Abstract: The method allows for analyzing the profitability of each of two or more freight loads hauled by a freight-hauling vehicle while the vehicle travels through a round trip from a home location to a terminating location. The total cost associated with all of the freight loads carried during the round trip are apportioned among each of the freight loads based on the revenue contribution of the load, the total revenue from the round trip, the actual cost associated with the load, and the total cost of the round trip. A computer-readable medium is encoded with a plurality of processor-executable instruction sequences for analyzing the profitability of each of two or more freight loads hauled by a freight-hauling vehicle while the vehicle travels through a round trip from a home location to a terminating location.