SEGMENTS (Tables)

9 Months Ended

Sep. 30, 2013

Company Accounts for Intersegment Sales and Transfers at Cost Plus a Specified Mark-up

Reportable segment information is as follows (in thousands):

	Commercial		Diversified				Corporate and
	Trailer Products		Products		Retail		Eliminations		Consolidated
Three Months Ended September 30,
2013
Net sales
External customers	$	276,564	$	117,990	$	45,423	$	-	$	439,977
Intersegment sales		16,946		14,141		573		(31,660)		-
Total net sales	$	293,510	$	132,131	$	45,996	$	(31,660)	$	439,977

Income (Loss) from operations	$	17,323	$	18,538	$	743	$	(2,774)	$	33,830
Reconciling items to income before income taxes
Interest expense										(6,252)
Loss on debt extinguishment										(605)
Income before income taxes									$	26,973

2012
Net sales
External customers	$	259,742	$	98,799	$	47,376	$	-	$	405,917
Intersegment sales		21,389		10,077		257		(31,723)		-
Total net sales	$	281,131	$	108,876	$	47,633	$	(31,723)	$	405,917

Income (Loss) from operations	$	14,634	$	14,867	$	1,400	$	(3,665)	$	27,236
Reconciling items to income before income taxes
Interest expense										(7,760)
Other, net										211
Income before income taxes									$	19,687

	Commercial		Diversified				Corporate and
	Trailer Products		Products		Retail		Eliminations		Consolidated
Nine Months Ended September 30,
2013
Net Sales
External customers	$	704,712	$	338,937	$	133,683	$	-	$	1,177,332
Intersegment sales		52,708		40,677		1,292		(94,677)		-
Total net sales	$	757,420	$	379,614	$	134,975	$	(94,677)	$	1,177,332

Income (Loss) from operations	$	37,197	$	51,320	$	2,877	$	(12,256)	$	79,138
Reconciling items to income before income taxes
Interest expense										(20,364)
Loss on debt extinguishment										(1,304)
Other, net										2,604
Income before income taxes									$	60,074

2012
Net Sales
External customers	$	756,651	$	178,855	$	110,501	$	-	$	1,046,007
Intersegment sales		48,589		33,732		424		(82,745)		-
Total net sales	$	805,240	$	212,587	$	110,925	$	(82,745)	$	1,046,007

Income (Loss) from operations	$	34,557	$	29,335	$	2,554	$	(25,193)	$	41,253
Reconciling items to income before income taxes
Interest expense										(13,934)
Other, net										151
Income before income taxes									$	27,470

Major Product Categories and Their Percentage of Consolidated Net Sales

The following table sets forth the major product categories and their percentage of consolidated net sales (dollars in thousands):

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
	$		$		$		$		%
Three Months Ended September 30,
2013
New trailers		263,018		55,997		20,899		339,914		77.3
Used trailers		9,092		792		3,442		13,326		3.0
Components, parts and service		1,175		26,648		20,101		47,924		10.9
Equipment and other		3,279		34,553		981		38,813		8.8
Total net external sales		276,564		117,990		45,423		439,977		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
2012	$		$		$		$		%
New trailers		249,827		51,546		23,925		325,298		80.1
Used trailers		7,644		1,007		3,903		12,554		3.1
Components, parts and service		645		14,355		18,480		33,480		8.2
Equipment and other		1,626		31,891		1,068		34,585		8.6
Total net external sales		259,742		98,799		47,376		405,917		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
	$		$		$		$		%
Nine Months Ended September 30,
2013
New trailers		670,869		150,750		60,706		882,325		74.9
Used trailers		20,407		2,412		9,747		32,566		2.8
Components, parts and service		6,576		75,962		59,575		142,113		12.1
Equipment and other		6,860		109,813		3,655		120,328		10.2
Total net external sales		704,712		338,937		133,683		1,177,332		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
2012	$		$		$		$		%
New trailers		730,669		72,554		50,329		853,552		81.6
Used trailers		16,617		1,300		11,634		29,551		2.8
Components, parts and service		2,018		49,038		46,452		97,508		9.3
Equipment and other		7,347		55,963		2,086		65,396		6.3
Total net external sales		756,651		178,855		110,501		1,046,007		100.0

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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