Deductions & credits

I am not talking about taxes.  My husband is a owner/operator of a trucking LLC and I do his taxes.  He receives load to delivery through a larger trucking company which withholds money from his pay to go in a escrow account.  Through my research I have found that as a owner/operator in the trucking industry it is a deduction on his taxes and I am not sure if it should go under other expenses or somewhere else on the Schedule C.