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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of inventories, net of reserves

    

2021

    

2020

Chassis

$

5,753

$

6,859

Raw materials

 

59,651

 

36,161

Work in process

 

33,994

 

16,282

Finished goods

 

15,510

 

24,637

$

114,908

$

83,939

Schedule of property, plant and equipment

    

2021

    

2020

Land and improvements

$

15,495

$

13,960

Buildings and improvements

 

79,299

 

83,320

Machinery and equipment

 

59,934

 

53,787

Furniture and fixtures

 

11,457

 

11,163

Software costs

 

10,383

 

6,327

 

176,568

 

168,557

Less accumulated depreciation

 

(80,072)

 

(69,937)

$

96,496

$

98,620

Schedule of accrued liabilities

    

2021

    

2020

Accrued wages, commissions, bonuses and benefits

$

10,056

$

10,510

Accrued products warranty

 

3,076

 

3,373

Accrued taxes

 

2,087

 

2,164

Other

 

9,647

 

8,726

$

24,866

$

24,773

Schedule of product warranty liability

    

2021

    

2020

Accrual at beginning of the year

$

3,373

$

3,859

Provision

 

2,416

 

2,915

Settlement and Other

 

(2,713)

 

(3,401)

Accrual at end of year

$

3,076

$

3,373