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INVENTORIES

9 Months Ended

Sep. 30, 2021

INVENTORIES

INVENTORIES

5.          INVENTORIES

Inventory costs include materials, labor and factory overhead. Inventories are stated at the lower of cost or net realizable value, determined on a first-in, first-out basis. Appropriate consideration is given to obsolescence, valuation and other factors in determining net realizable value. Revisions of these estimates could result in the need for adjustments. Inventories, net of reserves, at September 30, 2021 and December 31, 2020 consisted of the following:

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​	​	​	​	​	​	​
​		2021			2020
Chassis	​	$	6,493	​	$	6,859
Raw materials	​		51,897	​		36,161
Work in process	​		33,932	​		16,282
Finished goods	​		16,516	​		24,637
​	​	$	108,838	​	$	83,939

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- References

No definition available.

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-URI http://asc.fasb.org/topic&trid=2126998

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