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SEGMENTS
 9 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
SEGMENTS SEGMENTS
a. Segment Reporting
The Company manages its business in three segments: Commercial Trailer Products, Diversified Products, and Final Mile Products. The Commercial Trailer Products segment manufactures standard and customized van and platform trailers and other transportation related equipment for customers who purchase directly from the Company or through independent dealers. The Diversified Products segment, comprised of three strategic business units including, Tank Trailer, Process Systems and Composites, focuses on the Company’s commitment to expand its customer base, diversify its product offerings and revenues and extend its market leadership by leveraging its proprietary DuraPlate® panel technology, drawing on its core manufacturing expertise and making available products that are complementary to truck and tank trailers and transportation equipment. The Final Mile Products segment manufactures truck bodies for customers in the final mile space.
The accounting policies of the segments are the same as those described in the summary of significant accounting policies except that the Company evaluates segment performance based on income (loss) from operations. The Company has not allocated certain corporate related administrative costs, interest and income taxes included in the corporate and eliminations segment to the Company’s other reportable segments. The Company accounts for intersegment sales and transfers at cost plus a specified mark-up.
Reportable segment information is as follows (in thousands):
Three Months Ended September 30, 2020Commercial
Trailer Products		Diversified
Products		Final Mile
Products		Corporate and
Eliminations		Consolidated
Net sales
External customers$226,324 $69,912 $55,348 $— $351,584 
Intersegment sales192 2,108 — (2,300)— 
Total net sales$226,516 $72,020 $55,348 $(2,300)$351,584 
Income (loss) from operations$19,659 $4,188 $(4,442)$(10,997)$8,408 
Assets$326,908 $287,788 $387,489 $193,897 $1,196,082 
Three Months Ended September 30, 2019Commercial
Trailer Products		Diversified
Products		Final Mile
Products		Corporate and
Eliminations		Consolidated
Net sales
External customers$380,062 $87,342 $113,504 $— $580,908 
Intersegment sales282 5,839 — (6,121)— 
Total net sales$380,344 $93,181 $113,504 $(6,121)$580,908 
Income (loss) from operations$36,503 $7,183 $4,628 $(10,045)$38,269 
Assets$364,436 $327,343 $507,402 $179,422 $1,378,603 
Nine Months Ended September 30, 2020Commercial
Trailer Products		Diversified
Products		Final Mile
Products		Corporate and
Eliminations		Consolidated
Net sales
External customers$709,516 $201,845 $166,450 $— $1,077,811 
Intersegment sales229 17,084 — (17,313)— 
Total net sales$709,745 $218,929 $166,450 $(17,313)$1,077,811 
Income (loss) from operations$54,129 $360 $(119,052)$(31,086)$(95,649)
Assets$326,908 $287,788 $387,489 $193,897 $1,196,082 
Nine Months Ended September 30, 2019Commercial
Trailer Products		Diversified
Products		Final Mile
Products		Corporate and
Eliminations		Consolidated
Net sales
External customers$1,120,608 $270,357 $349,170 $— $1,740,135 
Intersegment sales1,645 19,498 — (21,143)— 
Total net sales$1,122,253 $289,855 $349,170 $(21,143)$1,740,135 
Income (loss) from operations$102,742 $24,138 $15,718 $(31,593)$111,005 
Assets$364,436 $327,343 $507,402 $179,422 $1,378,603 
b.  Product Information
The Company offers products primarily in four general categories: (1) new trailers, (2) used trailers, (3) components, parts and service, and (4) equipment and other. The following table sets forth the major product categories and their percentage of consolidated net sales (dollars in thousands):
Three Months Ended September 30, 2020Commercial
Trailer Products		Diversified
Products		Final Mile
Products		EliminationsConsolidated
New trailers$215,609 $37,455 $— $— $253,064 72.0 %
Used trailers522 1,439 — — 1,961 0.6 %
Components, parts and service9,371 16,607 3,103 (2,300)26,781 7.6 %
Equipment and other1,014 16,519 52,245 — 69,778 19.8 %
Total net sales$226,516 $72,020 $55,348 $(2,300)$351,584 100.0 %
Three Months Ended September 30, 2019Commercial
Trailer Products		Diversified
Products		Final Mile
Products		EliminationsConsolidated
New trailers$366,938 $51,697 $— $— $418,635 72.1 %
Used trailers86 417 — — 503 0.1 %
Components, parts and service10,039 23,790 4,302 (5,960)32,171 5.5 %
Equipment and other3,281 17,277 109,202 (161)129,599 22.3 %
Total net sales$380,344 $93,181 $113,504 $(6,121)$580,908 100.0 %
Nine Months Ended September 30, 2020Commercial
Trailer Products		Diversified
Products		Final Mile
Products		EliminationsConsolidated
New trailers$672,263 $108,943 $— $— $781,206 72.5 %
Used trailers3,113 3,972 — — 7,085 0.7 %
Components, parts and service28,214 64,855 9,278 (17,284)85,063 7.9 %
Equipment and other6,155 41,159 157,172 (29)204,457 19.0 %
Total net sales$709,745 $218,929 $166,450 $(17,313)$1,077,811 100.0 %
Nine Months Ended September 30, 2019Commercial
Trailer Products		Diversified
Products		Final Mile
Products		EliminationsConsolidated
New trailers$1,078,599 $146,821 $— $— $1,225,420 70.4 %
Used trailers236 1,743 — — 1,979 0.1 %
Components, parts and service30,994 88,681 12,165 (20,455)111,385 6.4 %
Equipment and other12,424 52,610 337,005 (688)401,351 23.1 %
Total net sales$1,122,253 $289,855 $349,170 $(21,143)$1,740,135 100.0 %