Document:

<PAGE>

                                                                   Exhibit 10.48

                               September 10, 2003

Lowrance Electronics, Inc.
LEI Extras, Inc.
Lowrance Contracts, Inc.
Sea Electronics, Inc.
12000 East Skelly Drive
Tulsa, Oklahoma  74128

         Re:      Deletion of Section 9.3(E) from the Loan and Security
                  Agreement with Fleet Capital Corporation

Gentlemen:

         Reference is hereby made to that certain Loan and Security Agreement,
dated December 15, 1993, executed by Fleet Capital Corporation, a Rhode Island
corporation ("Lender"), Lowrance Electronics, Inc., a Delaware corporation
("Lowrance"), LEI Extras, Inc., a Delaware corporation ("LEI"), Lowrance
Contracts, Inc., a Delaware corporation ("Contracts"), et al. (as amended from
time to time, the "Loan Agreement"). Unless otherwise indicated, all terms used
herein shall have the same meanings as in the Loan Agreement.

         Lowrance, LEI, Contracts and Sea Electronics, Inc., an Oklahoma
corporation ("Sea") (Lowrance, LEI, Contracts and Sea being herein referred to
as the "Borrowers") have requested, effective as of the date hereof, that
Borrowers and Lender amend the Loan Agreement so as to remove in its entirety
Section 9.3(E) of the Loan Agreement.

         Lender hereby agrees to the revision to the Loan Agreement set forth
above and the deletion of Section 9.3(E) from the Loan Agreement; provided,
however, that (i) such agreement to the above-described revision to the Loan
Agreement shall not apply to or constitute a consent to any future amendment to
any other provision of the Loan Agreement or a waiver of any past, present or
future violation or violations of any other provision of the Loan Agreement, and
(ii) Lender's agreement to the above-described revision to the Loan Agreement
shall not directly or indirectly in any way whatsoever either: (a) impair,
prejudice or otherwise adversely affect Lender's right at any time to exercise
any right, privilege, or remedy in connection with the Loan Agreement, any other
agreement, or any other contract or instrument, or (b) amend or alter any
provision of the Loan Agreement, any other agreement, or any other contract or
instrument, or (c) constitute any course of dealing or other basis for altering
any obligation of any Borrower or any rights, privilege, or remedy of Lender
under the Loan Agreement, any other agreement, or any other contract or
instrument.

         Except as expressly set forth herein, all of the other terms,
provisions and conditions of the Loan Agreement and other agreements shall
remain and continue in full force and effect.

         Lender reserves all of its rights, privileges and remedies under the
Loan Agreement, each other agreement and any other contracts or instruments
executed by Borrowers and/or for the benefit of Lender. In order to induce
Lender to execute this letter, Borrowers accept and agree to each provision of
this letter.

<PAGE>

September 10, 2003
Page 2

         Notwithstanding any provision of this letter to the contrary, this
letter shall not be directly or indirectly effective against Lender for any
purpose unless and until Lender receives a copy of this letter which has been
duly signed by the Borrowers.

              [The Remainder of this Page Intentionally Left Blank]

<PAGE>

September 10, 2003
Page 3

                                       Yours very truly,

                                       FLEET CAPITAL CORPORATION

                                       By: ______________________________
                                       Its: _____________________________

AGREED AND ACCEPTED:

LOWRANCE ELECTRONICS, INC.

By: ___________________________
Its: __________________________

LEI EXTRAS, INC.

By: ___________________________
Its: __________________________

LOWRANCE CONTRACTS, INC.

By: ___________________________
Its: __________________________

SEA ELECTRONICS, INC.

By: ___________________________
Its: __________________________exv10w1

 

EXHIBIT 10.1

USA TRUCK, INC.

2003 RESTRICTED STOCK AWARD PLAN

AUGUST 22, 2003

 

 

TABLE OF CONTENTS

	 	 	 	 	 	 	 	 	 	 
	Section 1.	 	Purpose of Plan
	 	 	1	 
	Section 2.	 	Plan Administration
	 	 	1	 
	Section 3.	 	Shares Available for Issuance
	 	 	1	 
	 	(a	)	 	 	Maximum Number of Shares Available
	 	 	1	 
	 	(b	)	 	 	Accounting for Restricted Stock Awards
	 	 	2	 
	 	(c	)	 	 	Return of Shares to Powell
	 	 	2	 
	 	(d	)	 	 	Reservation of Shares
	 	 	2	 
	Section 4.	 	Participation
	 	 	2	 
	Section 5.	 	Restricted Stock Awards
	 	 	2	 
	 	(a	)	 	 	Grant
	 	 	2	 
	 	(b	)	 	 	Stock Award Agreements
	 	 	2	 
	 	(c	)	 	 	Vesting of Awards
	 	 	3	 
	 	(d	)	 	 	Dividends and Distributions
	 	 	3	 
	 	(e	)	 	 	Restrictions on Transfer
	 	 	3	 
	 	(f	)	 	 	Enforcement of Restrictions
	 	 	3	 
	 	(g	)	 	 	Certificates
	 	 	3	 
	 	(h	)	 	 	Effect of Forfeiture
	 	 	4	 
	Section 6.	 	Effect of Termination of Employment or Other Service
	 	 	4	 
	 	(a	)	 	 	Effect of Termination
	 	 	4	 
	 	(b	)	 	 	Date of Termination of Employment or Other Service
	 	 	4	 
	Section 7.	 	Payment of Withholding Taxes
	 	 	4	 
	Section 8.	 	Rights of Participants and the Company
	 	 	5	 
	 	(a	)	 	 	Rights as a Stockholder
	 	 	5	 
	 	(b	)	 	 	Employment or Service
	 	 	5	 
	 	(c	)	 	 	Non-Exclusivity of the Plan
	 	 	5	 
	Section 9.	 	Securities Law and Other Restrictions
	 	 	5	 
	Section 10.	 	Plan Amendment, Modification and Termination
	 	 	5	 
	Section 11.	 	Stockholder Approval
	 	 	5	 
	Section 12.	 	Effective Date and Duration of the Plan
	 	 	6	 
	Section 13.	 	Miscellaneous
	 	 	6	 
	 	(a	)	 	 	Governing Law
	 	 	6	 
	 	(b	)	 	 	Successors and Assigns
	 	 	6	 

i

 

USA TRUCK, INC.

2003 RESTRICTED STOCK AWARD PLAN

     Section 1.
Purpose of Plan. The Board of Directors of USA Truck, Inc., a
Delaware corporation (the “Company”), and Robert M. Powell (“Powell”), the
Chief Executive Officer and a principal stockholder of the Company, believe the
best interests of the Company will be advanced by encouraging and enabling
certain officers of the Company to have an increased proprietary interest in
the Company. Powell desires to facilitate the Company’s ability to accomplish
that purpose by contributing up to One Hundred Fifty Thousand (150,000) shares
of the Company’s Common Stock, par value $0.01 per share (“Common Stock”), to
the Company for purposes of issuance to such officers as awards of restricted
stock (“Awards”) under this USA Truck, Inc. 2003 Restricted Stock Award Plan
(the “Plan”), and the Company desires to accept the contribution of such shares
from Powell for that purpose. The Company and Powell believe that Awards under
the Plan will reward the recipients for their contributions to the achievement
by the Company of its business objectives and provide incentives to them to
continue to perform services for the Company to the best of their abilities.

     Section 2.
Plan Administration. The Plan shall be administered by a
person (the “Administrator”) appointed by the Board of Directors. Initially,
Powell shall serve as the Administrator. In accordance with and subject to the
provisions of the Plan, the Administrator will have the authority to determine,
and recommend to the Board of Directors, all provisions of Awards consistent
with the terms of the Plan, including, without limitation, the following: (A)
the officers of the Company who will receive Awards (each officer who receives
an Award is referred to in this Plan as a “Participant”); (B) the nature and
extent of the Awards to be made to each Participant (including the number of
shares of Common Stock to be subject to each Award); (C) the time or times when
Awards will be granted; and (D) the restrictions and other conditions
(including, for example, the lapse of time and the achievement of specified
performance goals) to which the vesting of Awards may be subject. Each Award,
however, shall be subject to the approval of the full Board of Directors and
shall be made only after the Board has approved (i) the transfer of shares of
Common Stock to the Company by Powell as contemplated by Section 3, (ii) the
grant of such Award to a specific Participant, and all terms and conditions
(including vesting and forfeiture provisions) associated with such Award and
(iii) the transfer back to the Company (as provided in Section 5(h)) of the
shares of Common Stock subject to the Award (or the then-unvested portion
thereof) upon forfeiture of such shares in accordance with the Plan and the
agreement entered into by the Company and the Participant in connection with
such Award. Neither the Administrator nor any member of the Board will be
liable for any action or determination made in good faith with respect to the
Plan or any Award granted under the Plan.

     Section 3.
Shares Available for Issuance.

     (a) 
Maximum Number of Shares Available. The maximum aggregate number of
shares of Common Stock that will be available for issuance under the Plan will
be One Hundred Fifty Thousand (150,000) shares of Common Stock. It is the
mutual desire of the Company and Powell that the issuance of shares of
restricted stock pursuant to Awards granted under the Plan shall not dilute the
interests of the stockholders of the Company. For that reason, the shares
available for issuance under the Plan shall consist solely of shares of Common
Stock contributed to the Company by Powell specifically for the purpose of
issuance as restricted stock pursuant to Awards granted under the Plan. Such
number and kind of shares shall be appropriately adjusted in the event of any
stock splits, reverse stock splits or stock dividends hereafter paid or
declared with respect to such stock. The contribution of shares of Common
Stock to the Company by Powell for purposes of the Plan may occur at such time
or times as Powell may determine, provided, however, that Awards may not be
made under the Plan with respect to

1

 

a number of shares, in the aggregate, that exceeds the number of shares of
Common Stock that shall have been contributed to the Company by Powell for such
purpose, plus the number of shares returned to the Company as contemplated by
Section 5(h), on or prior to the date of such Awards (subject to adjustment as
contemplated by the preceding sentence).

     (b)  Accounting for Restricted Stock Awards. Shares of Common Stock that
are issued under the Plan, including shares that remain subject to forfeiture
under outstanding Awards, will be applied to reduce the maximum number of
shares of Common Stock remaining available for issuance under the Plan. Any
shares of Common Stock that are forfeited back to the Company as contemplated
in Section 5(h) for any reason prior to the Primary Termination Date (as
defined in Section 12) will automatically again become available for issuance
under the Plan through the Primary Termination Date.

     (c)  Return of Shares to Powell. Upon any termination of the Plan, all
shares then available for issuance under the Plan and not subject to
outstanding Awards will be returned to Powell on or as promptly as practicable
after the Primary Termination Date. Any shares of Common Stock that then
remain subject to forfeiture under outstanding Awards and are subsequently
forfeited by a Participant and returned to the Company pursuant to Section 5(h)
will be returned to Powell by the Company on or before December 31 of the year
in which the forfeiture occurs, except that any and all such shares not
previously returned to Powell will be returned to him on or as promptly as
practicable after the Final Termination Date (as defined in Section 12). Upon
the return of shares to Powell as contemplated by this paragraph (c), such
shares shall be owned outright by Powell, without restriction of any kind
(other than such restrictions on transfer as may exist under federal or state
securities laws). The Company’s obligation to return shares to Powell pursuant
to this paragraph (c) will survive termination of the Plan.

     (d)  Reservation of Shares. All shares of Common Stock that are available
for issuance as Awards under the Plan (including shares that have been returned
to the Company following forfeiture of prior Awards), and all shares of Common
Stock that are subject to the Company’s obligations under Section 3(c), shall
be reserved and set aside by the Company for those purposes.

     Section 4.
Participation. Participants in the Plan will be those
officers of the Company who, in the judgment of the Administrator, have
contributed, are contributing or are expected to contribute to the achievement
of economic objectives of the Company. Awards will be deemed to be granted as
of the date specified by the Administrator and approved by the Board of
Directors.

     Section 5. Restricted Stock
Awards.

     (a)  Grant. Each Award will be subject to such terms, conditions and
restrictions, consistent with the other provisions of the Plan, as may be
determined by the Administrator and approved by the Board of Directors.

     (b)  Stock Award Agreements. Upon the granting of an Award to a
Participant, the Company shall prepare and deliver to such Participant an
agreement substantially in the form attached hereto as Exhibit A (a “Stock
Award Agreement”) with such modifications, consistent with the Plan, as may be
approved by the Board of Directors and as may be necessary to reflect the
specific terms and conditions of the Award approved in accordance with Section
2. The approval by the Board of Directors of each Award shall include, without
limitation, specific approval of the number of shares of Common Stock covered
by the Award, the vesting and forfeiture provisions (including performance
goals), the return of shares covered by the Award (and of any shares of Common
Stock that may be issued in respect thereof as, for example, stock dividends)
to the Company upon any forfeiture thereof and the right of the Participant to
use shares of Common Stock vesting under the Award, or other shares of Common
Stock owned by the Participant, to satisfy Tax Obligations (as contemplated by
Section 7 of this Plan). In the

2

 

event of inconsistency between the terms of any Stock Award Agreement and this
Plan, the terms of the Plan shall control.

     (c)  Vesting of Awards. The shares of Common Stock subject to an Award
shall vest, and the forfeiture provisions and restrictions on transfer
applicable to such Award shall terminate, as determined by the Administrator
and approved by the Board, subject to the following:

		
	 	     (i) No shares may vest less than one year after the date of grant of
the Award;

		
	 	     (ii) No more than twenty percent (20%) of the shares subject to an
Award may vest during any period of less than one year; and

		
	 	     (iii) No shares subject to an Award may continue to vest after the
Participant has ceased to be in the continuous employ or service as an
officer of the Company or a subsidiary.

     (d)  Dividends and Distributions. Unless otherwise set forth in the Stock
Award Agreement evidencing the Award, the Board of Directors shall determine at
the time of declaration of any dividends or distributions with respect to
shares of Common Stock subject to the unvested portion of an Award whether such
dividends or distributions will be subject to the same restrictions (including
risk of forfeiture) as the shares to which such dividends or distributions
relate. The Board of Directors shall also determine whether the Company will
withhold any such dividend or distribution pending vesting of the shares to
which it relates and, in such event, the Board will determine whether any
interest will be paid on such dividend or distribution.

     All stock dividends, stock rights and stock issued upon split-ups or
reclassifications of shares of Common Stock shall be subject to the same
restrictions as the shares with respect to which such stock dividends, rights
or additional shares are issued, and may be held in custody as provided in
Section 5(f).

     (e)  Restrictions on Transfer. Except as may be otherwise expressly
permitted by the Stock Award Agreement evidencing an Award, no right or
interest of any Participant in shares subject to an Award prior to the vesting
of such shares will be assignable or transferable, or subjected to any lien,
either voluntarily or involuntarily, directly or indirectly, by operation of
law or otherwise.

     (f)  Enforcement of Restrictions. To enforce the restrictions referred to
in this Section 5, the Administrator may require the Participant, until the
restrictions have lapsed, to keep the stock certificates, together with duly
endorsed stock powers, in the custody of the Company or its transfer agent.

     (g)  Certificates. Subject to paragraph (f) above, a recipient of an Award
shall be issued a certificate or certificates evidencing the shares subject to
such Award. Such certificates shall be registered in the name of the
Participant, and shall bear an appropriate legend referring to the terms,
conditions and restrictions applicable to such Award, which legend shall be in
substantially the following form:

		
	 	“The transferability of this certificate and the
shares represented hereby are subject to the terms and
conditions (including forfeiture) of the USA Truck, Inc.
2003 Restricted Stock Award Plan and an Agreement entered
into between the registered owner and USA Truck, Inc.
Copies of such Plan and Agreement are on file in the
corporate offices of USA Truck, Inc.”

3

 

     (h)  Effect of Forfeiture. Upon the forfeiture of any shares of Common
Stock subject to an outstanding Award pursuant to the terms and provisions of
the Plan or any Stock Award Agreement, such shares shall automatically be
forfeited and returned to the Company, without the necessity of any further
action by the Participant or the Company. Any such shares that are forfeited
on or prior to the Primary Termination Date shall thereafter be available for
issuance as new Awards under the Plan through the Primary Termination Date.

     Section 6.
Effect of Termination of Employment or Other Service.

     (a)  Effect of Termination. In the event a Participant’s full-time
employment or service as an officer of the Company or a subsidiary of the
Company is terminated by the Company or by the Participant for any reason, with
or without cause, and including without limitation terminations resulting from
the Participant’s retirement, death or disability, all unvested portions of all
Awards then held by the Participant will automatically terminate and all
unvested shares covered thereby will be forfeited.

     (b)  Date of Termination of Employment or Other Service. Unless the
Administrator otherwise determines in his sole discretion, a Participant’s
employment or service as an officer will, for purposes of the Plan, be deemed
to have terminated on the date recorded on the personnel or other records of
the Company or the applicable subsidiary for which the Participant provides
employment or service as an officer, as determined by the Administrator in his
sole discretion based upon such records. Any decision to terminate the
employment or service of a Participant must be made or approved by the Board of
Directors or by a duly authorized officer of the Company, other than the
Administrator.

     Section 7.
Payment of Withholding Taxes. The Company is entitled to (i)
withhold and deduct from wages of the Participant (or from other amounts that
may be due and owing to the Participant from the Company or any subsidiary), or
make other arrangements for the collection of, all legally required amounts
necessary to satisfy the Participant’s share of any and all federal, state and
local withholding and employment-related tax requirements attributable to an
Award (the “Tax Obligations”), including, without limitation, the grant,
vesting of, or payment of dividends with respect to, shares governed by an
Award, or (ii) require the Participant promptly to remit the amount necessary
to satisfy the Tax Obligations to the Company before taking any action,
including issuing any shares of Common Stock, with respect to an Award. To the
extent any such taxes require a determination of the fair market value of any
Award Shares, such value shall be determined by reference to the average of the
high and low sale price of the Company’s Common Stock on the Nasdaq Stock
Market (or other exchange or market on which the Common Stock may then be
listed) on the relevant date (or if there are no sales on such date, on the
last preceding date for which such high and low sale price information is
available), subject to such adjustments for nontransferability or other factors
as the Company’s Board of Directors may determine to be appropriate.

     Notwithstanding the foregoing, the Participant shall have the right to
satisfy, in whole or in part, any Tax Obligations that arise in connection with
the grant or vesting of an Award by either (a) electing to
have the Company
withhold from the shares vesting a number of whole shares of Common Stock
having an aggregate fair market value on the vesting date equal to the amount
necessary to satisfy such Tax Obligations or (b) assigning and delivering to
the Company other shares of Common Stock owned by the Participant having an
aggregate fair market value on the grant date or vesting date, as the case may
be, equal to the amount necessary to satisfy such Tax Obligations. In no
event, however, may a Participant use unvested shares to satisfy any Tax
Obligations. For purposes of this paragraph, the fair market value of each
share of Common Stock withheld or delivered pursuant to this paragraph shall be
equal to the fair market value per share on the relevant date of the shares of
Common Stock granted or vesting pursuant to the Award, and if no such fair
market value is determined, then the fair market value of the shares

4

 

withheld or delivered to the Company shall be the average of the high and low
sale price of the Company’s Common Stock on the Nasdaq Stock Market (or other
exchange or market on which the Common Stock may then be listed) on the
relevant date (or if there are no sales on such date, on the last preceding
date for which such high and low sale price information is available). Any
difference between the amount of the Tax Obligations and the fair market value
of the shares withheld or delivered to the Company in accordance with this
paragraph shall be paid in a manner contemplated by the preceding paragraph of
this Section 7. Any shares of Common Stock withheld or delivered to the
Company pursuant to this paragraph will become property of the Company, and
such shares shall not thereafter be available to be subject to an Award granted
under the Plan and shall not be returned to Powell pursuant to Section 3(c).
Any election made by a Participant under this paragraph must be made in writing
to the Company before the occurrence of the event (i.e., the granting or
vesting of an Award) with respect to which such election is made, and shall
be irrevocable.

     Section 8.
Rights of Participants and the Company.

     (a)  Rights as a Stockholder. Subject to the terms, conditions,
restrictions and limitations set forth in Section 5 or elsewhere in the Plan or
in the applicable Stock Award Agreement, a Participant will have, with respect
to shares of Common Stock (vested and unvested) issued to the Participant as an
Award, all voting, dividend, liquidation and other rights of a stockholder of
the Company.

     (b)  Employment or Service. Nothing in the Plan will interfere with or
limit in any way the right of the Company or any subsidiary to terminate the
employment or service of any Participant at any time, nor confer upon any
Participant any right to continue in the employ or service of the Company or
any subsidiary.

     (c)  Non-Exclusivity of the Plan. Nothing contained in the Plan is
intended to modify or rescind any previously approved compensation plans or
programs of the Company or create any limitations on the power or authority of
the Board of Directors to adopt such additional or other compensation
arrangements as the Board may deem necessary or desirable.

     Section 9.
Securities Law and Other Restrictions. Notwithstanding any
other provision of the Plan or any Stock Award Agreements entered into pursuant
to the Plan, the Company will not be required to issue any shares of Common
Stock under this Plan, and a Participant may not sell, assign, transfer or
otherwise dispose of shares of Common Stock issued pursuant to Awards granted
under the Plan, unless there is in effect with respect to such shares a
registration statement under the Securities Act of 1933 and any applicable
state securities laws or an exemption from such registration under such Act and
applicable state securities laws. The Company may condition such issuance,
sale or transfer upon the receipt of any representations or agreements from the
parties involved, and the placement of any legends on certificates representing
shares of Common Stock, as the Company may deem necessary or advisable in order
to comply with such securities laws or other restrictions.

     Section 10.
Plan Amendment, Modification and Termination. The Board may
suspend or terminate the Plan or any portion thereof at any time, and may amend
the Plan from time to time in such respects as the Board may deem advisable in
order that Awards under the Plan will conform to any change in applicable laws
or regulations or in any other respect the Board may deem to be in the best
interests of the Company; provided, however, that no amendments to the Plan
will be effective without approval of the stockholders of the Company if
stockholder approval of the amendment is then required under the Securities
Exchange Act of 1934 or the rules of any stock exchange or stock market on
which

5

 

the Company’s securities are listed or traded. No termination, suspension
or amendment of the Plan may adversely affect any outstanding Award without the
consent of the affected Participant.

     Section 11. Stockholder Approval. Any Award granted under the Plan prior
to the date on which the Plan is approved by stockholders holding at least a
majority of the voting stock of the Company represented in person or by proxy
at a duly held stockholders’ meeting shall be contingent upon such approval.
If the Plan is not so approved by stockholders within one year after the date
on which the Plan is approved by the Board of Directors, then the Plan, and any
and all Awards granted under the Plan, shall terminate and be null and void as
of the date of Board approval, as if the Plan had never been adopted or
implemented and no Awards had ever been granted.

     Section 12. Effective Date and Duration of the Plan. The effective date
of the Plan shall be the date the Plan is approved by the Board of Directors
(which approval shall specifically include, without limitation, the
contribution and transfer of shares of Common Stock to the Company by Powell
pursuant to Section 3(a) and the return of shares of Common Stock to Powell
pursuant to Section 3(c)), provided that the Plan is, within one year after
such date, approved by the stockholders of the Company as contemplated in
Section 11. If so approved, the Plan will terminate at 11:59 p.m., Central
time, on August 31, 2009 and may be terminated prior to such time by action of
the Board of Directors (the date on which the Plan terminates or is terminated
as contemplated by this sentence is referred to in this Plan as the “Primary
Termination Date”). No Award will be granted after the Primary Termination
Date. Awards outstanding upon termination of the Plan on the Primary
Termination Date may continue to vest, in accordance with the terms and
provisions of this Plan and the applicable Stock Award Agreement, and the
provisions of this Plan shall remain in effect for the purpose of governing
such outstanding Awards and for the other purposes set forth in this Plan
(other than the granting of new Awards) until the date immediately following
the date on which all shares subject to such outstanding Awards shall have
either vested or been forfeited and returned to the Company in accordance with
this Plan and the applicable Stock Award Agreements (the “Final Termination
Date”).

     Section 13. Miscellaneous.

     (a)  Governing Law. The validity, construction, interpretation,
administration and effect of the Plan and any rules, regulations and actions
relating to the Plan will be governed by and construed in accordance with the
laws of the State of Delaware.

     (b)  Successors and Assigns. The Plan and any Stock Award Agreements
evidencing Awards will be binding upon and inure to the benefit of the
successors and permitted assigns of the Company and the Participants. Without
limiting the foregoing, in the event of any acquisition or change of control of
the Company, the acquiring, surviving or succeeding corporation or other entity
shall be bound by the terms and provisions of all outstanding Awards and by the
Company’s obligations under Section 3(c) (adjusted as necessary to give effect
to any change in the Common Stock resulting from the acquisition or other
transaction), and the Board of Directors of the Company shall take such actions
as shall be necessary and appropriate to enforce the provisions of this
paragraph.

6

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