XML 87 R39.htm IDEA: XBRL DOCUMENT
v3.20.2

GOODWILL IMPAIRMENT - Schedule of Goodwill (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2020 | Mar. 31, 2020 | Dec. 31, 2019
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | $ 312,820 | $ 312,689 | $ 317,691
Accumulated impairment losses, beginning of period | (108,400) | (1,663) | (6,607)
Goodwill, beginning of period | 204,420 | 311,026 | 311,084
Impact of divestiture on goodwill |  |  | (4,944)
Impact of divestiture on accumulated impairment losses |  |  | 4,944
Effects of foreign currency | (2) | 131 | (58)
Goodwill impairments | 0 | (106,737) |
Goodwill, end of period | 312,818 | 312,820 | 312,689
Accumulated impairment losses, end of period | (108,400) | (108,400) | (1,663)
Goodwill, end of period | 204,418 | 204,420 | 311,026
Commercial Trailer Products |  |  |
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | 4,288 | 4,288 | 4,288
Accumulated impairment losses, beginning of period | (1,663) | (1,663) | (1,663)
Goodwill, beginning of period | 2,625 | 2,625 | 2,625
Impact of divestiture on goodwill |  |  | 0
Impact of divestiture on accumulated impairment losses |  |  | 0
Effects of foreign currency | 0 | 0 | 0
Goodwill impairments | 0 | 0 |
Goodwill, end of period | 4,288 | 4,288 | 4,288
Accumulated impairment losses, end of period | (1,663) | (1,663) | (1,663)
Goodwill, end of period | 2,625 | 2,625 | 2,625
Diversified Products |  |  |
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | 140,817 | 140,686 | 145,688
Accumulated impairment losses, beginning of period | (10,971) | 0 | (4,944)
Goodwill, beginning of period | 129,846 | 140,686 | 140,744
Impact of divestiture on goodwill |  |  | (4,944)
Impact of divestiture on accumulated impairment losses |  |  | 4,944
Effects of foreign currency | (2) | 131 | (58)
Goodwill impairments | 0 | (10,971) |
Goodwill, end of period | 140,815 | 140,817 | 140,686
Accumulated impairment losses, end of period | (10,971) | (10,971) | 0
Goodwill, end of period | 129,844 | 129,846 | 140,686
Final Mile Products |  |  |
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | 167,715 | 167,715 | 167,715
Accumulated impairment losses, beginning of period | (95,766) | 0 | 0
Goodwill, beginning of period | 71,949 | 167,715 | 167,715
Impact of divestiture on goodwill |  |  | 0
Impact of divestiture on accumulated impairment losses |  |  | 0
Effects of foreign currency | 0 | 0 | 0
Goodwill impairments | 0 | (95,766) |
Goodwill, end of period | 167,715 | 167,715 | 167,715
Accumulated impairment losses, end of period | (95,766) | (95,766) | 0
Goodwill, end of period | $ 71,949 | $ 71,949 | $ 167,715

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillImpairedAccumulatedImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13777-109266 + Details
Name: | us-gaap_GoodwillImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_GoodwillRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase (decrease) from foreign currency translation adjustments and purchase accounting adjustments of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=116868678&loc=d3e961-128460 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillTranslationAndPurchaseAccountingAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of divestiture of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Goodwill Written Off Increase Decrease Accumulated Impairment Losses + References No definition available. + Details
Name: | wnc_GoodwillWrittenOffIncreaseDecreaseAccumulatedImpairmentLosses
Namespace Prefix: | wnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=wnc_CommercialTrailerProductsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=wnc_DiversifiedProductsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=wnc_FinalMileProductsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |