SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of inventories, net of reserves

	December 31,		December 31,
	2019		2018
Chassis	$	6,561	$	8,921
Raw materials		39,444		40,021
Work in process		16,520		14,995
Finished goods		25,440		29,830
	$	87,965	$	93,767

Schedule of property, plant and equipment

	2019		2018
Land and improvements	$	13,953	$	11,807
Buildings and improvements		73,121		68,717
Machinery and equipment		50,235		43,961
Furniture and fixtures		9,172		7,786
Software costs		6,033		5,695
		152,514		137,966
Less accumulated depreciation		(61,779)		(55,116)
	$	90,735	$	82,850

Schedule of accrued liabilities

	2019		2018
Accrued wages, commissions, bonuses and benefits	$	12,382	$	9,152
Accrued products warranty		3,859		3,752
Accrued taxes		2,079		1,039
Other		9,493		10,920
	$	27,813	$	24,863

Schedule of product warranty liability

	2019		2018
Accrual at beginning of the year	$	3,752	$	3,147
Provision		2,483		3,793
Settlement and Other		(2,376)		(3,188)
Accrual at end of year	$	3,859	$	3,752

Schedule of adoption to reported results

	Balance at		Cumulative Effect		Balance at
	December 31, 2018		Adjustment		January 1, 2019
Assets
Right-of-use assets - operating leases	$	—	$	2,268	$	2,268
Liabilities and Shareholders’ Equity
Current portion of operating lease obligation		—		1,358		1,358
Noncurrent portion of operating lease obligation		—		905		905
Deferred income tax liabilities		1,700		1		1,701
Accumulated surplus		81,354		4		81,358