INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Inventories

Inventories are stated at the lower of cost, primarily determined on the first-in, first-out (FIFO) method, or market. The cost of manufactured inventory includes raw material, labor and overhead. Inventories consist of the following (in thousands):

	September 30,		December 31,
	2015		2014
Finished goods	$	109,906	$	68,923
Used trailers		10,402		12,783
Raw materials and components		69,843		63,847
Aftermarket parts		9,131		8,446
Work in progress		28,228		23,145
	$	227,510	$	177,144