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GOODWILL | 3 Months Ended
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Mar. 31, 2012
GOODWILL [Abstract] |
Goodwill Disclosure [Text Block] | GOODWILL Changes in goodwill consisted of the following (amounts in thousands):
|  | 2012 |  | 2011
Agricultural segment |  |  |  |
Goodwill balance, January 1 |  | $ | 19,841 |  |  | $ | — |
Acquisition adjustment |  | (10,134 | ) |  | — |
Foreign currency translation |  | 585 |  |  | — |
Goodwill balance, March 31 |  | $ | 10,292 |  |  | $ | — |
The Company's goodwill balance is related to the acquisition of Goodyear's Latin American farm tire business which included the Sao Paulo, Brazil manufacturing facility. Goodwill is included as a component of other assets in the Consolidated Condensed Balance Sheets. The Company reviews goodwill for impairment during the fourth quarter of each annual reporting period, and whenever events and circumstances indicate that the carrying values may not be recoverable. See Note 2 for additional information.

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