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Segments
3 Months Ended
Mar. 31, 2023
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 heating, ventilation and air conditioning ("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 in Tulsa, Oklahoma as well as online. Through our Norman Asbjornson Innovation Center ("NAIC") research and development laboratory facility in Tulsa, Oklahoma, the Company is able
to test units under various environmental conditions. AAON Oklahoma includes the operations of 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. AAON Coil Products also 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 HVAC systems, commercial/industrial HVAC systems and modular solutions. Additionally, BASX designs and manufactures cleanroom environmental control systems to support hospital surgical suites, pharmaceutical process facilities, semiconductor and electronics manufacturing, laboratory and isolation modular cleanrooms for facility flexibility. 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 Ended
 March 31, 2023March 31, 2022
Net Sales(in thousands)
AAON Oklahoma
     External sales$202,002 $139,867 
     Inter-segment sales1,494 389 
AAON Coil Products
     External sales33,412 21,935 
     Inter-segment sales7,317 7,917 
BASX
External sales30,539 20,969 
Inter-segment sales370 — 
Eliminations(9,181)(8,306)
             Net sales$265,953 $182,771 
 
Gross Profit
AAON Oklahoma$61,850 $33,836 
AAON Coil Products7,158 7,306 
BASX8,146 4,922 
            Gross profit$77,154 $46,064 
March 31, 2023December 31, 2022
Long-lived assets(in thousands)
AAON Oklahoma$227,005 $213,731 
AAON Coil Products73,700 68,013 
BASX36,482 35,578 
            Total long-lived assets$337,187 $317,322 
Intangible assets and goodwill
AAON Oklahoma$3,229 $3,229 
AAON Coil Products— — 
BASX142,367 143,269 
            Total intangible assets and goodwill$145,596 $146,498