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SEGMENTS
 9 Months Ended
Sep. 30, 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). 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 (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 September 30, 2022Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$609,490 $45,660 $— $655,150 
Intersegment sales2,289 1,068 (3,357)— 
Total net sales$611,779 $46,728 $(3,357)$655,150 
Income (loss) from operations$63,274 $7,732 $(18,131)$52,875 
Three Months Ended September 30, 2021Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$441,258 $41,308 $— $482,566 
Intersegment sales1,378 595 (1,973)— 
Total net sales$442,636 $41,903 $(1,973)$482,566 
Income (loss) from operations$25,970 $4,148 $(11,855)$18,263 
Nine Months Ended September 30, 2022Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$1,703,655 $141,025 $— $1,844,680 
Intersegment sales6,171 2,806 (8,977)— 
Total net sales$1,709,826 $143,831 $(8,977)$1,844,680 
Income (loss) from operations$142,944 $22,659 $(56,685)$108,918 
Nine Months Ended September 30, 2021Transportation SolutionsParts & ServicesCorporate and
Eliminations		Consolidated
Net sales
External customers$1,186,909 $137,082 $— $1,323,991 
Intersegment sales3,264 1,941 (5,205)— 
Total net sales$1,190,173 $139,023 $(5,205)$1,323,991 
Income (loss) from operations$69,492 $18,509 $(35,839)$52,162 
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 September 30, 2022Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$529,659 $1,150 $(301)$530,508 81.0 %
Used trailers— 693 — 693 0.1 %
Components, parts and services— 34,171 — 34,171 5.2 %
Equipment and other82,120 10,714 (3,056)89,778 13.7 %
Total net sales$611,779 $46,728 $(3,357)$655,150 100.0 %
Three Months Ended September 30, 2021Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$375,430 $— $— $375,430 77.8 %
Used trailers— 465 — 465 0.1 %
Components, parts and services— 31,974 — 31,974 6.6 %
Equipment and other67,206 9,464 (1,973)74,697 15.5 %
Total net sales$442,636 $41,903 $(1,973)$482,566 100.0 %
Nine Months Ended September 30, 2022Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$1,476,052 $1,392 $(973)$1,476,471 80.0 %
Used trailers— 2,382 — 2,382 0.1 %
Components, parts and services— 105,208 — 105,208 5.7 %
Equipment and other233,774 34,849 (8,004)260,619 14.1 %
Total net sales$1,709,826 $143,831 $(8,977)$1,844,680 100.0 %
Nine Months Ended September 30, 2021Transportation SolutionsParts & ServicesEliminationsConsolidated
New trailers$966,193 $— $— $966,193 73.0 %
Used trailers165 1,690 — 1,855 0.1 %
Components, parts and services— 101,747 — 101,747 7.7 %
Equipment and other223,815 35,586 (5,205)254,196 19.2 %
Total net sales$1,190,173 $139,023 $(5,205)$1,323,991 100.0 %