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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of inventories, net of reserves |
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Chassis |  | $ | 6,561 |  | $ | 8,921
Raw materials |  |  | 39,444 |  |  | 40,021
Work in process |  |  | 16,520 |  |  | 14,995
Finished goods |  |  | 25,440 |  |  | 29,830
|  | $ | 87,965 |  | $ | 93,767
Schedule of property, plant and equipment |
|  | 2019 |  | 2018
Land and improvements |  | $ | 13,953 |  | $ | 11,807
Buildings and improvements |  |  | 73,121 |  |  | 68,717
Machinery and equipment |  |  | 50,235 |  |  | 43,961
Furniture and fixtures |  |  | 9,172 |  |  | 7,786
Software costs |  |  | 6,033 |  |  | 5,695
|  |  | 152,514 |  |  | 137,966
Less accumulated depreciation |  |  | (61,779) |  |  | (55,116)
|  | $ | 90,735 |  | $ | 82,850
Schedule of accrued liabilities |
|  | 2019 |  | 2018
Accrued wages, commissions, bonuses and benefits |  | $ | 12,382 |  | $ | 9,152
Accrued products warranty |  |  | 3,859 |  |  | 3,752
Accrued taxes |  |  | 2,079 |  |  | 1,039
Other |  |  | 9,493 |  |  | 10,920
|  | $ | 27,813 |  | $ | 24,863
Schedule of product warranty liability |
|  | 2019 |  | 2018
Accrual at beginning of the year |  | $ | 3,752 |  | $ | 3,147
Provision |  |  | 2,483 |  |  | 3,793
Settlement and Other |  |  | (2,376) |  |  | (3,188)
Accrual at end of year |  | $ | 3,859 |  | $ | 3,752
Schedule of adoption to reported results |
|  | Balance at |  | Cumulative Effect |  | Balance at
|  | December 31, 2018 |  | Adjustment |  | January 1, 2019
Assets |  |  |  |  |  |  |  |  |
Right-of-use assets - operating leases |  | $ | — |  | $ | 2,268 |  | $ | 2,268
Liabilities and Shareholders’ Equity |  |  |  |  |  |  |  |  |
Current portion of operating lease obligation |  |  | — |  |  | 1,358 |  |  | 1,358
Noncurrent portion of operating lease obligation |  |  | — |  |  | 905 |  |  | 905
Deferred income tax liabilities |  |  | 1,700 |  |  | 1 |  |  | 1,701
Accumulated surplus |  |  | 81,354 |  |  | 4 |  |  | 81,358

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