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SEGMENTS
 3 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
SEGMENTS SEGMENTS
a. Segment Reporting
Based on how the Chief Operating Decision Maker (“CODM”) manages the business, allocates resources, makes operating decisions, and evaluates operating performance, the Company manages its business in 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. The Company’s EcoNex™ products, which are under the Company’s AcuthermTM portfolio of solutions designed for intelligent thermal management, are also reported in the TS segment. In addition, the TS segment includes tank trailers and truck-mounted tanks. Finally, truck-mounted dry and refrigerated bodies and service and stake bodies are also in the TS segment.
▪Parts & Services (“P&S”): The P&S segment is comprised of the Company’s parts and services business 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. This segment also includes the Wabash Parts LLC parts and distribution entity we created with our partner during the second quarter of 2022 as further described in Note 5. Finally, the P&S segment includes the Company’s Engineered Products business, which manufactures 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, 2023Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$575,296 $45,656 $— $620,952 
Intersegment sales2,775 1,484 (4,259)— 
Total net sales$578,071 $47,140 $(4,259)$620,952 
Income (loss) from operations$87,116 $9,209 $(26,425)$69,900 
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 
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, 2023Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$485,248 $124 $(362)$485,010 78.1 %
Used trailers— 539 — 539 0.1 %
Components, parts and services— 35,682 — 35,682 5.7 %
Equipment and other92,823 10,795 (3,897)99,721 16.1 %
Total net sales$578,071 $47,140 $(4,259)$620,952 100.0 %
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 %