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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2012
Accounting Policies [Abstract]  
Changes in the allowance for doubtful accounts

The following table presents the changes in the allowance for doubtful accounts (in thousands):

 

  Years Ended December 31, 
  2012  2011  2010 
Balance at beginning of year $1,233  $2,241  $2,790 
(Income) expense  (153)  (981)  60 
Write-offs, net  (222)  (27)  (609)
Balance at end of year $858  $1,233  $2,241 
Cost of manufactured inventory includes raw material, labor and overhead

The cost of manufactured inventory includes raw material, labor and overhead. Inventories consist of the following (in thousands):

 

  December 31, 
  2012  2011 
Raw materials and components $57,187  $54,000 
Work in progress  24,849   2,332 
Finished goods  82,930   115,095 
Aftermarket parts  9,882   5,762 
Used trailers  14,639   12,344 
  $189,487  $189,533 
Property, plant and equipment

Property, plant and equipment consist of the following (in thousands):

 

  December 31, 
  2012  2011 
Land $23,986  $21,387 
Buildings and building improvements  106,679   92,507 
Machinery and equipment  184,859   159,825 
Construction in progress  8,753   4,864 
  $324,277  $278,583 
Less: accumulated depreciation  (192,131)  (181,992)
  $132,146  $96,591 
Schedule of Finite-Lived Intangible Assets

As of December 31, 2012, the balances of intangible assets, other than goodwill, were as follows (in thousands):

       
  Weighted Average Amortization Period   Gross Intangible Assets   Accumulated Amortization   Net Intangible Assets
Tradenames and trademarks     20 years     $     37,600     $     (4,336 )    $     33,264  
Customer relationships     10 years       146,000       (21,738 )      124,262  
Technology     12 years       15,300       (850 )      14,450  
Other     9 years       17,939       (17,925 )      14  
Total     12 years     $ 216,839     $ (44,849 )    $ 171,990  

As of December 31, 2011, the balances of intangible assets, other than goodwill, were as follows (in thousands):

       
  Weighted Average Amortization Period   Gross Intangible Assets   Accumulated Amortization   Net Intangible Assets
Tradenames and trademarks     20 years     $     10,000     $     (2,917 )    $     7,083  
Customer relationships     11 years       27,000       (14,318 )      12,682  
Other     9 years       17,039       (16,983 )      56  
Total     12 years     $ 54,039     $ (34,218 )    $ 19,821
Schedule of Goodwill

The changes in the carrying amounts of goodwill for the years ended December 31, 2012 and 2011 were as follows:

 

Balance as of December 31, 2010 $- 
     
Balance as of December 31, 2011 $- 
     
Goodwill acquired  164,444 
     
Balance as of December 31, 2012 $164,444 
Major components of Other Accrued Liabilities

The following table presents the major components of Other Accrued Liabilities (in thousands):

 

  December 31, 
  2012  2011 
Warranty $14,886  $11,437 
Payroll and related taxes  23,342   14,237 
Self-insurance  7,702   5,390 
Accrued taxes  5,578   6,239 
Customer deposits  43,158   16,282 
All other  10,207   5,439 
  $104,873  $59,024 
Changes in the product warranty accrual included in Other Accrued Liabilities

The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):

 

  2012  2011 
Balance as of January 1 $11,437  $11,936 
Provision for warranties issued in current year  5,521   3,667 
Walker acquisition  3,887   - 
Recovery of pre-existing warranties  (750)  (1,992)
Payments  (5,209)  (2,174)
Balance as of December 31 $14,886  $11,437 

 
Changes in the self-insurance accrual included in Other Accrued Liabilities

The following table presents the changes in the self-insurance accrual included in Other Accrued Liabilities (in thousands):

 
  Self-Insurance
Accrual
Balance as of January 1, 2011   $       5,403  
Expense     16,466  
Payments     (16,479 ) 
Balance as of December 31, 2011   $ 5,390  
Expense     25,336  
Walker acquisition     2,034  
Payments     (25,058 ) 
Balance as of December 31, 2012   $ 7,702