Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 20,887	$ 28,570
Accounts receivable, less allowance of $130 and $144	68,521	48,362
Inventories	78,533	71,163
Deferred income tax assets	$ 4,658	7,799
Income taxes receivable		1,696
Other current assets	$ 2,901	3,661
Total current assets	175,500	161,251
Property, plant and equipment, net	47,799	50,417
Goodwill	15,961	15,961
Intangible assets, net	7,315	8,958
Other assets	1,910	2,226
TOTAL ASSETS	248,485	238,813
Current liabilities:
Accounts payable	38,923	22,762
Accrued warranty	11,239	9,237
Accrued customer rebates	3,533	2,166
Accrued compensation and related taxes	9,183	8,226
Deposits from customers	11,045	11,524
Other current liabilities and accrued expenses	5,363	6,646
Current portion of long-term debt	62	59
Total current liabilities	79,348	60,620
Other non-current liabilities	1,984	2,365
Long-term debt, less current portion	5,155	5,202
Deferred income tax liabilities	$ 2,018	$ 2,008
Shareholders' equity:
Preferred stock, no par value: 2,000 shares authorized (none issued)
Common stock, $0.01 par value; 40,000 shares authorized; 34,275 and 34,094 outstanding	$ 343	$ 341
Additional paid-in capital	76,307	75,695
Retained earnings	83,489	92,724
Total Spartan Motors, Inc. shareholders’ equity	160,139	168,760
Non-controlling interest	(159)	(142)
Total shareholders’ equity	159,980	168,618
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 248,485	$ 238,813