SEGMENTS (Tables)

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Company Accounts for Intersegment Sales and Transfers at Cost Plus a Specified Mark-up

Reportable segment information is as follows (in thousands):

	Commercial		Diversified				Corporate and
	Trailer Products		Products		Retail		Eliminations		Consolidated
Three Months Ended September 30, 2014
Net sales
External customers	$	333,873	$	112,860	$	44,964	$	-	$	491,697
Intersegment sales		17,771		19,319		202		(37,292)		-
Total net sales	$	351,644	$	132,179	$	45,166	$	(37,292)	$	491,697
Income (Loss) from operations	$	26,429	$	12,027	$	859	$	(4,386)	$	34,929
Reconciling items to income before income taxes
Interest expense										(5,454)
Other, net										(610)
Income before income taxes									$	28,865
2013
Net sales
External customers	$	276,564	$	117,990	$	45,423	$	-	$	439,977
Intersegment sales		16,946		14,141		573		(31,660)		-
Total net sales	$	293,510	$	132,131	$	45,996	$	(31,660)	$	439,977
Income (Loss) from operations	$	17,323	$	18,538	$	743	$	(2,774)	$	33,830
Reconciling items to income before income taxes
Interest expense										(6,252)
Other, net										(605)
Income before income taxes									$	26,973

	Commercial		Diversified				Corporate and
	Trailer Products		Products		Retail		Eliminations		Consolidated
Nine Months Ended September 30, 2014
Net Sales
External customers	$	859,867	$	334,281	$	141,690	$	-	$	1,335,838
Intersegment sales		54,880		52,890		696		(108,466)		-
Total net sales	$	914,747	$	387,171	$	142,386	$	(108,466)	$	1,335,838
Income (Loss) from operations	$	58,447	$	37,623	$	3,190	$	(11,011)	$	88,249
Reconciling items to income before income taxes
Interest expense										(16,904)
Other, net										(1,626)
Income before income taxes									$	69,719
2013
Net Sales
External customers	$	704,712	$	338,937	$	133,683	$	-	$	1,177,332
Intersegment sales		52,708		40,677		1,292		(94,677)		-
Total net sales	$	757,420	$	379,614	$	134,975	$	(94,677)	$	1,177,332
Income (Loss) from operations	$	37,197	$	51,320	$	2,877	$	(12,256)	$	79,138
Reconciling items to income before income taxes
Interest expense										(20,364)
Other, net										1,300
Income before income taxes									$	60,074

Major Product Categories and Their Percentage of Consolidated Net Sales

The following table sets forth the major product categories and their percentage of consolidated net sales (dollars in thousands):

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
	$		$		$		$		%
Three Months Ended September 30, 2014
New trailers		326,679		53,689		20,701		401,069		81.6
Used trailers		1,956		908		4,164		7,028		1.4
Components, parts and service		817		20,936		19,228		40,981		8.3
Equipment and other		4,421		37,327		871		42,619		8.7
Total net external sales		333,873		112,860		44,964		491,697		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
	$		$		$		$		%
2013
New trailers		263,018		55,997		20,899		339,914		77.3
Used trailers		9,092		792		3,442		13,326		3.0
Components, parts and service		1,175		26,648		20,101		47,924		10.9
Equipment and other		3,279		34,553		981		38,813		8.8
Total net external sales		276,564		117,990		45,423		439,977		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
	$		$		$		$		%
Nine Months Ended September 30, 2014
New trailers		825,859		162,627		65,283		1,053,769		78.9
Used trailers		21,788		3,345		12,970		38,103		2.9
Components, parts and service		2,085		71,564		60,868		134,517		10.1
Equipment and other		10,135		96,745		2,569		109,449		8.1
Total net external sales		859,867		334,281		141,690		1,335,838		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
	$		$		$		$		%
2013
New trailers		670,869		150,750		60,706		882,325		74.9
Used trailers		20,407		2,412		9,747		32,566		2.8
Components, parts and service		6,576		75,962		59,575		142,113		12.1
Equipment and other		6,860		109,813		3,655		120,328		10.2
Total net external sales		704,712		338,937		133,683		1,177,332		100.0