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Segments
 9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segments Segments
The Company has determined that it has three reportable segments for financial reporting purposes. Management evaluates the performance of its business segments primarily on gross profit. The Company's chief decision maker ("CODM"), our CEO, allocates resources and assesses the performance of each operating segment using information about the operating segment's net sales and income from operations. The CODM does not evaluate operating segments using asset or liability information.

AAON Oklahoma: AAON Oklahoma designs, manufactures, sells and services standard, semi-custom and custom HVAC systems, designs and produces controls solutions for all of our HVAC units and sells retail parts to customers through our two retail part stores. Through the NAIC research and development laboratory facility, AAON Oklahoma is able test units under various environmental conditions. AAON Oklahoma includes the operations of both our Tulsa, Oklahoma and Parkville, Missouri facilities, our NAIC research and development laboratory facility and two retail parts locations.

AAON Coil Products: AAON Coil Products designs and manufactures a selection of our standard, semi-custom and custom HVAC systems. In addition, AAON Coil Products designs and manufactures various heating and cooling coils to be used in HVAC systems, mostly for the benefit of AAON Oklahoma and AAON Coil Products. AAON Coil Products consists of operations at our Longview, Texas facilities.

BasX: BasX provides product development design and manufacturing of custom engineered air handling systems including high efficiency data center cooling solutions, cleanroom solutions, HVAC systems and modular solutions. BasX consists of operations at our Redmond, Oregon facility.

The following table summarizes certain financial data related to our segments. Transactions between segments are recorded based on prices negotiated between the segments. The Gross Profit amounts shown below are presented after elimination entries.
Three Months EndedNine Months Ended
 September 30, 2022September 30, 2021September 30, 2022September 30, 2021
Net Sales(in thousands)
AAON Oklahoma
     External sales$179,169 $122,136 $476,517 $348,378 
     Inter-segment sales998 817 2,157 2,026 
AAON Coil Products
     External sales30,504 16,435 79,193 49,857 
     Inter-segment sales8,037 5,508 24,047 16,979 
BasX1
External sales32,932 — 78,480 — 
Inter-segment sales61 — 61 — 
Eliminations(9,096)(6,325)(26,265)(19,005)
             Net sales$242,605 $138,571 $634,190 $398,235 
 
Gross Profit
AAON Oklahoma$45,643 $31,730 $111,216 $99,725 
AAON Coil Products10,564 4,289 26,344 11,558 
BasX1
9,384 — 21,471 — 
            Gross profit$65,591 $36,019 $159,031 $111,283 
1 BasX was acquired on December 10, 2021.

September 30, 2022December 31, 2021
Long-lived assets(in thousands)
AAON Oklahoma$198,737 $183,840 
AAON Coil Products67,151 62,534 
BasX35,750 28,662 
            Total long-lived assets$301,638 $275,036 
Intangible assets and goodwill
AAON Oklahoma$3,229 $3,229 
AAON Coil Products— — 
BasX144,170 152,619 
            Total intangible assets and goodwill$147,399 $155,848