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BASIC AND DILUTED INCOME PER SHARE
 6 Months Ended
Jun. 30, 2013
Earnings Per Share [Abstract]  
BASIC AND DILUTED INCOME PER SHARE
2.
BASIC AND DILUTED INCOME PER SHARE
 
Basic income per share is computed by dividing net income attributable to Miller Industries, Inc. by the weighted average number of common shares outstanding. Diluted income per share is calculated by dividing net income attributable to Miller Industries, Inc. by the weighted average number of common and potential dilutive common shares outstanding. Diluted income per share takes into consideration the assumed exercise of outstanding stock options resulting in approximately 85,000 and 189,000 potential dilutive common shares for the three months ended June 30, 2013 and 2012, and 101,000 and 204,000 for the six months ended June 30, 2013 and 2012, respectively.  For the three months and six months ended June 30, 2013 and 2012, none of the outstanding stock options would have been anti-dilutive.