XML 51 R40.htm IDEA: XBRL DOCUMENT
v3.21.2

GOODWILL - Schedule of Goodwill (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2021 | Mar. 31, 2021 | Dec. 31, 2020
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | $ 307,952 | $ 307,960 | $ 312,689
Accumulated impairment losses, beginning of period | (108,400) | (108,400) | (1,663)
Goodwill, net, beginning of period | 199,552 | 199,560 | 311,026
Goodwill impairments |  |  | (106,737)
Impact of divestiture on goodwill | (11,101) |  | (4,685)
Effects of foreign currency | (13) | (8) | (44)
Goodwill, end of period | 296,838 | 307,952 | 307,960
Accumulated impairment losses | (108,400) | (108,400) | (108,400)
Goodwill, net, end of period | 188,438 | 199,552 | 199,560
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, net, beginning of period | 2,625 | 2,625 | 2,625
Goodwill impairments |  |  | 0
Impact of divestiture on goodwill | 0 |  | 0
Effects of foreign currency | 0 | 0 | 0
Goodwill, end of period | 4,288 | 4,288 | 4,288
Accumulated impairment losses | (1,663) | (1,663) | (1,663)
Goodwill, net, end of period | 2,625 | 2,625 | 2,625
Diversified Products |  |  |
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | 135,949 | 135,957 | 140,686
Accumulated impairment losses, beginning of period | (10,971) | (10,971) | 0
Goodwill, net, beginning of period | 124,978 | 124,986 | 140,686
Goodwill impairments |  |  | (10,971)
Impact of divestiture on goodwill | (11,101) |  | (4,685)
Effects of foreign currency | (13) | (8) | (44)
Goodwill, end of period | 124,835 | 135,949 | 135,957
Accumulated impairment losses | (10,971) | (10,971) | (10,971)
Goodwill, net, end of period | 113,864 | 124,978 | 124,986
Final Mile Products |  |  |
Goodwill [Roll Forward] |  |  |
Goodwill, beginning of period | 167,715 | 167,715 | 167,715
Accumulated impairment losses, beginning of period | (95,766) | (95,766) | 0
Goodwill, net, beginning of period | 71,949 | 71,949 | 167,715
Goodwill impairments |  |  | (95,766)
Impact of divestiture on goodwill | 0 |  | 0
Effects of foreign currency | 0 | 0 | 0
Goodwill, end of period | 167,715 | 167,715 | 167,715
Accumulated impairment losses | (95,766) | (95,766) | (95,766)
Goodwill, net, end of period | $ 71,949 | $ 71,949 | $ 71,949

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://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 4: 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=123570139&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=123586518&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
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=wnc_CommercialTrailerProductsSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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