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INVENTORIES | 6 Months Ended
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Jun. 30, 2023
INVENTORIES |
INVENTORIES | 6. INVENTORIES Inventory costs include materials, labor and factory overhead. Inventories are stated at the lower of cost or net realizable value, determined on a moving average unit cost 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 June 30, 2023 and December 31, 2022 consisted of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Chassis | ​ | $ | 14,888 | ​ | $ | 18,604
Raw materials | ​ |  | 84,729 | ​ |  | 75,934
Work in process | ​ |  | 43,129 | ​ |  | 40,655
Finished goods | ​ |  | 24,712 | ​ |  | 18,463
​ | ​ | $ | 167,458 | ​ | $ | 153,656
​

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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 -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//330/tableOfContent + Details
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