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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of inventories, net of reserves

December 31, 

December 31, 

    

2022

    

2021

Chassis

$

18,604

$

5,753

Raw materials

 

75,934

 

59,651

Work in process

 

40,655

 

33,994

Finished goods

 

18,463

 

15,510

$

153,656

$

114,908

Schedule of property, plant and equipment

    

2022

    

2021

Land and improvements

$

16,855

$

15,495

Buildings and improvements

 

83,220

 

78,144

Machinery and equipment

 

78,959

 

59,886

Furniture and fixtures

 

12,451

 

11,457

Software costs

 

10,897

 

10,383

 

202,382

 

175,365

Less accumulated depreciation

 

(90,237)

 

(80,072)

$

112,145

$

95,293

Schedule of accrued liabilities

    

2022

    

2021

Accrued wages, commissions, bonuses and benefits

$

11,370

$

10,056

Accrued products warranty

 

2,098

 

3,076

Other

 

14,436

 

9,647

$

27,904

$

22,779

Schedule of product warranty liability

    

2022

    

2021

Accrual at beginning of the year

$

3,076

$

3,373

Provision

 

3,237

 

2,416

Settlement and Other

 

(4,215)

 

(2,713)

Accrual at end of year

$

2,098

$

3,076