Revenue Recognition

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Revenue Recognition

Revenue Recognition

Our products include seating systems, plastic components, cab structures, warehouse automation subsystems, electrical wire harnesses, mirrors, wipers and other accessories. We sell these products into multiple geographic regions including North America, Europe and Asia-Pacific and to multiple end markets. The nature, timing and uncertainty of recognition of revenue and associated cash flows across the varying product lines, geographic regions and customer end markets is substantially consistent.

Contractual Arrangements - Revenue is measured based on terms and conditions specified in contracts or purchase orders with customers. We have long-term contracts with some customers that govern overall terms and conditions which are accompanied by purchase orders that define specific order quantities and/or price. We have many customers with which we conduct business for which the terms and conditions are outlined in purchase orders without a long-term contract. We generally do not have customer contracts with minimum order quantity requirements.

Amount and Timing of Revenue Recognition - The transaction price is based on the consideration to which the Company will be entitled in exchange for transferring control of a product to the customer. This is defined in a purchase order or in a separate pricing arrangement and represents the stand-alone selling price. Our payment terms vary by customer. None of the Company's business arrangements as of December 31, 2021, contained a significant financing component. We typically do not have multiple performance obligations requiring us to allocate a transaction price.

We recognize revenue at the point in time when we satisfy a performance obligation by transferring control of a product to a customer, usually at a designated shipping point and in accordance with customer specifications. Estimates are made for variable consideration resulting from quality, delivery, discounts or other issues affecting the value of revenue and accounts receivable. This amount is estimated based on historical trends and current market conditions, and only amounts deemed collectible are recognized as revenues.

Other Matters - Shipping and handling costs billed to customers are recorded in revenues and costs associated with outbound freight are generally accounted for as a fulfillment cost and are included in cost of revenues. We generally do not provide for extended warranties or material customer incentives. Our customers typically do not have a general right of return for our products.

We had outstanding customer accounts receivable, net of allowances, of $174.5 million as of December 31, 2021 and $151.1 million as of December 31, 2020. We generally do not have other assets or liabilities associated with customer arrangements.

Revenue Disaggregation - The following is the composition, by product category, of our revenues:

	Twelve Months Ended December 31, 2021
	Vehicle Solutions		Warehouse Automation		Electrical Systems		Aftermarket and Accessories		Total
Seats	$	267,580	$	—	$	—	$	55,377	$	322,957
Electrical wire harnesses, panels and assemblies	2,682		25,329		168,108		11,214		207,333
Trim	154,205		—		—		2,555		156,760
Warehouse Automation	—		162,583		—		—		162,583
Cab structures	69,749		—		—		7,761		77,510
Mirrors, wipers and controls	4,697		—		863		38,875		44,435
Total	$	498,913	$	187,912	$	168,971	$	115,782	$	971,578

	Twelve Months Ended December 31, 2020
	Vehicle Solutions		Warehouse Automation		Electrical Systems		Aftermarket and Accessories		Total
Seats	$	205,232	$	147	$	—	$	58,832	$	264,211
Electrical wire harnesses, panels and assemblies	1,751		37,949		138,903		9,362		187,965
Trim	109,450		—		—		2,413		111,863
Warehouse Automation	—		63,559		—		—		63,559
Cab structures	46,483		—		—		3,298		49,781
Mirrors, wipers and controls	3,720		—		2,191		34,409		40,320
Total	$	366,636	$	101,655	$	141,094	$	108,314	$	717,699

	Twelve Months Ended December 31, 2019
	Vehicle Solutions		Warehouse Automation		Electrical Systems		Aftermarket and Accessories		Total
Seats	$	291,496	$	—	$	—	$	71,272	$	362,768
Electrical wire harnesses, panels and assemblies	2,404		11,652		172,341		11,799		198,196
Trim	193,918		—		342		1,827		196,087
Warehouse Automation	—		1,151		—		—		1,151
Cab structures	85,885		—		—		1,987		87,872
Mirrors, wipers and controls	4,286		—		5,715		45,163		55,164
Total	$	577,989	$	12,803	$	178,398	$	132,048	$	901,238