XML 92 R27.htm IDEA: XBRL DOCUMENT
v2.4.0.8

DEBT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2013
Debt Disclosure [Abstract] |
Long-Term Debt | Long-term debt consists of the following (in thousands):
|  | December 31, |
|  | 2013 |  | 2012 |
Convertible senior notes |  | $ | 150,000 |  | $ | 150,000 |
Term loan credit agreement |  |  | 234,923 |  |  | 297,750 |
Industrial revenue bond |  |  | 2,119 |  |  | 2,500 |
|  | $ | 387,042 |  | $ | 450,250 |
Less: unamortized discount |  |  | (24,907) |  |  | (30,020) |
Less: current portion |  |  | (3,245) |  |  | (3,381) |
|  | $ | 358,890 |  | $ | 416,849 |
Maturities of Long-Term Debt | Maturities of long-term debt for the five years succeeding December 31, 2013 and thereafter are as follows (in thousands):
2014 |  | $ | 3,245 |
2015 |  |  | 3,266 |
2016 |  |  | 3,287 |
2017 |  |  | 3,309 |
2018 |  |  | 152,862 |
Thereafter |  |  | 221,073 |
Maturities of long-term debt |  | $ | 387,042 |
Equity and Liability Components of Notes | The following table summarizes information about the equity and liability components of the Notes (dollars in thousands). The fair value of the notes outstanding were measured based on quoted market prices.
|  | December 31, |
|  | 2013 |  | 2012 |
Principal amount of convertible notes outstanding |  | $ | 150,000 |  | $ | 150,000 |
Unamortized discount of liability component |  |  | (19,372) |  |  | (23,082) |
Net carrying amount of liability component |  |  | 130,628 |  |  | 126,918 |
Less: current portion |  |  | - |  |  | - |
Long-term debt |  | $ | 130,628 |  | $ | 126,918 |
Carrying value of equity component, net of issuance costs |  | $ | 20,993 |  | $ | 20,993 |
Remaining amortization period of discount on the liability component |  |  | 4.3 years |  |  | 5.3 years |
Contractual Coupon Interest Expense and Accretion Of Discount On Liability | Contractual coupon interest expense and accretion of discount on the liability component for the Note for the years ended December 31, 2013 and 2012 were as follow (in thousands):
|  | Years Ended December 31, |
|  | 2013 |  | 2012 |
Contractual coupon interest expense |  | $ | 5,063 |  | $ | 3,488 |
Accretion of discount on the liability component |  | $ | 3,710 |  | $ | 2,411 |

X
- Details
Name: | us-gaap_DebtDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(e),(f)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823 + Details
Name: | us-gaap_ScheduleOfDebtInstrumentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDebtTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings for each of the five years following the date of the latest balance sheet date presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6802200&loc=d3e1835-112601 + Details
Name: | us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Contractual Coupon Interest Expense And Accretion Of Discount On Liability + References No definition available. + Details
Name: | wnc_ContractualCouponInterestExpenseAndAccretionOfDiscountOnLiabilityTableTextBlock
Namespace Prefix: | wnc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration