SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Changes in the Allowance for Doubtful Accounts

The following table presents the changes in the allowance for doubtful accounts (in thousands):

	Years Ended December 31,
	2014		2013		2012
Balance at beginning of year	$	2,058	$	858	$	1,233
Provision		178		908		(153)
Write-offs, net of recoveries		(1,189)		292		(222)
Balance at end of year	$	1,047	$	2,058	$	858

Cost of Manufactured Inventory Includes Raw Material, Labor and Overhead

The cost of manufactured inventory includes raw material, labor and overhead. Inventories consist of the following (in thousands):

	December 31,
	2014		2013
Raw materials and components	$	63,847	$	54,699
Work in progress		23,145		20,749
Finished goods		68,923		82,673
Aftermarket parts		8,446		10,389
Used trailers		12,783		15,663
	$	177,144	$	184,173

Property, Plant and Equipment

Property, plant and equipment consist of the following (in thousands):

	December 31,
	2014		2013
Land	$	25,982	$	26,398
Buildings and building improvements		115,856		112,208
Machinery and equipment		210,488		200,567
Construction in progress		10,518		9,543
	$	362,844	$	348,716
Less: accumulated depreciation		(219,952)		(206,634)
	$	142,892	$	142,082

Schedule of Finite-Lived Intangible Assets

As of December 31, 2014, the balances of intangible assets, other than goodwill, were as follows (in thousands):

	Weighted Average	Gross Intangible		Accumulated		Net Intangible
	Amortization Period	Assets		Amortization		Assets
Tradenames and trademarks	20 years	$	39,222	$	(8,252)	$	30,970
Customer relationships	10 years		151,839		(58,534)		93,305
Technology	12 years		16,517		(3,692)		12,825
Total	12 years	$	207,578	$	(70,478)	$	137,100

As of December 31, 2013, the balances of intangible assets, other than goodwill, were as follows (in thousands):

	Weighted Average	Gross Intangible		Accumulated		Net Intangible
	Amortization Period	Assets		Amortization		Assets
Tradenames and trademarks	20 years	$	39,222	$	(6,291)	$	32,931
Customer relationships	10 years		152,109		(40,112)		111,997
Technology	12 years		16,517		(2,264)		14,253
Total	12 years	$	207,848	$	(48,667)	$	159,181

Schedule of Goodwill

The changes in the carrying amounts of goodwill, all of which is included in the Company’s Diversified Products segment as of December 31, 2014, except for approximately $9.9 million allocated to the Company’s Retail segment, for the years ended December 31, 2014 and 2013 were as follows (in thousands):

Balance as of December 31, 2012	$	146,444
Goodwill acquired		1,784
Walker acquisition adjustment		2,054
Effects of foreign currency		(315)
Balance as of December 31, 2013	$	149,967
Goodwill disposed		(500)
Effects of foreign currency		136
Balance as of December 31, 2014	$	149,603

Major components of Other Accrued Liabilities

The following table presents the major components of Other Accrued Liabilities (in thousands):

	December 31,
	2014		2013
Payroll and related taxes	$	30,362	$	29,399
Customer deposits		21,680		30,730
Warranty		15,462		14,719
Accrued taxes		8,371		8,520
Self-insurance		7,543		9,419
All other		5,272		6,571
	$	88,690	$	99,358

Changes in the Product Warranty Accrual Included in Other Accrued Liabilities

The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):

	2014		2013
Balance as of January 1	$	14,719	$	14,886
Provision for warranties issued in current year		7,058		6,269
Recovery of pre-existing warranties		(296)		(779)
Payments		(6,019)		(5,657)
Balance as of December 31	$	15,462	$	14,719

Changes in the Self-Insurance Accrual Included in Other Accrued Liabilities

The following table presents the changes in the self-insurance accrual included in Other Accrued Liabilities (in thousands):

	Self-Insurance
	Accrual
Balance as of January 1, 2013	$	7,711
Expense		38,467
Payments		(36,759)
Balance as of December 31, 2013	$	9,419
Expense		35,555
Payments		(37,431)
Balance as of December 31, 2014	$	7,543