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SEGMENT REPORTING (Tables) | 6 Months Ended
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Jun. 30, 2023
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | Information about continuing operations by operating segment for the three and six months ended June 30, 2023 and 2022 were as follows:
| Powersports | Vehicle Logistics | Eliminations (1) | Total - Continuing Operations |  |
Three Months Ended June 30, 2023 |  |  |  |  |  |
Revenue | $ | 368,308 |  | $ | 14,601 |  | $ | (178) |  | $ | 382,731 |  |  |
Operating income (loss) | $ | (661) |  | $ | 1,480 |  | $ | — |  | $ | 819 |  |  |
Depreciation and amortization | $ | 5,258 |  | $ | 11 |  | $ | — |  | $ | 5,269 |  |  |
Interest expense | $ | (18,326) |  | $ | — |  | $ | — |  | $ | (18,326) |  |  |
Three Months Ended June 30, 2022 |  |  |  |  |  |
Revenue (2) | $ | 396,665 |  | $ | 16,636 |  | $ | (1,119) |  | $ | 412,182 |  |  |
Operating income (loss) | $ | 29,820 |  | $ | 1,281 |  | $ | (55) |  | $ | 31,046 |  |  |
Depreciation and amortization | $ | 5,852 |  | $ | 10 |  | $ | — |  | $ | 5,862 |  |  |
Interest expense | $ | (12,751) |  | $ | — |  | $ | — |  | $ | (12,751) |  |  |
Six Months Ended June 30, 2023 |  |  |  |  |  |
Revenue | $ | 687,852 |  | $ | 29,600 |  | $ | (337) |  | $ | 717,115 |  |  |
Operating income (loss) | $ | (2,804) |  | $ | 2,910 |  | $ | — |  | $ | 106 |  |  |
Depreciation and amortization | $ | 9,975 |  | $ | 21 |  | $ | — |  | $ | 9,996 |  |  |
Interest expense | $ | (35,928) |  | $ | — |  | $ | — |  | $ | (35,928) |  |  |
Change in derivative liability | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  |
Six Months Ended June 30, 2022 |  |  |  |  |  |
Revenue (2) | $ | 718,818 |  | $ | 30,248 |  | $ | (2,380) |  | $ | 746,686 |  |  |
Operating income (loss) | $ | 51,588 |  | $ | 2,348 |  | $ | (48) |  | $ | 53,888 |  |  |
Depreciation and amortization | $ | 10,299 |  | $ | 20 |  | $ | — |  | $ | 10,319 |  |  |
Interest expense | $ | (23,412) |  | $ | (1) |  | $ | — |  | $ | (23,413) |  |  |
Change in derivative liability | $ | 39 |  | $ | — |  | $ | — |  | $ | 39 |  |  |
Total assets by operating segment at June 30, 2023 and 2022 were as follows:
| Powersports | Vehicle Logistics | Eliminations (1) | Continuing Operations | Discontinued Operations | Total
Total assets at June 30, 2023 | $ | 1,876,666 |  | $ | 23,186 |  | $ | (863,300) |  | $ | 1,036,552 |  | $ | 307 |  | $ | 1,036,859 |
Total assets at June 30, 2022 | $ | 2,028,815 |  | $ | 18,672 |  | $ | (824,275) |  | $ | 1,223,212 |  | $ | 48,345 |  | $ | 1,271,557 |
(1)Intercompany investment balances primarily relate to the acquisitions of RideNow, Freedom Entities, Wholesale Inc. and Wholesale Express, and receivables and other balances related to intercompany freight services of Wholesale Express are eliminated in the Condensed Consolidated Balance Sheets. Revenue and costs for these intercompany freight services have been eliminated in the Condensed Consolidated Statements of Operations. (2)Amount for Powersports for 2022 have been adjusted by $18.1 million and $32.8 million, respectively for three and six months ended June 30, 2022. See "Correction of an Immaterial Misstatement Related to Prior Periods" in Note 1.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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