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Segments | 9 Months Ended
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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 Ended |  | Nine Months Ended |
| September 30, 2022 |  | September 30, 2021 |  | September 30, 2022 |  | September 30, 2021 |
Net Sales |  |  |  |  | (in thousands) |
AAON Oklahoma |  |  |  |  |  |  |  |
External sales | $ | 179,169 |  |  | $ | 122,136 |  |  | $ | 476,517 |  |  | $ | 348,378 |  |
Inter-segment sales | 998 |  |  | 817 |  |  | 2,157 |  |  | 2,026 |  |
AAON Coil Products |  |  |  |  |  |  |  |
External sales | 30,504 |  |  | 16,435 |  |  | 79,193 |  |  | 49,857 |  |
Inter-segment sales | 8,037 |  |  | 5,508 |  |  | 24,047 |  |  | 16,979 |  |
BasX 1 |  |  |  |  |  |  |  |
External sales | 32,932 |  |  | — |  |  | 78,480 |  |  | — |  |
Inter-segment sales | 61 |  |  | — |  |  | 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 Products | 10,564 |  |  | 4,289 |  |  | 26,344 |  |  | 11,558 |  |
BasX 1 | 9,384 |  |  | — |  |  | 21,471 |  |  | — |  |
Gross profit | $ | 65,591 |  |  | $ | 36,019 |  |  | $ | 159,031 |  |  | $ | 111,283 |  |
1 BasX was acquired on December 10, 2021. |
| September 30, 2022 |  | December 31, 2021 |
Long-lived assets | (in thousands) |
AAON Oklahoma | $ | 198,737 |  |  | $ | 183,840 |  |
AAON Coil Products | 67,151 |  |  | 62,534 |  |
BasX | 35,750 |  |  | 28,662 |  |
Total long-lived assets | $ | 301,638 |  |  | $ | 275,036 |  |
Intangible assets and goodwill |  |  |  |
AAON Oklahoma | $ | 3,229 |  |  | $ | 3,229 |  |
AAON Coil Products | — |  |  | — |  |
BasX | 144,170 |  |  | 152,619 |  |
Total intangible assets and goodwill | $ | 147,399 |  |  | $ | 155,848 |  |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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