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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2018 | Sep. 30, 2018 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Property, Plant and Equipment [Line Items] |  |  |  |  |
Reporting unit, percentage of fair value in excess of carrying amount |  |  | 3.00% |  |
Impairment of goodwill |  | $ 4,900,000 |  | $ 4,944,000 |
Asset impairment | $ 13,000,000.0 | $ 7,100,000 | $ 0 | 24,968,000 | $ 0
Capitalized computer software, net | 7,900,000 |  | 7,200,000 | 7,900,000 |
Capitalized computer software, amortization |  |  | 1,700,000 | 1,500,000 | 1,300,000
Research and development expense |  |  | $ 19,500,000 | 8,800,000 | $ 3,900,000
Buildings and building improvements |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Property, plant and equipment, estimated useful lives |  |  | P33Y |  |
Used trailers |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Accounts payable, trade | $ 0 |  | $ 3,500,000 | $ 0 |
Minimum |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Capitalized computer software, amortization period |  |  | 3 years |  |
Standard product warranty, coverage period |  |  | 1 year |  |
Minimum | Machinery and equipment |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Property, plant and equipment, estimated useful lives |  |  | P3Y |  |
Maximum |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Capitalized computer software, amortization period |  |  | 7 years |  |
Standard product warranty, coverage period |  |  | 5 years |  |
Maximum | Machinery and equipment |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Property, plant and equipment, estimated useful lives |  |  | P10Y |  |
DuraPlate Trailer Panels |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Standard product warranty, coverage period |  |  | 10 years |  |
Measurement Input, Discount Rate |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Reporting unit, impairment assumption, discount rate |  |  | 0.160 |  |
Measurement Input, Long-term Revenue Growth Rate |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Reporting unit, impairment assumption, discount rate |  |  | 0.0300 |  |

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- Definition Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15(a)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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