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GOODWILL | 9 Months Ended
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Sep. 30, 2012
GOODWILL [Abstract] |
Goodwill Disclosure [Text Block] | GOODWILL Changes in goodwill consisted of the following (amounts in thousands):
| 2012 |  | 2011
|  |  | Earthmoving/ |  |  |  |  |  | Earthmoving/ |  |
| Agricultural |  | Construction |  |  |  | Agricultural |  | Construction |  |
| Segment |  | Segment |  | Total |  | Segment |  | Segment |  | Total
Goodwill balance, January 1 | $ | 19,841 |  |  | $ | — |  |  | $ | 19,841 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Acquisitions | — |  |  | 13,982 |  |  | 13,982 |  |  | 21,388 |  |  | — |  |  | 21,388 |
Acquisition adjustment | (7,289 | ) |  | — |  |  | (7,289 | ) |  | — |  |  | — |  |  | — |
Foreign currency translation | (957 | ) |  | (193 | ) |  | (1,150 | ) |  | (2,640 | ) |  | — |  |  | (2,640 | )
Goodwill balance, September 30 | $ | 11,595 |  |  | $ | 13,789 |  |  | $ | 25,384 |  |  | $ | 18,748 |  |  | $ | — |  |  | $ | 18,748 |
The Company's agricultural segment goodwill balance is related to the acquisition of Goodyear's Latin American farm tire business which included the Sao Paulo, Brazil manufacturing facility. The Company's earthmoving/construction goodwill balance is related to the acquisition of Planet Group in August 2012. G oodwill 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. The Company's consumer segment does not have any recorded goodwill.

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- Definition The entire disclosure for goodwill. + References No definition available. + Details
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