-

-

-

uncertainties. Customers remain focused 

degree of volatility in volumes and, ultimately, buy and sell rates.

uld create a higher 

25

 
Ocean freight and ocean services:  

Ocean  freight  consolidation,  direct  ocean  forwarding  and  order  management  are  the  three  basic  services  that  constitute  and  are  collectively 
referred to as ocean freight and ocean services. Ocean freight and ocean services revenues and expenses decreased 2% and 3%, respectively, 
in  2019,  as  compared  with  2018.  The  largest  component  of  our  ocean  freight  and  ocean  services  revenue  was  derived  from  ocean  freight 
consolidation, which represented 65% and 68% of ocean freight and ocean services revenue in 2019 and 2018, respectively. 

Ocean freight consolidation revenues and expenses decreased 6% and 7%, respectively in 2019, as compared with 2018 primarily due to a 3% 
decline in containers shipped primarily in North Asia and North America. The 2019 decline in containers shipped began in the third quarter and 
accelerated in the fourth quarter with a quarterly decline of 13% compared to fourth quarter 2018. The latter part of 2018 benefited from customers 
accelerating shipments in order to avoid higher tariffs. The changes in freight consolidation revenues and directly related expenses also include 
the  revised presentation of destination services in  2019,  which decreased  revenues  and  directly  related operating  expenses  in  ocean freight 
consolidation but did not change consolidated operating income. 

Direct ocean freight forwarding revenues and expenses increased 9% and 12%, respectively, primarily due to higher volumes in North America 
and Europe. Order management revenues and expenses increased 6% and 7%, respectively, mostly resulting from higher volumes in South Asia. 

North Asia ocean freight and ocean services revenues and directly related expenses decreased 13% and 15%, respectively, primarily due to a 
decrease in container volume. This was partially offset by an increase in South Asia ocean freight and ocean services revenues  and  directly 
related expenses of 12% and 9%, respectively, primarily due to an increase in container volume and higher sell and buy rates. 

We expect that pricing volatility  will continue as customers solicit bids, react to governmental  trade policies, and carriers adapt to changes in 
capacity and market demand, and merge  or  create alliances with other carriers. Carriers also face new regulatory requirements that become 
effective in 2020 to reduce the use of sulfur in marine fuel, which are increasing their operating and capital costs, which could result in higher 
costs for us. These conditions could result in lower operating income. 

Customs brokerage and other services: 

Customs brokerage and other services revenues increased 16% and expenses increased 23% in 2019, as compared with 2018, primarily due to 
increased demand for brokerage services and time-definite value added road freight services. Customers are seeking knowledgeable customs 
brokers with sophisticated computerized capabilities critical to an overall logistics management program, necessary to rapidly respond to changes 
in the regulatory and security environment. The 2019 results include the effect of changing our presentation of certain import services from a net 
to  a  gross  basis  and  our  revised  presentation  of  destination  services,  which  increased  revenues  and  directly  related  operating  expenses  in 
customs brokerage and other services but did not change operating income. 

North America revenues and directly related expenses increased 23% and 33%, respectively, and Europe revenues and directly related expenses 
increased 4% and 6%, respectively, in 2019, as compared with 2018, primarily as a result of higher volumes in road freight and the effect of the 
change in presentation of certain import services. 

Overhead expenses: 

Salaries and related costs increased 2% in 2019, as compared with 2018, principally due to an increase in the number of employees, primarily in 
North  America  and  Europe,  higher  base  salaries  and  stock  based  compensation,  partially  offset  by  reductions  in  bonus  earned  from  lower 
operating income. The number of employees increased primarily to support increased activity in our business operations. 

Historically, the relatively consistent relationship between salaries and operating income has been the result of a compensation philosophy that 
has been maintained since the inception of our company: offer a modest base salary and the opportunity to share in a fixed and determinable 
percentage of the operating profit of the business unit controlled by each key employee. Using this compensation model, changes in individual 
incentive compensation occur in proportion to changes in our operating income, creating an alignment between branch and corporate performance 
and shareholder interests.  

26 

 
 
 
 
 
Our management compensation programs have always been incentive-based and performance driven. Bonuses to field management in 2019 
were up 2% when compared to the same period in 2018. Bonuses under the executive incentive compensation plan were down 12%, primarily
due  a  decrease  in  operating  income,  a 3%  reduction  made  to  senior  executive  management bonus  allocations,  as  well  as  unused  bonus 
allocations available for future investments in the development of key personnel.

Because our management incentive compensation programs are also cumulative, generally no management bonuses can be paid unless the 
relevant business unit is, from inception, cumulatively profitable. Any operating losses must be offset in their entirety by operating profits before 
management is eligible for a bonus. Executive management, in limited circumstances, makes exceptions at the branch operating unit level. Since 
the most significant portion of management compensation comes from the incentive bonus programs, we believe that this cumulative feature is 
a disincentive to excessive risk taking by our managers. The outcome of any higher risk transactions, such as overriding established credit limits, 
would be known in a relatively short time frame. Management believes that when the potential and certain impact on the bonus is fully considered 
in light of the short  operating  cycle of our services, the  potential  for  short-term gains  that could  be generated  by  engaging in  risky business 
practices is sufficiently mitigated to discourage excessive and inappropriate risk taking. Management believes that both the stability and the long-
term growth in operating income and net earnings are a result of the incentives inherent in our compensation programs.

Other  overhead  expenses  increased  4%  in 2019,  as  compared  with  2018.  The  increase  in  expenses  was  due  to  renting  additional  space, 
occupancy costs, technology-related fees, consulting expenses and warehouse expenses, partially offset by lower depreciation and amortization 
expense. We will continue to make important investments in people, processes and technology, as well as to invest in our strategic efforts to 
explore new areas for profitable growth.

Income tax expense:

Our consolidated effective income tax rate was 25.6% in 2019, as compared to 24.3% in 2018. The effect of higher average tax  rates of our 
international subsidiaries, when compared to U.S. federal and state tax rates, were partially offset by U.S. foreign tax credits and U.S. income tax 
deductions for Foreign-derived intangible income (FDII).  In 2019 and 2018, we benefited from U.S. Federal tax credits totaling $15.7 million and 
$20.3 million, respectively, principally because of withholding taxes related to our foreign operations, as well as U.S. income tax deductions for 
Foreign-derived intangible income (FDII) of $9.0 and $4.8 million, respectively. In addition, in both 2019 and 2018 we benefited from state income 
tax refunds totaling approximately $4  million. These amounts were partially offset by the effect of higher foreign tax rates of our international 
subsidiaries, when compared to the U.S. Federal income tax rate of 21%, as well as certain expenses that are no longer deductible under the 
2017 Tax Act, including certain executive compensation in excess of amounts allowed.

Some elements of the recorded impacts of the 2017 Tax Act could be impacted by further legislative action as well as additional interpretations 
and guidance issued by the IRS or Treasury. See Note 7 to the consolidated financial statements for additional information.

The tax benefit associated with non-qualified stock option and restricted stock unit grants is recorded when the related compensation expense is 
recorded (excess tax benefits are recorded upon the exercise of non-qualified stock options and vesting of RSUs and PSUs) while the tax benefit 
received for incentive stock options and employee stock purchase plans shares cannot be anticipated and are therefore recognized if and when 
a disqualifying disposition occurs. Our effective tax rate is subject to variation and the effective tax rate may be more or less volatile based on the 
amounts of pre-tax income or loss. For example, the impact of discrete items and non-deductible expenses on the effective rate is greater when 
pre-tax income is lower. Total consolidated foreign income tax expense is composed of the income tax expense of our non-U.S. subsidiaries as 
well  as  income  based  withholding  taxes  paid  by  our  non-U.S. subsidiaries  on  behalf  of  its  parent  for  intercompany  payments,  including  the 
remittance of dividends.

Currency and Other Risk Factors

The nature of our worldwide operations necessitates dealing with a multitude of currencies other than the U.S. dollar. This results in our being 
exposed to the inherent risks of volatile international currency markets and governmental interference. Some of the countries where we maintain 
offices and/or agency relationships have strict currency control regulations, which influence our ability to hedge foreign currency exposure. We 
try to compensate for these exposures by accelerating international currency settlements among our offices and agents. We may enter into foreign 
currency hedging transactions where there are regulatory or commercial limitations on our ability to move money freely around the world or the 
short-term financial outlook in any country is such that hedging is the most time-sensitive way to mitigate short-term exchange losses. Any such 
hedging activity during 2019, 2018 and 2017 was insignificant. We had no foreign currency derivatives outstanding at December 31, 2019 and 
2018. Net foreign currency losses were approximately $9 million, $2 million and $13 million in 2019, 2018 and 2017, respectively.

International air and ocean freight forwarding and customs brokerage are intensely competitive and are expected to remain so for the foreseeable
future. There are a large number of entities competing in the international logistics industry, including new technology-based competitors entering 
the industry, many of which have significantly more resources than us; however, our primary competition is confined to a relatively small number 
of companies within this group. Expeditors must compete against both the niche players and larger entities. The industry continues to experience 
consolidations into larger firms striving for stronger and more complete  multinational and multi-service networks. However, regional  and local 
brokers and forwarders remain a competitive force.

27

The  primary  competitive  factors  in  the  international  logistics  industry  continue  to  be  price  and  quality  of  service,  including  reliability, 
responsiveness,  expertise,  convenience,  and  scope  of  operations.  We  emphasize  quality  customer  service  and  believe  that  our  prices  are 
competitive  with  those  of  others  in  the  industry.  Customers  regularly  solicit  bids  from  competitors  in  order  to  improve  service,  pricing  and 
contractual terms such as seeking longer payment terms, higher or unlimited liability limits and performance penalties. Increased competition and 
competitors' acceptance of expanded contractual terms could result in reduced revenues, reduced margins, higher operating costs, higher claims 
or loss of market share, any of which would damage our results of operations and financial condition.

Larger customers utilize more sophisticated and efficient procedures for the management of their logistics supply chains by embracing strategies 
such  as  just-in-time  inventory  management. We  believe  that  this  trend  has  resulted  in  customers  using  fewer  service  providers  with  greater 
technological capacity and more consistent global coverage. Accordingly, sophisticated computerized customer service capabilities and a stable 
worldwide  network  have  become  significant  factors  in  attracting  and  retaining  customers.  Developing  and  maintaining  these  systems  and  a 
worldwide network has added a considerable indirect cost to the services provided to customers. Smaller and middle-tier competitors, in general, 
do not have the resources available to develop customized systems and a worldwide network.

Liquidity and Capital Resources

Our  principal  source  of  liquidity is  cash  and  cash  equivalents  and  cash  generated  from  operating  activities. Net  cash  provided  by  operating 
activities for the year ended December 31, 2019 was $772 million, as compared with $573 million for 2018. This $199 million increase is primarily 
due to decreases in accounts receivable, partially offset by a decrease in earnings. At December 31, 2019, working capital was $1,602 million, 
including cash and cash equivalents of $1,230 million. We had no long-term debt at December 31, 2019. Management believes that our current 
cash position and operating cash flows will be sufficient to meet our capital and liquidity requirements for at least the next 12 months and thereafter 
for the foreseeable future, including meeting any contingent liabilities related to standby letters of credit and other obligations.

As a customs broker, we make significant cash advances for a select group of our credit-worthy customers. These cash advances are for customer 
obligations such as  the payment of duties and taxes to customs authorities in various countries throughout the world. Increases in duty rates 
could result in increases in the amounts we advance on behalf of our customers. Cash advances are a “pass through” and are not recorded as a 
component of revenue and expense. The billings of such advances to customers are accounted for as a direct increase in accounts receivable 
from the customer and a corresponding increase in accounts payable to governmental customs authorities. As a result of these “pass through” 
billings, the conventional Days Sales Outstanding or DSO calculation does not directly measure collection efficiency. For customers that meet 
certain criteria, we have agreed to extend payment terms beyond our customary terms. Management believes that it has established effective 
credit control procedures, and historically has experienced relatively insignificant collection problems.

Our business historically has been subject to seasonal fluctuations and this is expected to continue in the future. Cash flows fluctuate as a result 
of this  seasonality. Historically, the first quarter  shows  an  excess  of customer collections  over customer  billings. This  results in  positive  cash 
flow. The increased activity associated with periods of higher demand (typically commencing late second or early third quarter and continuing 
well  into  the  fourth  quarter)  causes  an  excess  of  customer  billings  over  customer  collections. This  cyclical  growth  in  customer  receivables 
consumes available cash.

Cash used in investing activities for the year ended December 31, 2019 was $46 million, as compared with $48 million for 2018. We had capital 
expenditures of $47 million in 2019  which is consistent with 2018. Capital expenditures in 2019 related primarily to continuing investments in 
building and leasehold improvements and technology and facilities equipment. Occasionally, we elect to purchase buildings to house staff and to 
facilitate the staging of customers’ freight. Total anticipated capital expenditures in 2020 are currently estimated to be $50 million. This includes 
routine capital expenditures and investments in technology.

Cash used in financing activities for the year ended December 31, 2019 was $418 million as compared with $628 million in 2018. We used the 
proceeds from stock option exercises, employee stock purchases and available cash to repurchase our common stock on the open  market to 
reduce issued and outstanding shares. During 2019 and 2018, we used cash to repurchase 5.3 million and 9.0 million shares of common stock, 
respectively,  to  reduce  the  number  of  total  outstanding  shares.  During  2019  and  2018,  we  paid  dividends  of  $1.00 and  $0.90 per  share, 
respectively.

We have a Discretionary Stock Repurchase Plan under which management is allowed to repurchase shares to reduce the issued and outstanding 
stock to 160 million shares of common stock. During 2019, we repurchased 5.2 million shares at an average price of $72.89 per share. We had 
a Non-Discretionary Stock Repurchase Plan to repurchase shares from the proceeds of stock option exercises. As of March 31, 2019, all shares 
authorized under this plan have been repurchased. During 2019, we repurchased 88 thousand shares at an average price of $74.03 per share. 
See Note 5 to the consolidated financial statements for cumulative repurchases under both repurchase plans.

28

We follow established guidelines relating to credit quality, diversification  and  maturities  of our investments to preserve principal and maintain 
liquidity. Historically, our investment portfolio has not been adversely impacted by disruptions occurring in the credit markets. However, there can 
be no assurance that our investment portfolio will not be adversely affected in the future.

We cannot predict what impact ongoing uncertainties in the global economy and political uncertainty may have on our operating results, freight 
volumes, pricing, amounts advanced on behalf of our customers, changes in consumer demand, carrier stability and capacity, customers’ abilities 
to pay or on changes in competitors' behavior.

At December 31, 2019, we were contingently liable for $69 million from standby letters of credit and guarantees. The standby letters of credit and 
guarantees  relate  to  obligations of  our  foreign subsidiaries  for  credit extended  in  the ordinary course  of  business  by  direct  carriers,  primarily 
airlines, and for duty and tax deferrals available from governmental  entities responsible for customs and value-added-tax (VAT) taxation. The 
total underlying amounts due and payable for transportation and governmental excises are properly recorded as obligations in the  accounting 
records of the respective foreign subsidiaries, and there would be no need to record additional expense in the unlikely event the parent company 
is required to perform.

In thousands
Standby letters of credit and guarantees

At December 31, 2019, our contractual obligations are as follows:

Amount of commitment expiration per period

Total
amounts
committed

Less than
1 year

1 - 3
years

3 - 5
years

After
5 years

$

69,489

62,745

2,952

842

2,950

In thousands
Contractual Obligations:
Operating leases, including imputed interest
Unconditional purchase obligations
Construction, equipment and technology purchase obligations
Total contractual cash obligations

Total

Less than
1 year

1 - 3
years

3 - 5
years

After
5 years

Payments due by period

$
$
$
$

467,226
49,698
46,682
563,606

81,713
49,698
25,309
156,720

138,980
—
21,097
160,077

100,872
—
52
100,924

145,661
—
224
145,885

We typically  enter into short-term unconditional purchase obligations with asset-based providers reserving space on a guaranteed basis. The 
pricing of these obligations varies to some degree with market conditions. We only  enter into agreements that management believes we can 
fulfill. In  the  regular  course  of  business,  we  also  enter  into  agreements  with  service  providers  to  maintain  or  operate  equipment,  facilities  or 
software that can be longer than one year. We also regularly have contractual obligations for specific projects related to improvements of our 
owned or leased facilities and information technology infrastructure.

Our  foreign  subsidiaries  regularly  remit  dividends  to  the  U.S.  parent  company  after  evaluating  their  working  capital  requirements  and  funds 
necessary to finance local capital expenditures. In some cases, our ability to repatriate funds from foreign operations may be subject to foreign 
exchange controls. At December 31, 2019, cash and cash equivalent balances of $457 million were held by our non-United States subsidiaries, 
of which $5 million was held in banks in the United States. Earnings of our foreign subsidiaries are not considered to be indefinitely reinvested
outside of the United States.

Impact of Inflation

To  date,  our  business  has  not  been  adversely  affected  by  inflation. Direct  carrier  rate  increases  could  occur  over  the  short  to  medium-term 
period. Due to the high degree of competition in the market place, these rate increases can lead to an erosion in our margins. As we are not 
required  to  purchase  or  maintain  extensive  property  and  equipment  and  have  not  otherwise  incurred  substantial  interest  rate-sensitive 
indebtedness, we currently have limited direct exposure to increased costs resulting from increases in interest rates.

Off-Balance Sheet Arrangements

As of December 31, 2019, we did not have any material off-balance-sheet arrangements, as defined in Item 303(a)(4)(ii) of SEC Regulation S-K.

29

ITEM 7A — QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are exposed to market risks in the ordinary course of our business. These risks are primarily related to foreign exchange risk and changes in 
short-term interest rates. The potential impact of our exposure to these risks is presented below:

Foreign Exchange Risk

We conduct business in many different countries and currencies. Our business often results in billings issued in a country and currency that differs 
from  that  where  the  expenses  related  to  the  service  are  incurred. In  the  ordinary  course  of  business,  we  create  numerous  intercompany 
transactions and may have receivables, payables and currencies that are not denominated in the local functional currency. This brings foreign 
exchange risk to our earnings. The principal foreign exchange risks to which Expeditors is exposed include Chinese Yuan, Euro, Mexican Peso, 
Canadian Dollar and British Pound.

Foreign exchange rate sensitivity analysis can be quantified by estimating the impact on our earnings as a result of hypothetical changes in the 
value of the U.S. dollar, our functional currency, relative to the other currencies in which we transact business. All other things being equal, an 
average 10% weakening of the U.S. dollar, throughout the year ended December 31, 2019, would have had the effect of raising operating income 
by approximately $51 million. An average 10% strengthening of the U.S. dollar, for the same period, would have the effect of reducing operating 
income by approximately $41 million. This analysis does not take into account changes in shipping patterns based upon this hypothetical currency 
fluctuation. For example, a weakening in the U.S. dollar would be expected to increase exports from the United States and decrease imports into 
the  United  States  over  some  relevant  period  of  time,  but  the  exact  effect  of  this  change  cannot  be  quantified  without  making  speculative 
assumptions.

We currently do not use derivative financial instruments to manage foreign currency risk and only enter into foreign currency hedging transactions 
in limited locations where regulatory or commercial limitations restrict our ability to move money freely. Any such hedging activity throughout the 
year ended December 31, 2019, was insignificant. Net foreign currency losses were approximately $9 million, $2 million and $13 million in 2019, 
2018 and 2017, respectively. We had no foreign currency derivatives outstanding at December 31, 2019 and 2018. We instead follow a policy of 
accelerating international currency settlements to manage foreign exchange risk relative to intercompany billings. As of December 31, 2019, we 
had $46 million of net unsettled intercompany transactions. The majority of intercompany billings are resolved within 30 days.

Interest Rate Risk

At December 31, 2019, we had cash and cash equivalents of $1,230 million, of which $813 million was invested at various short-term market 
interest rates. We had no long-term debt at December 31, 2019. A hypothetical change in the interest rate of 10 basis points at December 31, 
2019 would not have a significant impact on our earnings.

In management’s opinion, there has been no material change in our interest rate risk exposure between 2019 and 2018.

ITEM 8 — FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The following documents are filed on the pages listed below, as part of Part II, Item 8 of this report.

Document

1

Financial Statements and Reports of Independent Registered Public Accounting Firm:

Reports of Independent Registered Public Accounting Firm

Consolidated Financial Statements:

Balance Sheets as of December 31, 2019 and 2018

Statements of Earnings for the Years Ended December 31, 2019, 2018 and 2017

Statements of Comprehensive Income for the Years Ended December 31, 2019, 2018 and 2017

Statements of Equity for the Years Ended December 31, 2019, 2018 and 2017

Statements of Cash Flows for the Years Ended December 31, 2019, 2018 and 2017

Page

F-1 through F-3

F-4

F-5

F-6

F-7

F-8

Notes to Consolidated Financial Statements

F-9 through F-24

30

ITEM 9 — CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A — CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation, under the supervision and with the participation of our management, including the Chief Executive Officer and Chief 
Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in the Exchange Act Rule 
13a-15(e)) as of the end of the period covered by this report. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer 
concluded that our disclosure controls and procedures were effective as of the end of the period covered by this report at the reasonable assurance 
level.

Changes in Internal Controls

There  were no changes in our internal control  over financial reporting that occurred  during the most recent fiscal quarter that have materially 
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

We are developing a  new  accounting  system,  which is  being implemented on a  worldwide basis  over the next several  years. This  system is 
expected  to  improve  the  efficiency  of  certain  financial  and  transactional  processes  and  reporting.  This  transition  affects  the  processes  that 
constitute our internal control over financial reporting and requires testing for operating effectiveness.

Our management has confidence in our internal controls and procedures. Nevertheless, our management, including Expeditors’ Chief Executive 
Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors or 
intentional fraud. An internal control system, no matter how well-conceived and operated, can provide only reasonable, not absolute, assurance 
that the objectives of such internal controls are met. Further, the design of an internal control system must reflect the fact that there are resource 
constraints,  and  the  benefits  of  controls  must  be  considered  relative to  their  costs.  Because  of  the  inherent  limitations  in  all  internal  control 
systems, no evaluation of controls can provide absolute assurance that all of our control issues and instances of fraud, if any, have been detected.

Management Report on Internal Control Over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting as required by the Sarbanes-Oxley 
Act  of  2002  and  as  defined  in  Exchange  Act  Rule 13a-15(f). Our  system  of  internal  control  over  financial  reporting  is  designed  to  provide 
reasonable assurance to our management and Board of Directors regarding the reliability of our financial reporting and the preparation of financial 
statements  for  external  purposes  in  accordance  with  U.S.  generally  accepted  accounting  principles. Internal  control  over  financial  reporting 
includes those policies and procedures that (i) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the 
transactions and dispositions of the assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation 
of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures are being made only 
in accordance  with authorizations of management and our Board of Directors; and (iii) provide reasonable assurance regarding prevention or 
timely  detection  of  unauthorized  acquisition,  use  or  disposition  of  the  Company’s  assets  that  could  have  a  material  effect  on  the  financial 
statements.

A system of internal control can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Management, 
including the Chief Executive Officer and Chief Financial Officer, conducted an assessment of the effectiveness of the Company's internal control 
over financial reporting, as of December 31, 2019, based on the framework in Internal Control — Integrated Framework (2013) issued by the 
Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on this assessment, management has concluded that, as 
of December 31, 2019, our internal control over financial reporting was effective.

KPMG LLP, an independent registered public accounting firm, has issued an attestation report on our internal control over financial reporting as 
of December 31, 2019, which is included on page F-3.

ITEM 9B — OTHER INFORMATION

Not applicable.

31

PART III

ITEM 10 — DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The information required by this item is set forth below or incorporated by reference to information under the caption “Proposal No. 1: Election of 
Directors”  and  to  the  information  under  the  caption “Board  Operations"  in  Expeditors'  definitive  Proxy  Statement  for  its  annual  meeting  of 
shareholders to be held on May 5, 2020. See also Part I - Item 1 – Information about our Executive Officers.

Audit Committee and Audit Committee Financial Expert

Expeditors' Board has a separately-designated standing Audit Committee established in accordance with Section 3(a)(58)(A) of the Exchange 
Act. The  members  of  the  Audit  Committee  are Richard  B.  McCune,  Robert  P. Carlile,  James  M.  Dubois,  Alain  Monié,  and  Diane  H. 
Gulyas. Expeditors' Board has determined that Richard B. McCune, Chairman of the Audit Committee, and Robert P. Carlile, Director of the Audit 
Committee, are audit committee financial experts as defined by Item 407(d)(5) of Regulation S-K under the Exchange Act and that each member 
of the Audit Committee is independent under the NASDAQ independence standards applicable to audit committee members.

Code of Ethics and Governance Guidelines

Expeditors has adopted a Code of Business Conduct that applies to all Expeditors employees including, of course, its principal executive officer 
and principal financial and accounting officer. The Code of Business Conduct is posted with the governance documents on Expeditors' website 
at https://investor.expeditors.com. Expeditors will post any amendments to the Code of Business Conduct at that location. In the unlikely event 
that the Board of Directors approves any sort of waiver to the Code of Business Conduct for Expeditors' executive officers or directors, information 
concerning such waiver will also be posted at that location. No such waivers have been granted.

ITEM 11 — EXECUTIVE COMPENSATION

The  information  required  by  this  item  is  incorporated  by  reference  to  information  under  the  captions  “Director  Compensation  Program”  and 
“Compensation Discussion and Analysis” in Expeditors' definitive Proxy Statement for its annual meeting of shareholders to be held on May 5, 
2020.

ITEM 12 — SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The information required by this item is incorporated by reference to information under the captions “Shareholder Engagement & Stock Ownership 
Information” in Expeditors' definitive Proxy Statement for its annual meeting of shareholders to be held on May 5, 2020.

Securities Authorized for Issuance under Equity Compensation Plans

The following table provides information as of December 31, 2019, regarding compensation plans under which equity securities of Expeditors are 
authorized for issuance.

(a)

(b)

Number of
Securities
to be Issued
Upon Exercise
of Outstanding
Options,
Warrants
and Rights (1)

Weighted-
Average
Exercise Price of
Outstanding
Options,
Warrants and
Rights (2)

(c)
Number of
Securities
Available for
Future Issuance
Under Equity
Compensation
Plans (Excluding
Securities
Reflected in
Column (a)) (3)

7,871,918
—
7,871,918

$

$

48.85
—
48.85

3,902,445
—
3,902,445

Plan Category
Equity Compensation Plans Approved by Security Holders
Equity Compensation Plans Not Approved by Security Holders
Total

(1) Represents shares issuable upon exercise of outstanding stock options, vesting of outstanding restricted stock units under the Omnibus 

Incentive Plan and performance stock units that will vest if target levels are achieved.

(2)

The weighted average exercise price does not take into account the shares issuable upon vesting of outstanding restricted stock units and 
performance stock units, which have no exercise price.

32

(3)

Includes 3,158,034 available for issuance under the employee stock purchase plans and 744,411 available for future grants of equity awards 
under the Omnibus Incentive Plan

ITEM 13 — CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The  information  required  by  this  item  is  incorporated  by  reference  to  information  under  the  captions  “Certain  Relationships  and  Related 
Transactions” in Expeditors' definitive Proxy Statement for its annual meeting of shareholders to be held on May 5, 2020.

ITEM 14 — PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this item is incorporated by reference to information under the caption “Relationship with Independent Registered 
Public Accounting Firm” in Expeditors' definitive Proxy Statement for its annual meeting of shareholders to be held on May 5, 2020.

PART IV

ITEM 15 — EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(a) 1. FINANCIAL STATEMENTS

Reports of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of December 31, 2019 and 2018

Consolidated Statements of Earnings for the Years Ended December 31, 2019, 2018 and 2017

Consolidated Statements of Comprehensive Income for the Years Ended December 31, 2019, 2018 and 2017

Consolidated Statements of Equity for the Years Ended December 31, 2019, 2018 and 2017

Consolidated Statements of Cash Flows for the Years Ended December 31, 2019, 2018 and 2017

Notes to Consolidated Financial Statements

2. FINANCIAL STATEMENT SCHEDULES

Schedules are omitted because of the absence of conditions under which they are required or because the 
required information is given in the consolidated financial statements or notes thereto.

3. EXECUTIVE COMPENSATION PLANS AND ARRANGEMENTS

Page

F-1 through F-3

F-4

F-5

F-6

F-7

F-8

F-9 through F-24

The following list is a subset of the list of exhibits described below and contains all compensatory plans, contracts or arrangements in which any 
director or executive officer of Expeditors is a participant, unless the method of allocation of benefits thereunder is the same for management and 
non-management participants:

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Form of Employment Agreement executed by Jeffrey S. Musser, Expeditors' President and Chief Executive Officer. See Exhibit 10.23.

Form of Employment Agreement executed by Expeditors' Chief Financial Officer. See Exhibit 10.25. 

Form of Employment Agreement executed by Expeditors' President, Global Products. See Exhibit 10.27.

Expeditors' 2008 Executive Incentive Compensation Plan. See Exhibit 10.35.

Expeditors' 2014 Directors’ Restricted Stock Plan. See Exhibit 10.36.

Expeditors' 2002 Amended and Restated Employee Stock Purchase Plan. See Exhibit 10.42.

Expeditors' 2009 Stock Option Plan. See Exhibit 10.53.

Form of Stock Option Agreement used in connection with options granted under Expeditors' 2009 Stock Option Plan. See Exhibit 10.54.

Expeditors' 2010 Stock Option Plan. See Exhibit 10.55.

(10) Form of Stock Option Agreement used in connection with options granted under Expeditors’ 2010 Stock Option Plan. See Exhibit 10.56.

(11) Expeditors' 2011 Stock Option Plan. See Exhibit 10.57.

(12) Form of Stock Option Agreement used in connection with options granted under Expeditors' 2011 Stock Option Plan. See Exhibit 10.58.

(13) Expeditors' 2012 Stock Option Plan. See Exhibit 10.59.

(14) Form of Stock Option Agreement used in connection with options granted under Expeditors' 2012 Stock Option Plan. See Exhibit 10.60.

(15) Expeditors' 2013 Stock Option Plan. See Exhibit 10.61.

(16) Form of Stock Option Agreement used in connection with options granted under Expeditors' 2013 Stock Option Plan. See Exhibit 10.62.

(17) Expeditors' 2014 Stock Option Plan. See Exhibit 10.63.

33

(18)  Form of Stock Option Agreement used in connection with options granted under Expeditors; 2014 Stock Option Plan. See Exhibit 10.64. 

(19)  Expeditors' 2015 Stock Option Plan. See Exhibit 10.65. 

(20)  Form of Stock Option Agreement used in connection with options granted under Expeditors' 2015 Stock Option Plan. See Exhibit 10.66. 

(21)  Expeditors' 2016 Stock Option Plan. See Exhibit 10.67. 

(22)  Form of Stock Option Agreement used in connection with options granted under Expeditors' 2016 Stock Option Plan. See Exhibit 10.68. 

(23)  Expeditors' 2017 Omnibus Incentive Plan. See Exhibit 10.69 

(24)  Form  of  Executive  Restricted  Stock  Unit  Award  Agreement  used  in  connection  with  executive  restricted  stock  units  granted  under 

Expeditors' 2017 Omnibus Incentive Stock Plan. See Exhibit 10.70 

(25)  Form of Performance Share Award Agreement used in connection with performance share units granted under Expeditors' 2017 Omnibus 

Incentive Stock Plan. See Exhibit 10.71 

(26)  Form of Performance Share Award Agreement used in connection with performance share units granted under Expeditors' 2017 Omnibus 

Incentive Stock Plan. See Exhibit 10.72 

(b)  EXHIBITS 

Exhibit 
Number 

    3.1 

Exhibit 

 Expeditors' Restated Articles of Incorporation and the Articles of Amendment as amended. (Incorporated by reference to Exhibit 3.1 
to Form 10-K, filed on or about February 23, 2018.) 

    3.2 

 Expeditors' Amended and Restated Bylaws. (Incorporated by reference to Exhibit 3.2 to Form 8-K, filed on or about May 6, 2016.) 

    4.1 

 Description of Registrant’s Securities. 

    10.23 

 Form of Employment Agreement executed by Jeffrey S. Musser, Expeditors' President and Chief Executive Officer dated December 
31, 2008. (Incorporated by reference to Exhibit 10.23 to Form 10-K, filed on or about February 26, 2015.) 

    10.25 

 Form of  Employment  Agreement  executed  by  Expeditors'  Chief  Financial  Officer  dated  December  31,  2008.  (Incorporated  by 
reference to Exhibit 10.25 to Form 10-K, filed on or about February 27, 2009.) 

    10.27 

 Form of Employment Agreement executed by Expeditors' President, Global Products. (Incorporated by reference to Exhibit 10.27 to 
Form 10-Q, filed on or about August 6, 2015.) 

    10.35 

 Expeditors' 2008 Executive Incentive Compensation Plan. (Incorporated by reference to Appendix C of Expeditors' Notice of Annual 
Meeting of Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 21, 2008.) 

    10.36 

 Expeditors' 2014 Directors’ Restricted Stock Plan. (Incorporated by reference to Appendix D of Expeditors' Notice of Annual Meeting 
of Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 21, 2014.) 

    10.42 

 Expeditors' Amended and Restated 2002 Employee Stock Purchase Plan. (Incorporated by reference to Appendix A of Expeditors' 
Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 27, 2019.) 

    10.53 

 Expeditors'  2009  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 
Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 20, 2009.) 

    10.54 

 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2009 Stock Option Plan. (Incorporated 
by reference to Exhibit 10.2 to Form 8-K filed on or about May 11, 2009.) 

    10.55 

 Expeditors'  2010  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 
Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 19, 2010.) 

    10.56 

 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2010 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation 
14A filed on or about March 19, 2010.) 

    10.57 

 Expeditors'  2011  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 
Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 18, 2011.) 

    10.58 

 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2011 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation 
14A filed on or about March 18, 2011.) 

    10.59 

 Expeditors'  2012  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 
Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 20, 2012.) 

34 

 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
10.60 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2012 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation
14A filed on or about March 20, 2012.)

10.61 Expeditors'  2013  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 

Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 29, 2013.)

10.62 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2013 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement  pursuant to Regulation 
14A filed on or about March 29, 2013.)

10.63 Expeditors'  2014  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 

Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 21, 2014.)

10.64 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2014 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation 
14A filed on or about March 21, 2014.)

10.65 Expeditors'  2015  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 

Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about April 9, 2015.)

10.66 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2015 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation 
14A filed on or about April 9, 2015.)

10.67 Expeditors'  2016  Stock  Option  Plan.  (Incorporated  by  reference  to  Appendix  A  of  Expeditors'  Notice  of  Annual  Meeting  of 

Shareholders and Proxy Statement pursuant to Regulation 14A filed on or about March 24, 2016.)

10.68 Form of Stock Option Agreement used in connection with options granted under Expeditors' 2016 Stock Option Plan.  (Incorporated 
by reference to Appendix B of Expeditors' Notice of Annual Meeting of Shareholders and Proxy Statement pursuant to Regulation 
14A filed on or about March 24, 2016.)

10.69 Expeditors' 2017 Omnibus Incentive Plan. (Incorporated by reference to Exhibit 10.69 to Form S-8 Registration filed on or about May 

16, 2017.)

10.70 Form of Executive Restricted Stock Unit Award Agreement used in connection with executive restricted stock units granted under 

Expeditors' 2017 Omnibus Incentive Plan. (Incorporated by reference to Exhibit 10.70 to Form S-8 filed on or about May 16, 2017.)

10.71 Form of Performance  Share Award Agreement  used in  connection  with performance share units  granted  under Expeditors'  2017 

Omnibus Incentive Plan. (Incorporated by reference to Exhibit 10.71 to Form S-8 filed on or about May 16, 2017.)

10.72 Form of Performance  Share Award Agreement  used in  connection  with performance share units  granted  under Expeditors'  2017 

Omnibus Incentive Plan. (Incorporated by reference to Exhibit 10.72 to Form 10-Q filed on or about August 7, 2019.)

21.1

Subsidiaries of the registrant.

23.1

Consent of Independent Registered Public Accounting Firm.

31.1

Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2

Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32

Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are 

embedded within the Inline XBRL document.

101.SCH Inline XBRL Taxonomy Extension Schema Document.

101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document.

101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document.

101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document.

101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document.

104

The cover page from the Company’s  Yearly Report on Form 10-K for the year ended December 31, 2019, has been formatted in 
Inline XBRL

ITEM 16 — FORM 10-K SUMMARY

None.

35

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed 
on its behalf by the undersigned, thereunto duly authorized.

Date: February 21, 2020

EXPEDITORS INTERNATIONAL OF WASHINGTON, INC.

By:

/s/ Bradley S. Powell
Bradley S. Powell
Senior Vice President and Chief Financial Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the 
registrant and in the capacities indicated on February 21, 2020.

Signature

/s/ Jeffrey S. Musser
(Jeffrey S. Musser)

/s/ Bradley S. Powell
(Bradley S. Powell)

/s/ Robert R. Wright
(Robert R. Wright)

/s/ Glenn M. Alger
(Glenn M. Alger)

/s/ Robert P. Carlile
(Robert P. Carlile)

/s/ James M. DuBois
(James M. DuBois)

/s/ Mark A. Emmert
(Mark A. Emmert)

/s/ Diane H. Gulyas
(Diane H. Gulyas)

/s/ Richard B. McCune
(Richard B. McCune)

/s/ Alain Monié
(Alain Monié)

/s/ Liane J. Pelletier
(Liane J. Pelletier)

Title

President, Chief Executive Officer and Director
(Principal Executive Officer)

Senior Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)

Chairman of the Board and Director

Director

Director

Director

Director

Director

Director

Director

Director

36

EXPEDITORS INTERNATIONAL OF WASHINGTON, INC. 

AND SUBSIDIARIES 

CONSOLIDATED FINANCIAL STATEMENTS 

COMPRISING ITEM 8 

ANNUAL REPORT ON FORM 10-K 

TO SECURITIES AND EXCHANGE COMMISSION FOR THE 

YEARS ENDED DECEMBER 31, 2019, 2018, AND 2017 

 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors
Expeditors International of Washington, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Expeditors International of Washington, Inc. and subsidiaries (the Company) 
as of December 31, 2019 and 2018, the related consolidated statements of earnings, comprehensive income, equity, and cash flows for each of 
the years in the three-year period ended December 31, 2019, and the related notes (collectively, the consolidated financial statements). In our 
opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 
2019 and 2018, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2019, in 
conformity with U.S. generally accepted accounting principles.

We  also  have  audited,  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board  (United  States)  (PCAOB),  the 
Company’s  internal  control  over  financial  reporting  as  of  December 31,  2019,  based  on  criteria  established  in  Internal  Control  – Integrated 
Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated February 21, 2020 
expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting.

Change in Accounting Principle

As discussed in Notes 1M and 4 to the consolidated financial statements, the Company has changed its method of accounting for leases as of 
January 1, 2019 due to the adoption of Financial Accounting Standards Board’s Accounting Standards Codification Topic 842.  

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s  management. Our responsibility is to express  an  opinion  on 
these consolidated financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required to be 
independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable  rules and regulations of the 
Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain 
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. Our 
audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error 
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the 
amounts  and  disclosures  in  the  consolidated  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and 
significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe 
that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was 
communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are  material to the 
consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgment. The communication of a critical 
audit matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating 
the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates. 

Assessment of gross unrecognized tax benefits

As  discussed  in  Note  7 to  the  consolidated  financial  statements,  the  Company  is  subject  to  examination  by  taxing  authorities 
throughout  the  world  in  the  normal  course  of  business.    The  Company  estimates  additional  tax  expense,  as  well  as  interest  and 
penalties that could arise from certain tax audits. 

We identified the assessment of gross unrecognized tax benefits as a critical audit matter. Complex auditor judgment was required in 
evaluating the Company’s interpretation of tax law and its estimate of the ultimate resolution of tax positions.

F-1

evaluating the Company’s interpretation of tax laws,  

The primary procedures we performed to address this critical audit matter included the following. We tested certain internal controls 
over the Company’s unrecognized tax benefit process.  This included controls related to the interpretation of tax law and its application 
in the liability estimation process. Since tax law is complex and often subject to interpretations, we involved tax professionals with 
specialized skills and knowledge, who assisted in: 
 
 
 
 
 

comparing historical gross unrecognized tax benefits to actual results upon conclusion of tax audits or expiration of the statute 
of limitations, and 

inspecting settlement documents with applicable taxing authorities and appeals documents with applicable tax courts, 

assessing transfer pricing positions for compliance with applicable laws and regulations, 

assessing the expiration of statutes of limitations,  

 

performing  an  independent  assessment  of  the  Company’s  tax  positions  and  comparing  the  results  to  the  Company’s 
assessment.  

In addition, we assessed the responses received directly from the Company’s external legal counsel regarding tax positions for which 
they had been engaged. 

/s/ KPMG LLP 

We have served as the Company's auditor since 1982. 

Seattle, Washington 
February 21, 2020 

F-2 

 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors
Expeditors International of Washington, Inc.:

Opinion on Internal Control Over Financial Reporting

We have audited Expeditors  International of Washington, Inc.’s and subsidiaries’ (the Company) internal control over financial  reporting as of 
December 31, 2019, based on criteria established in  Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring 
Organizations  of  the  Treadway  Commission.  In  our  opinion,  the  Company  maintained,  in  all  material  respects,  effective  internal  control  over 
financial  reporting  as  of  December 31,  2019,  based  on  criteria  established  in Internal  Control  – Integrated  Framework  (2013) issued  by  the 
Committee of Sponsoring Organizations of the Treadway Commission.  

We  also  have  audited,  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board  (United  States)  (PCAOB),  the 
consolidated balance sheets of the Company as of December 31, 2019 and 2018, the related consolidated statements of earnings, comprehensive 
income, equity, and cash flows for each of the years in the three-year period ended December 31, 2019, and the related notes (collectively, the 
consolidated financial statements), and our report dated February 21, 2020 expressed an  unqualified opinion on those consolidated financial 
statements.

Basis for Opinion

The  Company’s  management  is  responsible  for  maintaining  effective  internal  control  over  financial  reporting  and  for  its  assessment  of  the 
effectiveness of internal control over financial reporting, included in the accompanying Management Report on Internal Control Over Financial 
Reporting. Our responsibility is to express an opinion on the Company’s internal control over financial reporting based on our audit. We are a 
public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. 
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain 
reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit of internal 
control over financial reporting included obtaining an understanding of internal control over financial reporting, assessing the risk that a material 
weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also 
included performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable 
basis for our opinion.

Definition and Limitations of Internal Control Over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial 
reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with  generally  accepted  accounting  principles.  A 
company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in 
reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance 
that  transactions  are  recorded  as  necessary  to  permit  preparation  of  financial  statements  in  accordance  with  generally  accepted  accounting 
principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors 
of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition 
of the company’s assets that could have a material effect on the financial statements.

Because  of its  inherent limitations, internal  control  over financial  reporting may not prevent or detect misstatements. Also,  projections of any 
evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or 
that the degree of compliance with the policies or procedures may deteriorate.

/s/ KPMG LLP
Seattle, Washington
February 21, 2020

F-3

Consolidated Balance Sheets

In thousands, except per share data

December 31,
Assets:
Current Assets:
Cash and cash equivalents
Accounts receivable, net
Deferred contract costs
Other

Total current assets
Property and equipment, net
Operating lease right-of-use assets
Goodwill
Deferred federal and state income taxes, net
Other assets, net
Total assets

Liabilities:
Current Liabilities:
Accounts payable
Accrued expenses, primarily salaries and related costs
Contract liabilities
Current portion of operating lease liabilities
Federal, state and foreign income taxes

Total current liabilities

Noncurrent portion of operating lease liabilities
Commitments and contingencies
Shareholders’ Equity:
Preferred stock, par value $0.01 per share, authorized 2,000 shares; none issued
Common stock, par value $0.01 per share, authorized 640,000. Issued and outstanding: 
169,622 shares at December 31, 2019 and 171,582 shares at December 31, 2018
Additional paid-in capital
Retained earnings
Accumulated other comprehensive loss

Total shareholders’ equity

Noncontrolling interest
Total equity

Total liabilities and equity

See accompanying notes to consolidated financial statements.

2019

2018

$

$

$

1,230,491
1,315,091
131,783
92,558
2,769,923
499,344
390,035
7,927
8,034
16,621
3,691,884

735,695
189,446
154,183
65,367
23,627
1,168,318
326,347

923,735
1,581,530
159,510
70,041
2,734,816
504,105
—
7,927
40,465
27,246
3,314,559

902,259
215,813
190,343
—
18,424
1,326,839
—

—

—

1,696
3,203
2,321,316
(131,187 )
2,195,028
2,191
2,197,219
3,691,884

$

1,716
1,896
2,088,707
(105,481 )
1,986,838
882
1,987,720
3,314,559

$

$

$

$

F-4

Consolidated Statements of Earnings

In thousands, except per share data

Years ended December 31,
Revenues:
Airfreight services
Ocean freight and ocean services
Customs brokerage and other services

Total revenues

Operating Expenses:
Airfreight services
Ocean freight and ocean services
Customs brokerage and other services
Salaries and related costs
Rent and occupancy costs
Depreciation and amortization
Selling and promotion
Other

Total operating expenses
Operating income
Other Income (Expense):
Interest income
Other, net

Other income, net

Earnings before income taxes
Income tax expense
Net earnings

Less net earnings attributable to the noncontrolling interest

Net earnings attributable to shareholders

Diluted earnings attributable to shareholders per share
Basic earnings attributable to shareholders per share
Weighted average diluted shares outstanding
Weighted average basic shares outstanding

See accompanying notes to consolidated financial statements.

$

$
$
$

2019

2018

2017

$

$
$
$

2,929,882
2,217,554
3,027,990
8,175,426

2,143,999
1,613,646
1,781,313
1,422,315
166,182
50,950
44,002
186,327
7,408,734
766,692

22,803
6,299
29,102
795,794
203,778
592,016
1,621
590,395
3.39
3.45
174,209
170,899

$

$
$
$

3,271,932
2,251,754
2,614,679
8,138,365

2,410,793
1,664,168
1,443,031
1,393,259
152,813
54,019
45,346
178,373
7,341,802
796,563

19,153
2,613
21,766
818,329
198,539
619,790
1,591
618,199
3.48
3.55
177,833
174,133

2,877,032
2,107,045
1,936,871
6,920,948

2,126,761
1,543,740
931,258
1,267,120
119,732
49,310
44,290
138,477
6,220,688
700,260

13,204
5,131
18,335
718,595
228,212
490,383
1,038
489,345
2.69
2.73
181,666
179,247

F-5

Consolidated Statements of Comprehensive Income

In thousands

Years ended December 31,
Net earnings
Other comprehensive (loss) income, net of tax:

2019

2018

2017

$

592,016

$

619,790

$

490,383

Foreign currency translation adjustments, net of tax expense (benefit) of 
$25,731 in 2019, $(13,364) in 2018 and $16,761 in 2017
Reclassification adjustment for foreign currency realized losses, net of tax of 
$145 in 2019
Other comprehensive (loss) income
Comprehensive income

Less comprehensive income attributable to the noncontrolling interest

Comprehensive income attributable to shareholders

$

(26,553 )

(32,390 )

30,434

535
(26,018 )
565,998
1,309
564,689

$

—
(32,390 )
587,400
718
586,682

$

—
30,434
520,817
844
519,973

See accompanying notes to consolidated financial statements.

F-6

Consolidated Statements of Equity

In thousands, except per share data

Years ended December 31, 2019, 2018 and 2017

Common Stock

Balance at December 31, 2016
Exercise of stock options and 
release of restricted shares
Issuance of shares under stock 
purchase plan
Shares repurchased under 
provisions of stock repurchase 
plans
Stock compensation expense
Net earnings
Other comprehensive income (loss)
Dividends paid ($0.84)
Distributions to noncontrolling 
interest
Balance at December 31, 2017
Cumulative adjustment for adoption 
of new accounting pronouncement
Exercise of stock options and 
release of restricted shares
Issuance of shares under stock 
purchase plan
Shares repurchased under 
provisions of stock repurchase 
plans
Stock compensation expense
Net earnings
Other comprehensive loss
Dividends paid ($0.90)
Purchase of noncontrolling interest
Distributions to noncontrolling 
interest
Balance at December 31, 2018
Exercise of stock options and 
release of restricted shares
Issuance of shares under stock 
purchase plan
Shares repurchased under 
provisions of stock repurchase 
plans
Stock compensation expense
Net earnings
Other comprehensive loss
Dividends paid ($1.00)
Balance at December 31, 2019

Par
value

Shares
179,857 $ 1,799 $

Additional
paid-in
capital

Retained
earnings

2,642 $ 1,944,789 $

Accumulated
other
comprehensive
loss
(104,592 ) $ 1,844,638 $

Total
shareholders’
equity

Noncontrolling
interest

Total
equity

4,058

40

176,285

682

7

28,760

—

—

—

—

176,325

28,767

(8,223 )
—
—
—
—

(82 )
—
—
—
—

(258,049 )
50,908
—
—
—

(220,127 )
—
489,345
—
(150,495 )

—
—
—
30,628
—

(478,258 )
50,908
489,345
30,628
(150,495 )

—

—

—

—

—

—

176,374 $ 1,764 $

546 $ 2,063,512 $

(73,964 ) $ 1,991,858 $

—

—

—

(22,357 )

3,589

36

146,157

666

6

33,285

—

—

(9,047 )
—
—
—
—
—

(90 )
—
—
—
—
—

(234,160 )
56,147
—
—
159
(238 )

(413,648 )
—
618,199
—
(156,999 )
—

—

—

—

—
—
—
(31,517 )
—
—

146,193

33,291

(647,898 )
56,147
618,199
(31,517 )
(156,840 )
(238 )

—

—

—

—

—

—

171,582 $ 1,716 $

1,896 $ 2,088,707 $

(105,481 ) $ 1,986,838 $

2,792

28

103,668

585

6

37,869

—

—

—

—

103,696

37,875

2,575 $ 1,847,213

—

—

176,325

28,767

—
—
1,038
(194 )
—

(478,258 )
50,908
490,383
30,434
(150,495 )

(904 )
(904 )
2,515 $ 1,994,373

—

—

146,193

33,291

—
—
1,591
(873 )
—
(450 )

(647,898 )
56,147
619,790
(32,390 )
(156,840 )
(688 )

(1,796 )

(1,796 )
882 $ 1,987,720

—

—

103,696

37,875

(22,357 )

(105 )

(22,462 )

(5,337 )
—
—
—
—

(54 )
—
—
—
—

(202,176 )
61,543
—
—
403

(186,830 )
—
590,395
—
(170,956 )

—
—
—
(25,706 )
—

(389,060 )
61,543
590,395
(25,706 )
(170,553 )

169,622 $ 1,696 $

3,203 $ 2,321,316 $

(131,187 ) $ 2,195,028 $

—
—
1,621
(312 )
—

(389,060 )
61,543
592,016
(26,018 )
(170,553 )
2,191 $ 2,197,219

See accompanying notes to consolidated financial statements.

F-7

Consolidated Statements of Cash Flows

In thousands

Years ended December 31,
Operating Activities:
Net earnings
Adjustments to reconcile net earnings to net cash from operating activities:

2019

2018

2017

$

592,016

$

619,790

$

490,383

(Recoveries) provisions for losses on accounts receivable
Deferred income tax expense (benefit)
Stock compensation expense
Depreciation and amortization
Other, net
Changes in operating assets and liabilities:

Decrease (increase) in accounts receivable
(Decrease) increase in accounts payable and accrued expenses
Decrease (increase) in deferred contract costs
(Decrease) increase in contract liabilities
(Decrease) increase in income taxes payable, net
Decrease (increase) in other, net

Net cash from operating activities
Investing Activities:
Purchase of property and equipment
Proceeds from sale of property and equipment
Other, net
Net cash from investing activities
Financing Activities:
Proceeds from issuance of common stock
Repurchases of common stock
Dividends Paid
Payments for taxes related to net share settlement of equity awards
Purchase of noncontrolling interest
Distributions to noncontrolling interest
Net cash from financing activities
Effect of exchange rate changes on cash and cash equivalents
Change in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Supplemental Cash Flow Information:
Cash paid for income taxes

See accompanying notes to consolidated financial statements.

(1 )
4,482
61,543
50,950
941

265,919
(181,987 )
28,811
(37,097 )
(18,472 )
4,830
771,935

(47,022 )
579
428
(46,015 )

148,245
(389,060 )
(170,553 )
(6,674 )
—
—
(418,042 )
(1,122 )
306,756
923,735
1,230,491

222,083

$

$

3,808
(12,031 )
56,147
54,019
647

(214,971 )
86,036
(42,097 )
43,928
(19,691 )
(2,781 )
572,804

(47,474 )
215
(1,140 )
(48,399 )

182,732
(647,898 )
(156,840 )
(3,248 )
(688 )
(1,796 )
(627,738 )
(24,031 )
(127,364 )
1,051,099
923,735

239,255

$

$

5,356
(43,695 )
50,908
49,310
(4,382 )

(184,771 )
114,631
—
—
16,264
(5,365 )
488,639

(95,016 )
84,405
(1,074 )
(11,685 )

205,092
(478,258 )
(150,495 )
—
—
(904 )
(424,565 )
24,275
76,664
974,435
1,051,099

249,704

$

$

F-8

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A.

| Basis of Presentation

Expeditors International of Washington, Inc. (the "Company”) is a non-asset based provider of global logistics services operating 
through a worldwide network of offices and exclusive or non-exclusive agents. The Company’s customers include retailing and 
wholesaling, electronics, high technology, industrial and manufacturing companies around the world.

International trade is influenced by many factors, including economic and political conditions in the United States and abroad, 
currency exchange rates, laws and policies relating to tariffs, trade restrictions, foreign investments and taxation. Periodically, 
governments consider a variety of changes to tariffs and trade restrictions and accords. The Company cannot predict the outcome 
of ongoing proposals or negotiations, nor can the Company predict the effects adoption of any such proposal will have on the 
Company’s business. Doing business in foreign locations also subjects the Company to a variety of risks and considerations not 
normally encountered by domestic enterprises. In addition to being influenced by governmental policies and inter-governmental 
disputes concerning international trade, the Company’s business may also be affected by political developments and changes in
government personnel or policies as well as economic turbulence, political unrest and security concerns in the nations  and on 
the shipping lanes in which it does business and the future impact that these events may have on international trade, oil prices 
and security costs.

The consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange 
Commission in accordance with accounting principles generally accepted in the United States (U.S. GAAP). The consolidated 
financial statements include the accounts of the Company and its subsidiaries stated in U.S. dollars, the Company’s reporting 
currency. In addition, the consolidated financial statements also include the accounts of operating entities where the Company 
maintains a parent-subsidiary relationship through unilateral control over assets and operations together with responsibility for 
payment of all liabilities, notwithstanding a lack of technical majority ownership of the subsidiary's common stock.

All significant intercompany accounts and transactions have been eliminated in consolidation. All dollar amounts in the notes are 
presented in thousands except for per share data or unless otherwise specified. Certain prior year amounts in the notes to the 
consolidated financial statements have been revised to conform to the 2019 presentation.

B.

| Cash Equivalents

All highly liquid investments with a maturity of three months or less at date of purchase are considered to be cash equivalents.

C.

| Accounts Receivable

The Company maintains an allowance for doubtful accounts, which is reviewed at least monthly for estimated losses resulting 
from the inability of its customers to make required payments for services and advances. Additional allowances may be necessary 
in the future if the ability of its customers to pay deteriorates. The Company has recorded an allowance for doubtful accounts in 
the amounts of $11,143, $15,345 and $12,858 as of December 31, 2019, 2018 and 2017, respectively. Additions and write-offs 
have not been significant in any of these years.

D.

| Long-Lived Assets, Depreciation and Amortization

Property and equipment are recorded at cost and are depreciated or amortized on the straight-line method over the shorter of the 
assets’ estimated useful lives or lease terms. Useful lives for major categories of property and equipment are as follows:

Buildings and land improvements
Building improvements
Furniture, fixtures, equipment and purchased software

30 to 40 years
3 to 10 years
3 to 10 years

Expenditures for maintenance, repairs, and replacements of minor items are charged to earnings as incurred. Major upgrades 
and  improvements  that  extend  the  life  of  the  asset  are  capitalized. Upon  disposition,  the  cost  and  related  accumulated 
depreciation are removed from the accounts and the resulting gain or loss is included in income for the period.

For the years ended December 31, 2019 and 2018, the Company performed the required goodwill annual impairment test during 
the fourth quarter and determined that no impairment had occurred.

F-9

E.  |  Revenues and Revenue Recognition 

Effective January 1, 2018, the Company adopted Topic 606 Revenue from Contracts with Customers (Topic 606). The adoption 
of Topic 606 did not materially impact the Company's revenue recognition policy. The Company adopted the standard using the 
modified  retrospective  transition  method  applied  to  those  contracts  not  completed  as  of  January  1,  2018,  resulting  in  a $22 
million adjustment to the opening balance of retained earnings and the recording of deferred contract costs and contract liabilities 
of $135 million and $165 million, respectively. The Company satisfied nearly all performance obligations for the contract liabilities 
recorded upon adoption at January 1, 2018, and recognized the corresponding  revenues and costs during the first quarter  of 
2018.  In  conjunction  with  the  adoption  of  Topic  606,  the  Company  also  changed  its  presentation  of  certain  warehouse  and 
distribution revenues from a net to a gross basis, which increased customs brokerage and other services revenues and operating 
expenses by approximately $225 million in 2018 compared to 2017. Comparative prior year information has not been adjusted 
and continues to be reported under the Company's historical revenue recognition policies. 

The Company provides global logistics services, including air and ocean freight consolidation and forwarding, customs brokerage, 
warehousing  and  distribution,  purchase  order  management,  vendor  consolidation,  time-definite  transportation  services, 
temperature-controlled transit, cargo insurance, specialized cargo monitoring and tracking and other logistics solutions. As a non-
asset based carrier, the Company does not own transportation assets. 

The Company derives its revenues by entering into agreements that are generally comprised of a single performance obligation, 
which  is  that  freight  is  shipped  for  and  received  by  the  customer.  The  Company's  three  principal  services  are  the  revenue 
categories presented in the Consolidated Statements of Earnings: 1) airfreight services, 2) ocean freight and ocean services, and 
3) customs brokerage and other services. The most significant drivers of changes in gross revenues and related transportation 
expenses are volume, sell rates and buy rates. Volume has a similar effect on the change in both gross revenues and related 
transportation expenses in each of the Company's three primary sources of revenue. 

The major portion of the Company's air and ocean freight revenues are generated by purchasing transportation services on a 
wholesale basis from direct (asset-based) carriers and then reselling those services to customers on a retail basis. The rate billed 
to  our  customers  (the  sell  rate)  is  recognized  as  revenues  and  the  rate  we  pay  to  the  carrier  (the  buy  rate)  is  recognized  in 
operating expenses as the directly related cost of transportation and other expenses. 

Effective January 1, 2018, revenue is recognized upon transfer of control of promised services to customers, which occurs over 
time. The Company has determined that in general each shipment transaction or service order constitutes a separate contract 
with the customer. However, when the Company provides multiple services to a customer, different contracts may be present for 
different  services.  The  Company  combines  the  contracts,  which  form  a  single  performance  obligation,  and  accounts  for  the 
contracts as a single contract when certain criteria are met. 

The Company typically satisfies its performance obligations as services are rendered over time. A typical shipment would include 
services rendered at origin, such as pick-up and delivery to port, freight services from origin to destination port and destination 
services, such as customs clearance and final delivery. The Company measures the performance of its obligations as services 
are completed over the life of a shipment, including services at origin, freight and destination.  

This method of measurement of progress depicts the pattern of the Company's actual performance under the contracts with the 
customer.  There  are  no  significant  judgments  involved  in  measuring  the  progress  of  the  performance  obligations.  Amounts 
allocated to the services for each performance obligation are typically based on standalone selling prices. The Company does 
not  have  significant  variable  consideration  in  its  contracts.  Taxes  assessed  concurrently  with  a  specific  revenue-producing 
transaction that are collected by the Company from a customer are excluded from revenue. 

Typically, the transaction price for each of the Company's services are quoted as separate components; however, customers on 
occasion will request an all-inclusive rate for a set of services known in the industry as “door-to-door service.” This means that 
the customer is billed a single rate for all services from pickup at origin to delivery at destination. In these instances, the transaction 
price is allocated to each service on a relative selling price basis. 

F-10 

 
The Company fulfills nearly all of its performance obligations within a one to two month-period and contracts with customers have 
an original expected duration of less than one year. The Company generally has an unconditional right to consideration when the 
services are initiated or soon thereafter. The amount due from the customer is recorded as accounts receivable. The amounts 
related to services that are not yet completed at the reporting date are presented as contract liabilities, with corresponding direct 
costs to fulfill the performance obligation that will be satisfied in the future presented as deferred contract costs. The Company 
generally does not incur incremental costs to obtain the contract with the customer. The Company may incur costs to fulfill the 
contract with the customers, such as set-up costs. However, the amount incurred is insignificant to the Company’s consolidated 
financial statements. 

The Company evaluates whether amounts billed to customers should be reported as gross or net revenue. Generally, revenue is 
recorded on a gross basis when the Company is primarily responsible for fulfilling the promise to provide the services, when it 
assumes risk of loss, when it has discretion in setting the prices for the services to the customers, and when the Company has 
the ability to direct the use of the services provided by the third party. 

The  Company  disaggregates  its  revenues  by  its  three  primary  service  categories  in  the  consolidated  financial  statements: 
airfreight, ocean freight and ocean services and customs brokerage and other. Revenues by geographic location are presented 
within business segment information in Note 10. In 2019, the Company revised its presentation for revenue transfers between its 
geographic  operating segments  and  services  rendered  at the  destination,  which moved certain revenues  and  directly related 
operating expenses for air and ocean transactions to destination services within customs brokerage and other services. These 
changes better align revenue reporting with the location where the services are performed, as well as the transactional reporting 
being developed as part of the Company’s new accounting systems and processes. The change in presentation had no impact 
on consolidated or segment operating income. The 2019 results also include the effect of changing the presentation of certain 
import  services  from  a  net  to  a  gross  basis,  which  increased  revenues  and  directly  related  operating  expenses  in  customs 
brokerage  and  other  services  but  did  not  change  operating  income.  The  impact  on  reported  consolidated  and  segment  total 
revenues and expenses for these changes was immaterial and the prior year presentation has not been revised.  

F.  |  Income Taxes 

Income taxes are accounted for under the asset and liability method of accounting. Under this method, deferred tax assets and 
liabilities  are  recognized  for  the  future  tax  consequences  attributed  to  differences  between  the  financial  statement  carrying 
amounts  of  existing  assets  and  liabilities  and  their  respective  tax  bases,  the  tax  effect  of  loss  carryforwards  and  tax  credit 
carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in 
the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and 
liabilities  of  a  change  in  tax  rates  is  recognized  in  income  in  the  period  that  includes  the  enactment  date.  Earnings  of  the 
Company's foreign subsidiaries are not considered to be indefinitely reinvested outside of the United States. Accordingly,  prior 
to the implementation of the requirements of U.S. tax reform under the Tax Cuts and Jobs Act (2017 Tax Act) in December of 
2017, U.S. Federal and State income taxes were provided for all undistributed earnings net of related foreign tax credits. See 
Note 7 for impacts associated with U.S. tax reform under the 2017 Tax Act. A valuation allowance is established when necessary 
to  reduce  deferred  tax  assets  to  amounts  expected  to  be  realized.  The  Company  recognizes  interest  expense  related  to 
unrecognized tax benefits or underpayment of income taxes in interest expense and recognizes penalties in operating expenses.  

The 2017 Tax Act included provisions for Global Intangible Low-Taxed Income (GILTI) under which taxes on foreign income are 
imposed on the excess of a deemed return on tangible assets of certain foreign subsidiaries and for Base Erosion and Anti-Abuse 
Tax (BEAT) under  which taxes are imposed on certain base eroding  payments to affiliated foreign  companies. The Company 
treats BEAT and GILTI as discrete adjustments as components of current income tax expense. 

In  February  2018,  the  Financial  Accounting Standards Board  (FASB)  issued  amended  guidance  for  reporting comprehensive 
income to reflect changes resulting from the 2017 Tax Act. The amendment, which had an effective date of January 1, 2019, 
provided the option to reclassify stranded tax effects resulting from the 2017 Tax Act within accumulated other comprehensive 
income (AOCI) to retained earnings. The Company elected to not reclassify stranded income tax effects from AOCI to retained 
earnings, including those related to implementation of the 2017 Tax Act. 

Beginning on January 1, 2017, the Company adopted accounting guidance requiring that, prospectively, excess tax benefits and 
deficiencies  be  recorded  in  income  tax  expense  for  stock  option  exercises,  cancellations  and  disqualifying  dispositions  of 
employee stock purchase plan shares. 

F-11 

 
G  |  Net Earnings Attributable to Shareholders per Common Share 

Diluted earnings attributable to shareholders per share is computed using the weighted average number of common shares and 
dilutive  potential  common  shares  outstanding. Dilutive  potential  common  shares  represent  outstanding  stock  options,  stock 
purchase rights and unvested restricted stock units. Basic earnings attributable to shareholders per share is calculated using the 
weighted  average  number  of  common  shares  outstanding  without  taking  into  consideration  dilutive  potential  common  shares 
outstanding. 

H.  |  Stock Plans 

The Company maintains several equity incentive plans under which the Company has granted stock options, director restricted 
stock,  restricted  stock  units  (RSUs),  performance  stock  units  (PSUs)  and  employee  stock  purchase  rights  to  employees  or 
directors.  The  Company  recognizes  stock  compensation  expense  based  on  the  fair  value  of  awards  at  the  grant  date.  This 
expense, adjusted for expected forfeitures, is recognized in net earnings on a straight-line basis over the service periods as a 
component of salaries and related costs. Expense for PSU awards is recognized over the service period when it is probable the 
performance goal will be achieved. RSUs and PSUs awarded to certain employees meeting specific retirement eligibility criteria 
at the time of grant are expensed immediately, as there is no substantive service period associated with those awards. 

I.  |  Foreign Currency 

Foreign currency amounts attributable to foreign operations have been translated into U.S. dollars using year-end exchange rates 
for  assets  and  liabilities,  historical  rates  for  equity,  and  weighted  average  rates  for  revenues  and  expenses. Translation 
adjustments  resulting  from  this  process  are  recorded  as  components  of  other  comprehensive  income  until  complete  or 
substantially  complete  liquidation  by  the  Company  of  its  investment  in  a  foreign  entity. Currency  fluctuations  are  a  normal 
operating factor in the conduct of the Company’s business and foreign exchange transaction gains and losses are included in 
revenues and operating expenses. Also, the Company is exposed to foreign currency exchange fluctuations on monetary assets 
and liabilities denominated in currencies that are not the local functional currency. Foreign exchange gains and losses on such 
balances are recognized in net earnings within customs brokerage and other services costs. Net foreign currency losses in 2019, 
2018 and 2017 were $9,251, $1,853 and $13,315, respectively. 

The  Company  follows  a  policy  of  accelerating  international  currency  settlements  to  manage  its  foreign  exchange 
exposure. Accordingly, the Company enters into foreign currency hedging transactions only in limited locations where there are 
regulatory or commercial limitations on the Company’s ability to move money freely. Such hedging activity during 2019, 2018 and 
2017 was insignificant. The Company had no foreign currency derivatives outstanding at December 31, 2019 and 2018. 

J.  |  Comprehensive Income 

Comprehensive income consists of net earnings and other gains and losses affecting equity that, under U.S. GAAP, are excluded 
from net earnings. For the Company, these consist of foreign currency translation gains and losses, net of related income tax 
effects and comprehensive income or loss attributable to the noncontrolling interests. Upon the complete or substantially complete 
liquidation of the Company's investment in a foreign entity, cumulative translation adjustments are recorded as reclassification 
adjustments in other comprehensive income and recognized in net earnings. 

Accumulated other comprehensive loss consisted entirely of foreign currency translation adjustments, net of related income tax 
effects, as of December 31, 2019 and 2018. 

K.  |  Segment Reporting 

The Company  is  organized  functionally in geographic  operating segments. Accordingly, management  focuses its attention  on 
revenues, directly related cost of transportation and other expenses for each of the Company’s three primary sources of revenue, 
salaries and other operating expenses, operating income, identifiable assets, capital expenditures, depreciation and amortization 
and  equity  generated 
the  effectiveness  of  geographic 
management. Transactions  among  the  Company’s  various  offices  are  conducted  using  the  same  arms-length  pricing 
methodologies the Company uses when its offices transact business with independent agents. Certain costs are allocated among 
the segments based on the relative value of the underlying services, which can include allocation based on actual costs incurred 
or estimated cost plus a profit margin. 

these  geographical  areas  when  evaluating 

in  each  of 

F-12 

 
L.  |  Use of Estimates 

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions 
that affect the reported amounts of the assets and liabilities and disclosure of contingent assets and liabilities at the date of the 
financial  statements  and  the  reported  amounts  of  revenues  and  expenses  during  the  period. The  Company  uses  estimates 
primarily in the following areas: accounts receivable valuation, accrual of costs related to ancillary services the Company provides, 
accrual  of liabilities for the portion of the related exposure that the Company has self-insured, accrual  of various tax liabilities 
including estimates associated with the 2017 Tax Act, accrual of loss contingencies and calculation of share-based compensation 
expense. Actual results could be materially different from the estimated provisions and accruals recorded. 

M.  |  Recent Accounting Pronouncements 

Leases 

Effective January 1, 2019, the Company adopted new lease accounting guidance using a modified retrospective approach and 
recognizing a  right-of-use  (ROU) asset and lease liability  on the  balance sheet.  On January  1, 2019, ROU  assets  and lease 
liabilities  were  recorded  for  all  existing  leases  exceeding  one-year  terms  and  were  measured  at  the  present  value  of  lease 
payments over the remaining lease term. The adoption of this accounting standard resulted in recording ROU assets and lease 
liabilities for operating leases of $343 million and $340 million, respectively, as of January 1, 2019. The adoption of this standard 
had no impact on retained earnings in the consolidated balance sheets. 

In recording the ROU asset and lease liability, the Company elected to apply the following practical expedients: 

 

Package of practical expedients not to reassess: 

◦   Whether a contract is or contains a lease, 
◦   Historical lease classification and 
◦  

Initial direct costs. 

 

Use of hindsight when determining the lease term. 

Additionally, the Company has elected to apply the short-term lease exemption for leases with a non-cancelable period of twelve 
months or less and has chosen not to separate nonlease components from lease components and instead to account for each 
as a single lease component. 

The  Company  determines  if  an  arrangement  is  a  lease  at  inception.  ROU  assets  represent  the  Company's  right  to  use  an 
underlying asset for the lease term, and lease liabilities represent the Company's obligation to make lease payments arising from 
the lease. All ROU assets and lease liabilities are recognized at the commencement date at the present value of lease payments 
over the lease term. ROU assets are adjusted for lease incentives and initial direct costs. The lease term includes renewal options 
exercisable at the Company's sole discretion when the Company is reasonably certain to exercise that option. As the Company's 
leases  generally  do  not  have  an  implicit  rate,  the  Company  uses  an  estimated  incremental  borrowing  rate  based  on  market 
information available at the commencement date to determine the present value. Certain of the leases include variable payments, 
which  may  vary  based  upon  changes  in  facts  or  circumstances  after  the  start  of  the  lease.  The  Company  excludes  variable 
payments from ROU assets and lease liabilities, to the extent not considered fixed, and instead expenses variable payments as 
incurred. Lease expense is recognized on a straight-line basis over the lease term and is included in rent and occupancy expenses 
in the consolidated statements of earnings. 

Credit Losses on Financial Instruments 

In June 2016, the FASB issued an Accounting Standards Update (ASU), which amends existing guidance for the accounting of 
credit losses on financial instruments. Under the ASU, the valuation allowance for credit losses are expected to be incurred over 
the financial  asset’s  contractual  term.  The Company reviewed the  new  credit loss standard  and determined  that  it  applied to 
Company's  accounts  receivable,  which  are  of  short  duration  and  for  which  the  Company  has  not  historically  experienced 
significant credit losses. The Company will adopt this standard effective January 1, 2020 with a cumulative effect of adoption 
recorded as an adjustment to retained earnings. The Company evaluated the impact of the new prescribed credit loss model and 
compared it to its current methodology, and determined that it does not have a material effect on the Company’s consolidated 
financial statements and related disclosures. 

F-13 

 
Simplifying the Accounting for Income Taxes

In December 2019, the FASB issued an ASU, which simplifies the accounting for income taxes by removing certain exceptions 
to the general principles in Topic 740. The ASU also clarifies and amends existing guidance to improve consistent application 
among reporting entities. This standard will become effective for the Company on January 1, 2021. The Company is currently 
evaluating the impact of this standard on its consolidated financial statements and disclosures.

NOTE 2.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The  Company’s  financial  instruments,  other  than  cash,  consist  primarily  of  cash  equivalents,  accounts  receivable,  accounts 
payable and accrued expenses. The carrying value of these financial instruments approximates their fair value. Cash and cash 
equivalents consist of the following:

Cash and cash equivalents:
Cash and overnight deposits
Corporate commercial paper
Time deposits

Total cash and cash equivalents

December 31, 2019
Cost

Fair Value

December 31, 2018
Cost

Fair Value

$

417,456
775,504
37,531
$ 1,230,491

$

417,456
776,356
37,531
$ 1,231,343

$

$

427,307
467,300
29,128
923,735

$

$

427,307
467,760
29,128
924,195

The fair value of corporate commercial paper and time deposits is based on the use of market interest rates for identical or similar 
assets (Level 2 fair value measurement).

NOTE 3.

PROPERTY AND EQUIPMENT

The components of property and equipment are as follows:

Land
Buildings and leasehold improvements
Furniture, fixtures, equipment and purchased software
Construction in progress
Property and equipment, at cost
Less accumulated depreciation and amortization
Property and equipment, net

2019

2018

$

$

145,172
478,361
353,923
794
978,250
478,906
499,344

$

$

144,521
473,663
330,316
2,582
951,082
446,977
504,105

In  December  2017,  the  Company  sold  land  and  buildings  in  Miami,  Florida,  which  had  a  net  book  value  of  $80  million.  The 
Company recorded a $4 million gain from the sale in 2017, which is reported in the United States segment within other operating 
expenses in the consolidated statements of earnings.

NOTE 4.

LEASES

The Company enters into lease agreements primarily for office and warehouse space in all districts where it conducts business. 
As of December 31, 2019, all of the Company's leases are operating leases. Lease terms are either on a month-to-month basis 
or terminate at various times through 2032. The Company also has two long-term operating lease arrangements to use land, for 
which the usage rights were entirely prepaid. Usage rights for those arrangements are recognized in rent expense over the lease 
terms up to 2057.

F-14

Lease cost for the year ended December 31, 2019 is recorded under rent and occupancy expenses in the consolidated statements 
of earnings and is comprised of the following: 

Operating lease cost 
Variable lease cost 
Total lease cost 

Variable lease cost includes short-term lease expenses, which are insignificant.  

Maturities of lease liabilities as of December 31, 2019 are as follows: 

2020 
2021 
2022 
2023 
2024 
Thereafter 
Total minimum lease payments 
Less imputed interest 
Lease liability 

   $ 

   $ 

   $ 

   $ 

2019 

81,912   
25,843   
107,755   

81,713   
72,881   
66,099   
56,570   
44,302   
145,661   
467,226   
75,512   
391,714   

The weighted-average remaining lease term and weighted-average discount rate as of December 31, 2019 are as follows: 

Weighted-average remaining lease term (in years) 
Weighted-average discount rate 

Other information related to the Company's operating leases are as follows: 

Right-of-use assets obtained in exchange for new operating lease liabilities 
Cash paid for amounts included in the measurement of lease liabilities 

Supplemental Information for Comparative Periods 

7.37   
4.78 % 

   $ 
   $ 

2019 

103,788   
79,040   

At December 31, 2018, the last balance sheet presented before the adoption of the new accounting standard Topic 842 Leases, 
future minimum annual lease payments under all noncancelable operating leases were as follows: 

2019 
2020 
2021 
2022 
2023 
Thereafter 

   $ 

   $ 

75,227   
62,974   
47,552   
38,352   
26,580   
67,140   
317,825   

The Company recorded rent expense under operating leases of $89,377 and $68,920 for the years ended December 31, 2018 
and December 31, 2017, respectively. 

F-15 

 
 
  
  
  
  
  
  
     
  
 
 
  
  
     
  
     
  
     
  
     
  
     
  
     
  
     
  
 
 
  
     
  
     
 
 
  
  
  
  
  
  
 
 
 
  
  
     
  
     
  
     
  
     
  
     
  
  
 
 
NOTE 5.

SHAREHOLDERS’ EQUITY

A.

| Stock Repurchase Plans

The Company has a Discretionary Stock Repurchase Plan originally approved by the Board of Directors in November 2001, and 
amended  from time to  time under  which management as of December 31,  2019 is  authorized to repurchase shares down to 
160,000 shares of common stock outstanding.

The Company had a Non-Discretionary Stock Repurchase Plan, originally approved by the Board of Directors in November 1993, 
under which management is authorized to repurchase up to 40,000 shares of the Company’s common stock in the open market 
with the proceeds received from the exercise of employee stock options and the Employee Stock Purchase Plan. Since March 
31, 2019, all shares authorized under this plan have been repurchased and no further shares are available for future repurchases.

The following table summarizes by plan the Company’s repurchasing activity:

Non-Discretionary Plan (1994 through 2019)
Discretionary Plan (2001 through 2019)

B.  | Omnibus Incentive Plan

Cumulative shares
repurchased

Average price
per share

40,000
73,991

$
$

35.29
46.67

On May 2, 2017, the shareholders approved the Company's 2017 Omnibus Incentive Plan (2017 Plan), which made available 
2,500 shares of the Company's common stock in aggregate to be issued under any award type allowed by the 2017 Plan. The 
RSUs granted in 2019, 2018 and 2017 vest annually over three years based on continued employment and are settled upon 
vesting in shares of the Company's common stock on a one-for-one basis.

The following table summarizes information about RSUs:

Outstanding at December 31, 2018
RSUs granted
RSUs vested
RSUs forfeited
Outstanding at December 31, 2019

Number of
shares

Weighted average
grant date fair value

834
475
(337 )
(26 )
946

$
$
$
$
$

62.51
75.73
60.92
66.03
69.54

In 2019 and 2018, the Company also awarded 96 and 18 PSUs, respectively, under the 2017 Plan. Outstanding PSUs include 
performance conditions to be finally measured based on financial results at December 31, 2019, 2020 and 2021. The final number 
of PSUs will be determined using an adjustment factor of up to 2 times or down to 0.5 of the targeted PSU grant, depending on
the degree of achievement of the designated performance targets. If the minimum performance thresholds are not achieved, no 

shares will be issued. Each PSU will convert to one share of the Company's common stock upon vesting.

At  December 31,  2019  and  December 31,  2018,  there  were  137  shares  and  41  shares  of  PSUs  unvested  at  target  levels, 
respectively, with a weighted-average grant date fair value of $71.28 and $60.83, respectively. 

RSUs and PSUs granted under the 2017 Plan have dividend equivalent rights, which entitle holders of RSUs and PSUs to the 
same dividend value per share as holders of common stock. Dividend equivalent rights are subject to the same vesting and other 
terms  and  conditions  as  the  corresponding  unvested  RSUs  and  PSUs  and  are  accumulated  and  paid  in  shares  when  the 
underlying awards vest. 

At December 31, 2019, there are approximately 744 shares available for grant under the 2017 plan.

F-16

When restrictions on RSUs or PSUs lapse the Company derives a tax deduction in certain countries based on the fair market 
value of the award upon vesting and subject to the limits allowed under each jurisdiction’s tax regulations. Until vesting, a deferred 
tax asset is recognized and measured based on the fair value of the award at the date of grant (consistent with measurement for 
stock compensation expense). Any excess or shortfall in the tax deduction resulting from the difference between fair market value 
of the award between the date of grant and the date of vesting is recognized in income tax expense upon vesting. 

C.  |  Stock Option Plans 

Historically,  the  Company  granted  stock  options  under  stock  option  plans  approved  annually  by  shareholders.  Those  plans 
generally allowed for the grant of qualified and non-qualified grants and outstanding options expire no more than ten years from 
the date of grant. Stock options granted in 2016 vest over three years from the date of grant as compared to five years for options 
granted  in  prior  years.  Stock  options  were last  granted in  2016  under  the Company's  2016  stock  options  plan.  No  additional 
shares can be granted under any of the Company's stock option plans other than the 2017 Plan. 

Upon the exercise of non-qualified stock options and disqualifying dispositions of incentive stock options, the Company derives 
a  tax  deduction  measured  by  the  excess  of  the  market  value  over  the  option  price  at  the  date  of  exercise  or  disqualifying 
disposition.  The  portion  of  the  benefit  from  the  deduction,  which  equals  the  estimated  fair  value  of  the  options  (previously 
recognized as compensation expense) is recorded as a credit to the deferred tax asset for non-qualified stock options and is 
recorded  as  a  credit  to  current  tax  expense  for  any  disqualified  dispositions  of  incentive  stock  options.  For  disqualifying 
dispositions, when the amount of the tax deduction is less than the cumulative amount of compensation expense recognized for 
the award, the amount credited to current tax expense is limited to the tax benefit associated with the tax deduction.  

The following table summarizes information about stock options: 

Outstanding at December 31, 2018 
Options granted 
Options exercised 
Options forfeited 
Options canceled 
Outstanding at December 31, 2019 
Exercisable at December 31, 2019 

D.  |  Stock Purchase Plan 

Weighted 
average 
exercise 
price 
per share 

Weighted 
average 
remaining 
contractual 
life 

Aggregate 
intrinsic 
value 

Number of 
shares 

9,353      $ 
—      $ 
(2,518 )    $ 
(62 )    $ 
(10 )    $ 
6,763      $ 
6,159      $ 

44.60        
—        
43.85        
46.89        
45.98        
44.85        
44.62        

4.33      $ 
4.22      $ 

224,309   
205,731   

In May 2002, the shareholders approved the Company’s 2002 Employee Stock Purchase Plan (the 2002 Plan), which became 
effective August 1, 2002. As last amended in May 2019, the Company’s 2002 Plan provides for 15,305 shares of the Company’s 
common stock to be reserved for issuance upon exercise of purchase rights granted to employees who elect to participate through 
regular payroll deductions beginning August 1 of each year. The purchase rights are exercisable on July 31 of the following year 
at a price equal to the lesser of (1) 85% of the fair market value of the Company’s stock on the last trading day in July or (2) 85% 
of the fair market value of the Company’s stock on the first trading day in August of the preceding year. A total of 12,147 shares 
have been issued under the 2002 Plan since inception and $20,466 has been withheld from employees at December 31, 2019 in 
connection with the plan year ending July 31, 2020. 

E.  |  Director Restricted Stock Plan 

On May 7, 2014, the shareholders approved the Company’s 2014 Directors’ Restricted Stock Plan (the 2014 Directors’ Plan), 
which provides for annual awards of restricted stock to non-employee directors and makes 250 shares of the Company’s common 
stock available for grant. The plan provides for an annual grant of restricted stock awards with a fair market value equal to $200 
to each participant on May 20 of each year. Each restricted stock award under the 2014 Directors’ Plan vests either at the time 
of grant or with a vesting schedule, as determined by the Compensation Committee of the Board of Directors. Restricted shares 
granted in 2017, 2018 and 2019 vested at the time of grant and there were no unvested restricted shares as of December 31, 
2019.  In  2019,  restricted  shares  totaling  24  were  granted  with  a  fair  value  per  share  of  $73.85.  Restricted  shares  entitle  the 
grantees to all shareholder rights, including cash dividends and transfer rights once vested. There are no shares available for 
grant as of December 31, 2019 as no shares can be granted under this plan after June 1, 2019. Subsequent to June 1, 2019, 
shares awarded to non-employee directors can be granted under the Omnibus Incentive Plan. 

F-17 

 
 
  
  
  
    
    
    
  
  
     
         
    
  
     
         
    
  
     
         
    
  
     
         
    
  
     
         
    
  
     
  
     
 
F.

| Share-Based Compensation Expense

The fair value of employee stock purchase rights granted under the 2002 Plan is estimated on the date of grant using the Black-
Scholes Model with the following assumptions:

For the years ended December 31,
2018

2017

2019

Dividend yield
Volatility
Risk-free interest rates
Expected life (years)
Weighted average fair value

1.40 %
23 %
1.96 %
1
17.03

$

1.30 %
22 %
2.39 %
1
17.49

$

1.50 %
14 %
1.22 %
1
11.69

$

The Company’s expected volatility assumptions are based on the historical volatility of the Company’s stock over a period of time 
commensurate to the expected life. The expected life assumption is based on the one-year offering period. The risk-free interest 
rate for the expected term of the option is based on the corresponding yield curve in effect at the time of grant for U.S. Treasury 
bonds having the same term as the expected life of the option. The expected dividend yield is based on the Company’s historical 
experience.  The  forfeiture  assumption  used  to  calculate  compensation  expense  is  primarily  based  on  historical  pre-vesting 
employee forfeiture patterns.

The compensation expense for employee RSUs and PSUs is based on the fair market value of the Company’s share of common 
stock on the date of grant. RSUs and PSUs awarded in 2019, 2018 and 2017 were granted at a weighted-average grant date fair 
value of $75.73, $69.58 and $54.11, respectively.

The total intrinsic value of options exercised during the years ended December 31, 2019, 2018 and 2017 was approximately $79 
million, $92 million and $55 million, respectively.

As of December 31, 2019, the  total unrecognized compensation cost related to stock awards is $50 million and the weighted 
average period over which that cost is expected to be recognized is 1.7 years.

Shares issued as a result of stock option exercises, restricted stock awards, vested RSUs, vested PSUs and employee stock 
plan purchases are issued as new shares outstanding by the Company.

NOTE 6.

BASIC AND DILUTED EARNINGS PER SHARE

Diluted earnings attributable to shareholders per share is computed using the weighted average number of common shares and 
dilutive potential common shares outstanding. Dilutive potential shares represent outstanding stock options, including purchase 
options under the Company's employee stock purchase plan and unvested RSUs. Basic earnings attributable to shareholders 
per  share  is  calculated  using  the  weighted  average  number  of  common  shares  outstanding  without  taking  into  consideration 
dilutive potential common shares outstanding.

F-18

The following table reconciles the numerator and the denominator of the basic and diluted per share computations for earnings
attributable to shareholders.

2019
Basic earnings attributable to shareholders
Effect of dilutive potential common shares
Diluted earnings attributable to shareholders
2018
Basic earnings attributable to shareholders
Effect of dilutive potential common shares
Diluted earnings attributable to shareholders
2017
Basic earnings attributable to shareholders
Effect of dilutive potential common shares
Diluted earnings attributable to shareholders

Net earnings
attributable to
shareholders

Weighted
average
shares

Earnings per
share

$

$

$

$

$

$

590,395
—
590,395

618,199
—
618,199

489,345
—
489,345

170,899
3,310
174,209

174,133
3,700
177,833

179,247
2,419
181,666

$

$

$

$

$

$

3.45
—
3.39

3.55
—
3.48

2.73
—
2.69

Substantially all outstanding potential common shares in 2019, 2018 and 2017 were dilutive.

NOTE 7.

INCOME TAXES

On December 22, 2017, the United States enacted the 2017 Tax Act. The 2017 Tax Act, which is also commonly referred to as 
“U.S.  tax  reform”,  significantly  changed  U.S.  corporate  income  tax  laws  by,  among  other  things,  reducing  the  U.S.  corporate 
income tax  rate from 35% to 21%  starting in 2018 and created a territorial  tax system  with a  one-time mandatory  tax on the 
undistributed  foreign  earnings  of  the  Company's  non-U.S.  subsidiaries. As  a  result,  the  Company  recorded  a  net  income  tax 
benefit of $13.9 million during the fourth quarter of 2017. This amount, which reduced income tax expense, consisted of three 

components:

i.

ii.

iii.

$116.2 million of deferred income tax benefit resulting from the remeasurement of net deferred tax liabilities based on the 
new lower U.S. income tax rate,

$70.2 million provisional estimate of deferred income tax expense for the reversal of net deferred tax asset provided for  
foreign  income  tax credits in  excess of unremitted foreign  earnings (after adjustment of the unremitted foreign earnings 
liability to reflect the lower U.S. tax rate) to transition to the territorial tax system, and

$32.1 million of current income tax expense relating to the provisional estimate of the one-time mandatory tax (Transition 
Tax) on undistributed earnings of the Company's non-U.S. subsidiaries.

In addition, as a result of the transition to a territorial tax system in the U.S., the effective tax rate for the year ended December 
31, 2017 included a $25.4 million income tax benefit, as foreign tax rates were lower than the 2017 U.S. corporate income tax
rate of 35%.

Given the significance of the legislation, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118 
(SAB  118),  which  allowed  registrants  to  record  provisional  amounts  of  income  tax  during  a  one-year  “measurement  period.” 
Provisional amounts included any changes as a result of further guidance and interpretations issued in the future and also included
any indirect impacts required to be recorded, including for example amounts recorded for state income taxes.

December 2018 marked the end of the provisional measurement period for purposes of SAB 118. As such, the Company has 
completed the analysis based  on current legislative updates relating to the 2017 Tax Act, which resulted in an increase of $1
million to the Transition Tax obligation initially recorded in 2017. The Company also decreased its provisional foreign tax credits 
on repatriated earnings initially recorded at December 31, 2017, by $3.6 million during 2018 based on additional guidance and
clarifications issued.

F-19

Income tax expense (benefit) includes the following components: 

2019 

Current 
Deferred 

2018 

Current 
Deferred 

2017 

Current 
Deferred 

   Federal 

State 

     Foreign 

Total 

   $ 

   $ 

   $ 

   $ 

35,324      $ 
3,149        
38,473      $ 

13,711      $ 
1,333        
15,044      $ 

150,261      $ 
—        
150,261      $ 

199,296   
4,482   
203,778   

45,996      $ 
(9,759 )      
36,237      $ 

13,262      $ 
(2,272 )      
10,990      $ 

151,312      $ 
—        
151,312      $ 

210,570   
(12,031 ) 
198,539   

   $  101,821      $ 
(42,474 )      
59,347      $ 

   $ 

20,490      $ 
(1,221 )      
19,269      $ 

149,596      $ 
—        
149,596      $ 

271,907   
(43,695 ) 
228,212   

The components of earnings before income taxes are as follows: 

United States 
Foreign 

2019 

2018 

2017 

   $ 

327,878      $ 

313,178      $ 

276,714   

467,916        
795,794      $ 

505,151        
818,329      $ 

441,881   
718,595   

   $ 

Income tax expense differs from amounts computed by applying the United States Federal income tax rate of 21% in both 2019 
and 2018 and 35% in 2017 when compared to earnings before income taxes as a result of the following: 

Computed “expected” tax expense 
Increase (decrease) in income taxes resulting from: 

Effect of foreign taxes 
State income taxes, net of Federal income tax benefit 
Nondeductible executive compensation 
Stock compensation expense, net 
Enactment of 2017 Tax Act 
Other, net 

2019 

2018 

2017 

   $ 

167,117      $ 

171,849      $ 

251,508   

26,599        
11,885        
2,838        
(2,689 )      
—        
(1,972 )      
203,778      $ 

16,445        
8,682        
3,126        
(3,860 )      
—        
2,297        
198,539      $ 

(25,374 ) 
12,525   
—   
63   
(13,894 ) 
3,384   
228,212   

   $ 

In addition to the lower U.S. federal tax rate that resulted from the 2017 Tax Act, the Company's effective tax rate in both 2019 
and 2018 benefited from significant share-based compensation deductions. In 2019 and 2018, the Company also benefited from 
U.S. Federal tax credits totaling $15.7 million and $20.3 million, respectively, principally because of withholding taxes related to 
the Company's foreign operations, as well as U.S. income tax deductions for Foreign-derived intangible income (FDII) of $9.0 
million  and  $4.8  million,  respectively.  Also,  in  both  2019  and  2018,  the  Company  received  state  income  tax  refunds  totaling 
approximately  $4  million.  These  amounts  were  partially  offset  by  the  effect  of  higher  foreign  tax  rates  of  the  Company's 
international subsidiaries, when compared to the U.S. Federal income tax rate of 21%, as well as certain expenses that are no 
longer deductible under the 2017 Tax Act, including certain executive compensation in excess of amounts allowed. 

F-20. 

 
 
 
  
  
    
    
  
  
     
         
         
         
    
  
  
     
  
  
  
     
         
         
         
    
  
  
     
  
  
  
     
         
         
         
    
  
  
     
  
  
 
 
  
  
  
    
    
  
  
  
     
  
  
 
 
  
  
  
    
    
  
  
  
     
         
         
    
  
     
  
     
  
     
  
     
  
     
  
     
  
  
 
 
The tax effects of temporary differences and tax credits that give rise to significant portions of deferred tax assets and deferred 
tax liabilities are as follows: 

Years ended December 31, 
Deferred Tax Assets: 
Deductible stock compensation expense, net 
Operating lease liabilities 
Accrued third party obligations, deductible for taxes upon economic performance 
Excess of financial statement over tax depreciation 
Foreign currency translation adjustments 
Retained liability for cargo claims 
Provision for doubtful accounts receivable 
Total gross deferred tax assets 
Deferred Tax Liabilities: 
Unremitted foreign earnings, net of related foreign tax credits 
Operating lease assets 
Deferred contract costs 
Total gross deferred tax liabilities 
Net deferred tax assets 

   $ 

   $ 

2019 

2018 

18,569      $ 
52,966        
5,333        
5,802        
9,248        
1,006        
916        
93,840        

31,615        
52,351        
1,840        
85,806        
8,034      $ 

19,011   
—   
7,726   
5,134   
37,299   
1,025   
1,443   
71,638   

31,173   
—   
—   
31,173   
40,465   

Based on management’s review of the Company’s tax positions, the Company had no significant unrecognized tax benefits as of 
December 31, 2019 and 2018. 

The Company is subject to taxation in various states  and many foreign jurisdictions including the People’s Republic of China, 
including Hong Kong, Taiwan, Vietnam, India, Mexico, Canada, Netherlands and the United Kingdom. The Company believes 
that its tax positions, including intercompany transfer pricing policies, are reasonable and consistently applied. The Company is 
under, or may be subject to, audit or examination and assessments by the relevant authorities in respect to these and any other 
jurisdictions  primarily  for years  2009 and  thereafter.  Sometimes  audits  result  in  proposed  assessments  where  the  ultimate 
resolution  could result in significant additional  tax, penalties and interest payments being required. The Company establishes 
liabilities when, despite its belief that the tax return positions are appropriate and consistent with tax law, it concludes that it may 
not be successful in realizing the tax position. In evaluating a tax position, the Company determines whether it is more likely than 
not that the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based 
on the technical merits of the position and in consultation with qualified tax advisors.  

The total amount of the Company’s tax contingencies may increase in 2020. In addition, changes in state, federal, and foreign 
tax laws and changes in interpretations of these laws may increase the Company’s existing tax contingencies. The timing of the 
resolution of income tax examinations can be highly uncertain, and the amounts ultimately paid including interest and penalties, 
if any, upon resolution of the issues raised by the taxing authorities may differ from the amounts recorded. It is reasonably possible 
that within the  next twelve months the Company may undergo further audits and examinations by various tax authorities and 
possibly may reach resolution related to income tax examinations in one or more jurisdictions. These assessments or settlements 
could result in changes to the Company’s contingencies related to positions on tax filings in future years.  The estimate of any 
ultimate tax liability contains assumptions based on experiences, judgments about potential actions by taxing jurisdictions as well 
as  judgments  about  the  likely  outcome  of  issues  that  have  been  raised  by  the  taxing  jurisdiction.  Any  interest  and  penalties 
expensed in relation to the underpayment of income taxes were insignificant for the years ended December 31, 2019, 2018 and 
2017. 

F-21. 

 
 
   
  
    
  
  
     
         
    
  
  
     
  
     
  
     
  
     
  
     
  
     
  
     
  
     
         
    
  
     
  
     
  
     
  
     
  
 
NOTE 8.

COMMITMENTS

A.

| Unconditional Purchase Obligations

The  Company  enters  into  short-term  unconditional  purchase  obligations  with  asset-based  providers  reserving  space  on  a 
guaranteed basis. The pricing of these obligations varies to some degree with market conditions. Historically, the Company has 
met these  obligations in the normal course of business within one year. In the regular course of business, the Company also 
enters into agreements with service providers to maintain or operate equipment, facilities or software that can be longer than one 
year. We also regularly have contractual obligations for specific projects related to improvements of our owned or leased facilities 
and information technology infrastructure. Purchase obligations outstanding as of December 31, 2019 totaled $96,380. 

B.

| Employee Benefits

The Company has employee savings plans under which the Company provides a discretionary matching contribution. In 2019, 
2018 and 2017, the Company’s contributions under the plans were $19,624, $19,600, and $18,210, respectively.

C.

| Credit Arrangements

Certain of the Company’s foreign subsidiaries maintain bank lines of credit for short-term working capital purposes. A few of these 
credit lines are supported by standby letters of credit issued by a United States bank, or guarantees issued by the  Company to 
the foreign banks issuing the credit line. At December 31, 2019, the Company was contingently liable for approximately $69,489 
under  outstanding standby  letters of credit  and  guarantees. At December 31, 2019, the Company  was in compliance  with all 
restrictive covenants of these credit lines and the associated credit facilities.

The standby letters of credit and guarantees relate to obligations of the Company’s foreign subsidiaries for credit extended in the 
ordinary course of business by direct carriers, primarily airlines, and for duty and tax deferrals available from governmental entities 
responsible for customs and value-added-tax (VAT) taxation. The total underlying amounts due and payable for transportation 
and governmental excise taxes are properly recorded as obligations in the books of the respective foreign subsidiaries, and there 
would be no need to record additional expense in the unlikely event the parent company were to be required to perform.

NOTE 9.

CONTINGENCIES

The Company is involved in claims, lawsuits, government investigations and other legal matters that arise in the ordinary course 
of business and  are  subject  to  inherent uncertainties. Currently, in management's opinion  and  based  upon advice from legal 
advisors, none of these matters are expected to have a significant effect on the Company's operations, cash flows or financial 
position. As of December 31, 2019, the amounts recorded for these claims, lawsuits, government investigations and other legal 
matters are not significant to the Company's operations, cash flows or financial position. At this time, the Company is unable to 
estimate any additional loss or range of reasonably possible losses, if any, beyond the amounts recorded, that might result from 
the resolution of these matters.

F-22.

NOTE 10.

BUSINESS SEGMENT INFORMATION

Financial information regarding 2019, 2018 and 2017 operations by the Company’s designated geographic areas is as follows:

UNITED
STATES

OTHER
NORTH
AMERICA

LATIN
AMERICA

NORTH
ASIA

SOUTH
ASIA

EUROPE

MIDDLE
EAST,
AFRICA
AND
INDIA

ELIMINATIONS CONSOLIDATED

$ 2,712,067

354,405

150,202 2,494,556

743,406

1,280,669

443,487

(3,366 )

8,175,426

$ 1,528,815

212,369

87,297 1,970,662

544,873

884,968

311,997

(2,023 )

5,538,958

$ 859,946
$ 323,306

101,654
40,382

55,512
7,393

271,594
252,300

127,478
71,055

342,073
53,628

112,844
18,646

$ 1,978,307
28,666
$

153,813
2,353

72,677
1,556

538,526
1,767

178,336
1,558

551,576
9,231

219,953
1,891

$
31,049
$ 1,521,059

1,881
65,100

1,489
29,148

5,263
247,725

1,912
94,727

7,398
159,308

1,958
114,726

(1,325 )
(18 )

(1,304 )
—

—
(34,574 )

1,869,776
766,692

3,691,884
47,022

50,950
2,197,219

$ 2,479,812

355,802

156,854 2,886,322

777,863

1,330,365

464,071

(312,724 )

8,138,365

$ 1,352,924

216,753

94,041 2,315,826

591,925

926,949

330,209

(310,635 )

5,517,992

$ 816,817
$ 310,071

94,950
44,099

53,970
8,843

289,015
281,481

125,056
60,882

337,970
65,446

108,131
25,731

$ 1,689,950
21,732
$

161,604
4,259

53,542
1,042

533,071
3,057

152,646
2,182

513,744
10,815

206,367
4,387

$
33,511
$ 1,339,673

1,847
72,941

1,508
26,007

5,309
200,371

2,257
100,706

7,727
157,003

1,860
123,228

(2,099 )
10

3,635
—

—
(32,209 )

1,823,810
796,563

3,314,559
47,474

54,019
1,987,720

$ 1,962,558

268,186

111,862 2,598,376

684,877

1,115,324

426,069

(246,304 )

6,920,948

$ 953,717

149,115

53,663 2,089,141

521,427

779,622

304,802

(249,728 )

4,601,759

$ 731,020
$ 277,821

80,940
38,131

48,235
9,964

260,813
248,422

110,393
53,057

287,211
48,491

96,902
24,365

$ 1,595,140
28,212
$

151,181
1,563

55,431
4,612

458,152
3,756

137,279
1,688

501,711
53,954

215,495
1,231

3,415
9

2,619
—

$
32,017
$ 1,337,568

1,546
60,705

1,277
26,546

5,326
240,721

2,215
94,516

5,068
142,971

1,861
123,600

—
(32,254 )

1,618,929
700,260

3,117,008
95,016

49,310
1,994,373

2019
Revenues1
Directly related cost of 
transportation and 
other expenses2
Salaries and other 
operating expenses3
Operating income
Identifiable assets at 
period end
Capital expenditures
Depreciation and 
amortization
Equity
2018
Revenues1
Directly related cost of 
transportation and 
other expenses2
Salaries and other 
operating expenses3
Operating income
Identifiable assets at 
period end
Capital expenditures
Depreciation and 
amortization
Equity
2017
Revenues1
Directly related cost of 
transportation and 
other expenses2
Salaries and other 
operating expenses3
Operating income
Identifiable assets at 
period end
Capital expenditures
Depreciation and 
amortization
Equity

1

In 2019, the Company revised its process to record the transfer, between its geographic operating segments, of revenues and the directly 
related cost of transportation and other expenses for freight service transactions between Company origin and destination locations. This 
change better aligns revenue reporting with the location where the services are performed, as well  as the transactional  reporting being 
developed as part of the Company’s new accounting systems and processes. The change in presentation had no impact on consolidated 
or segment operating income. The 2019 results also include the effect of changing the presentation of certain import services from a net to 

F-23.

a gross basis, which increased segment revenues and directly related operating expenses but did not change operating income. The impact 
of these changes on reported segment revenues was immaterial and prior year segment revenues have not been revised.

2

3

Directly  related  cost  of  transportation  and  other  expenses  totals  operating  expenses  from  airfreight  services,  ocean  freight  and  ocean 
services and customs brokerage and other services as shown in the consolidated statements of earnings. 

Salaries and other operating expenses totals salaries and related, rent and occupancy, depreciation and amortization, selling and promotion 
and other as shown in the consolidated statements of earnings.

Other than  the United States, only the People’s  Republic of  China, including  Hong Kong,  represented more  than  10%  of  the 
Company’s total revenue, total operating income, total identifiable assets or equity in any period presented as noted in the table 
below.

Revenues
Operating income
Identifiable assets at year end
Equity

NOTE 11.

QUARTERLY RESULTS (UNAUDITED)

2019

2018

2017

26 %
27 %
12 %
9%

29 %
30 %
14 %
8 %

31 %
30 %
11 %
8%

2019
Revenues1
Operating income1
Net earnings
Net earnings attributable to shareholders
Diluted earnings attributable to shareholders per share
Basic earnings attributable to shareholders per share
2018
Revenues1
Operating income1
Net earnings
Net earnings attributable to shareholders
Diluted earnings attributable to shareholders per share
Basic earnings attributable to shareholders per share

1st

2nd

3rd

4th

$ 2,020,051
187,601
140,111
139,699
0.80
0.81

$ 1,854,262
192,818
136,200
135,692
0.76
0.77

2,035,579
192,201
153,530
153,149
0.88
0.90

1,957,559
183,584
140,946
140,605
0.79
0.80

2,074,855
206,550
160,627
160,221
0.92
0.94

2,090,947
203,154
163,067
162,692
0.92
0.94

2,044,941
180,340
137,748
137,326
0.79
0.81

2,235,597
217,007
179,577
179,210
1.02
1.04

The sum of quarterly per share data may not equal the per share total reported for the year.

1

The fourth quarter of 2019 was significantly impacted by declines in results in our China operations due to the slowing of 
trade to and from China, which impacted overall freight movement around the globe. The Company’s consolidated financial 
results are expected to be further impacted in 2020 due to the significance of its China operations and the effects of the 
recent outbreak of the Novel Coronavirus (COVID-19). See Note 12 for further detail. In the fourth quarter 2019 and 2018, 
the People's  Republic  of  China, including  Hong Kong,  represented  25% and 31%, respectively, of the Company’s  total 
revenues and 25% and 27%, respectively, of the Company’s total operating income.

NOTE 12.

SUBSEQUENT EVENTS

The Company expects China trade, and hence its operations, to be affected by the recent outbreak of Novel Coronavirus (COVID-19) that began 
in China and was declared by the World Health Organization as a global health emergency. As precautionary measures, the government in China 
extended the Lunar New Year Holiday into February 2020 and has implemented travel restrictions and closures of certain central China ports and 
government offices. Additionally, factories have experienced extended closures and certain airlines are cancelling flights to and from China. As a 
result, certain of  the Company’s central China offices have experienced closures and limited operations and shipments are being rerouted or 
delayed  by  customers  and  service  providers,  who  are  taking  their  own  precautionary  measures.  Also,  available  airfreight  capacity  could  be 
reduced affecting the ability to efficiently route customers’ freight. Any such conditions of operations, for an extended period of time would result 
in  a  reduction  in  shipments  that  could  negatively  affect  the  Company’s results  of  operations  in  2020. In  addition  to  traditional  supply  chain 
movements, the Company also believes this may have a further impact to global supply chains through potential shortages of raw materials, parts 
and supplies. For the years ended December 31, 2019, 2018 and 2017, the People’s Republic of China, including Hong Kong, represented 26%, 
29% and 31%, respectively, of the Company’s total revenues and 27%, 30% and 30%, respectively, of the Company’s total operating income.

F-24.

[ THIS PAGE INTENTIONALLY LEFT BLANK ]

D I R E C T O R S

R O B E R T   R .   W R I G H T

D i r e c t o r,  C h a i r m a n o f  t h e  B o a r d

G L E N N   M .   A L G E R

D i r e c t o r

R O B E R T   P .   C A R L I L E

D i r e c t o r

J A M E S   M .   D U B O I S

D i r e c t o r

M A R K   A .   E M M E R T

D I A N E   H .   G U L Y A S

D i r e c t o r

R I C H A R D   B .   M C C U N E

D i r e c t o r, A u d i t C o m m i t t e e C h a i r

A L A I N   M O N I É

D i r e c t o r

J E F F R E Y   S .   M U S S E R

D i r e c t o r,  P r e s i d e n t  &  C h i e f E x e c u t i v e  O f f i c e r

L I A N E   J .   P E L L E T I E R

D i r e c t o r, C o m p e n s a t i o n  C o m m i t t e e  C h a i r

D i r e c t o r, N o m i n a t i n g & C o r p o r a t e G o v e r n a n c e C o m m i t t e e  C h a i r

E X E C U T I V E   O F F I C E R S   &   S E N I O R   M A N A G E R S

J E F F R E Y   S .   M U S S E R 

P r e s i d e n t  & C h i e f  E x e c u t i v e  O f f i c e r

E U G E N E   K .   A L G E R 

P r e s i d e n t ,  G l o b a l S e r v i c e s

T I M O T H Y   C .   B A R B E R 

E x e c u t i v e  V i c e  P r e s i d e n t , E u r o p e 

D A N A   L .   L O R E N Z E 

S e n i o r V i c e P r e s i d e n t , G l o b a l C u s t o m s 

C H R I S T O P H E R   J .   M C C L I N C Y 

S e n i o r V i c e P r e s i d e n t & C h i e f I n f o r m a t i o n O f f i c e r 

B R A D L E Y   S .   P O W E L L 

S e n i o r V i c e P r e s i d e n t & C h i e f F i n a n c i a l O f f i c e r

B L A K E   R .   B E L L 

S e n i o r  V i c e P r e s i d e n t ,  G l o b a l Tr a n s c o n 

W I L L I A M   A .   R O M B E R G E R   I I I 

S e n i o r V i c e P r e s i d e n t , T h e A m e r i c a s 

B E N J A M I N   G .   C L A R K 

R I C H A R D   H .   R O S T A N 

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P r e s i d e n t , G l o b a l G e o g r a p h i e s & O p e r a t i o n s 

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D A N I E L   R .   W A L L 

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M I C H E L L E   D .   W E A V E R 

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C O R P O R A T E   I N F O R M A T I O N

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A N N U A L   M E E T I N G

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O F   W A S H I N G T O N ,   I N C .

10 1 5 T h i r d  A v e n u e , S e a t t l e , WA  9 8 10 4

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T R A N S F E R   A G E N T ,   R E G I S T R A R ,   & 

I N V E S T O R   R E L A T I O N S

D I V I D E N D   D I S B U R S I N G   A G E N T

C O M P U T E R S H A R E   T R U S T   C O M P A N Y ,   N . A .
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A d d i t i o n a l c o p i e s o f t h i s r e p o r t a n d o t h e r f i n a n c i a l i n f o r m a t i o n i s 
a v a i l a b l e f r o m t h e i n v e s t o r r e l a t i o n s s e c t i o n o f  o u r w e b s i t e a t 
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(8 7 7)  4 9 8 - 8 8 6 1
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S e n i o r V i c e P r e s i d e n t 
& C h i e f F i n a n c i a l O f f i c e r
E x p e d i t o r s I n t e r n a t i o n a l o f Wa s h i n g t o n , I n c .
10 1 5 T h i r d A v e n u e , S e a t t l e , WA 9 8 10 4

S U S T A I N A B I L I T Y

I N D E P E N D E N T   R E G I S T E R E D   P U B L I C

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A C C O U N T I N G   F I R M

K P M G   L L P
19 1 8 E i g h t h A v e n u e , S u i t e 2 9 0 0
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O F F I C E S

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