SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2015

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,
	2015		2014		2013
Balance at beginning of year	$	1,047	$	2,058	$	858
Provision		210		178		908
Write-offs, net of recoveries		(301)		(1,189)		292
Balance at end of year	$	956	$	1,047	$	2,058

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,
	2015		2014
Raw materials and components	$	65,790	$	63,847
Work in progress		18,201		23,145
Finished goods		67,260		68,923
Aftermarket parts		8,714		8,446
Used trailers		7,017		12,783
	$	166,982	$	177,144

Property, Plant and Equipment

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

	December 31,
	2015		2014
Land	$	22,978	$	25,982
Buildings and building improvements		114,216		115,856
Machinery and equipment		220,814		210,488
Construction in progress		13,741		10,518
	$	371,749	$	362,844
Less: accumulated depreciation		(231,311)		(219,952)
	$	140,438	$	142,892

Schedule of Finite-Lived Intangible Assets

As of December 31, 2015, the balances of intangible assets, other than goodwill, were as follows (in thousands):

	Weighted Average Amortization Period	Gross Intangible Assets		Accumulated Amortization		Net Intangible Assets
Tradenames and trademarks	20 years	$	37,894	$	(9,970)	$	27,924
Customer relationships	10 years		151,634		(76,340)		75,294
Technology	12 years		16,517		(5,119)		11,398
Total	12 years	$	206,045	$	(91,429)	$	114,616

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

	Weighted Average Amortization Period	Gross Intangible Assets		Accumulated Amortization		Net Intangible 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

Schedule of Goodwill

The changes in the carrying amounts of goodwill, all of which are included in the Company’s Diversified Products segment as of December 31, 2015, except for approximately $9.9 million allocated to the Company’s Retail segment, for the years ended December 31, 2015 and 2014 were as follows (in thousands):

Balance as of December 31, 2013	$	149,967
Goodwill disposed		(500)
Effects of foreign currency		136
Balance as of December 31, 2014	$	149,603
Effects of foreign currency		115
Balance as of December 31, 2015	$	149,718

Major components of Other Accrued Liabilities

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

	December 31,
	2015		2014
Payroll and related taxes	$	34,427	$	30,362
Warranty		19,709		15,462
Customer Deposits		14,877		21,680
Accrued taxes		8,075		8,371
Self-insurance		7,677		7,494
All other		8,277		5,321
	$	93,042	$	88,690

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):

	2015		2014
Balance as of January 1	$	15,462	$	14,719
Provision for warranties issued in current year		9,714		7,058
Recovery of pre-existing warranties		(409)		(296)
Payments		(5,058)		(6,019)
Balance as of December 31	$	19,709	$	15,462

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, 2014	$	9,399
Expense		34,662
Payments		(36,567)
Balance as of December 31, 2014	$	7,494
Expense		40,023
Payments		(39,840)
Balance as of December 31, 2015	$	7,677