The amount of fixed assets recognized as of the acquisition date.

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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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BUSINESS COMBINATIONS - Schedule of allocations for net assets acquired (Details) - USD ($) $ in Thousands		9 Months Ended
	May 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Sources of financing
Cash		$ 17,802
Fair value of assets and liabilities
Goodwill		$ 20,594	$ 11,619
Southern Hydraulic Cylinder, Inc. [Member]
Sources of financing
Cash	$ 17,802
Fair value of consideration transferred	17,802
Fair value of assets and liabilities
Accounts receivable	2,244
Fixed assets	3,735
Inventory	3,384
Prepaid insurance	93
Total identifiable assets acquired	9,456
Assumed liabilities	630
Goodwill	$ 8,976