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SEGMENTS
 3 Months Ended
Mar. 31, 2022
Segment Reporting [Abstract]  
SEGMENTS SEGMENTS
a. Segment Reporting
As further described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, beginning in September 2021 the Company realigned its operating and reportable segments based on how the Chief Operating Decision Maker (“CODM”) manages the business, allocates resources, makes operating decisions, and evaluates operating performance. Based on this realignment, the Company eliminated the historical Commercial Trailer Products, Diversified Products, and Final Mile Products segments and established two operating and reportable segments: Transportation Solutions and Parts & Services.
Additional information related to the composition of each segment is included below.
▪Transportation Solutions (“TS”): The TS segment comprises the design and manufacturing operations for the Company’s transportation-related equipment and products. This includes dry and refrigerated van trailers, platform trailers, and the Company’s wood flooring production facility, all of which were previously reported in the CTP segment. The Company’s EcoNex™ products that were historically included in both the CTP and FMP segments are now reported in the TS segment. In addition, the TS segment includes tank trailers and truck-mounted tanks that were historically reported in the DPG segment. Finally, truck-mounted dry and refrigerated bodies and service and stake bodies that were previously reported in the FMP segment are also in the TS segment.
▪Parts & Services (“P&S”): The P&S segment is comprised of each of the Company’s historical segments’ parts and services businesses as well as the upfitting component of our truck bodies business. In addition, the Company’s Composites business, which focuses on the use of DuraPlate® composite panels beyond the semi-trailer market, is also part of the P&S segment (previously reported in the DPG segment). Finally, the P&S segment includes the Company’s Engineered Products business (previously reported in the DPG segment), including stainless-steel storage tanks and silos, mixers, and processors for a variety of end markets. Growing and expanding the parts and services businesses is a key strategic initiative for the Company moving forward.
The accounting policies of the TS and P&S segments are the same as those described in the summary of significant accounting policies except that the Company evaluates segment performance based on income (loss) from operations. The Company has not allocated certain corporate related administrative costs, interest and income taxes included in the corporate and eliminations segment to the Company’s other reportable segments. The Company accounts for intersegment sales and transfers at cost. Segment assets are not presented as it is not a measure reviewed by the CODM in allocating resources and assessing performance.
Reportable segment information is as follows (in thousands):
Three Months Ended March 31, 2022Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$501,040 $45,721 $— $546,761 
Intersegment sales1,025 987 (2,012)— 
Total net sales$502,065 $46,708 $(2,012)$546,761 
Income (loss) from operations$31,697 $6,789 $(18,351)$20,135 
Three Months Ended March 31, 2021Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$344,338 $47,665 $— $392,003 
Intersegment sales781 930 (1,711)— 
Total net sales$345,119 $48,595 $(1,711)$392,003 
Income (loss) from operations$16,623 $6,384 $(11,792)$11,215 
b.  Product Information
The Company offers products primarily in four general categories: (1) new trailers, (2) used trailers, (3) components, parts and services, and (4) equipment and other (which includes truck bodies). The following table sets forth the major product categories and their percentage of consolidated net sales (dollars in thousands):
Three Months Ended March 31, 2022Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$437,963 $54 $(311)$437,706 80.1 %
Used trailers— 569 — 569 0.1 %
Components, parts and services— 33,564 (1,701)31,863 5.8 %
Equipment and other64,102 12,521 — 76,623 14.0 %
Total net sales$502,065 $46,708 $(2,012)$546,761 100.0 %
Three Months Ended March 31, 2021Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$268,931 $— $— $268,931 68.6 %
Used trailers165 847 — 1,012 0.3 %
Components, parts and services— 35,498 (1,711)33,787 8.6 %
Equipment and other76,023 12,250 — 88,273 22.5 %
Total net sales$345,119 $48,595 $(1,711)$392,003 100.0 %