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Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

NOTE

– DISCONTINUED OPERATIONS

February 1, 2020,

we completed the sale of our ERV business for

$55,000

in cash, subject to certain post-closing adjustments. The ERV business included the emergency response chassis operations in Charlotte, Michigan, and operations in Brandon, South Dakota; Snyder and Neligh, Nebraska; and Ephrata, Pennsylvania. The ERV business met the accounting criteria for held for sale classification as of

December 31, 2019.

The results of the ERV business have been reclassified to Loss from discontinued operations, net of tax in the Consolidated Statements of Operations for the years ended

December 31, 2019,

2018

and

2017.

The Loss from discontinued operations presented in the Consolidated Statement of Operations for the years ended

December 31, 2019,

2018

and

2017:

	Year Ended December 31,
	2019			2018			2017

Sales	$	261,860		$	245,637		$	302,850
Cost of products sold		245,785			220,526			276,567
Gross profit		16,075			25,111			26,283
Operating expenses		28,864			31,516			29,461
Operating loss		(12,789	)		(6,405	)		(3,178	)
Loss on asset impairments		53,131			-			-
Other income (expense)		1,021			2,228			(651	)
Loss from discontinued operations before taxes		(64,899	)		(4,177	)		(3,829	)
Income tax benefit		15,683			1,073			2,292
Net loss from discontinued operations	$	(49,216	)	$	(3,104	)	$	(1,537	)

In the annual goodwill and intangible assets impairment test as of

October 1, 2019,

we determined that the fair value of our ERV business and Smeal trade name were less than their carrying values due to under-performance in

2019

which was expected to continue in future periods. As a result, we recorded impairment expense of

$13,856

to write off the goodwill and indefinite lived intangible assets. In conjunction with the classification of the ERV business as held for sale as of

December 31, 2019,

we recorded a loss of

$39,275

to write down the carrying values of the associated assets and liabilities to their fair values less estimated costs to sell of

$3,604.

The assets and liabilities of the discontinued operations are presented separately under the captions “Current assets held for sale”, “Noncurrent assets held for sale” and “Current liabilities held for sale” in the Consolidated Balance Sheets as of

December 31, 2019

and

2018.

	December 31,			December 31,
	2019 (1)			2018 (1)
Assets:
Accounts receivable, net	$	30,760		$	38,792
Contract assets		36,740			26,798
Inventories		32,329			30,779
Other current assets		1,142			1,118
Property, plant and equipment,		21,967			24,082
Right of use assets – operating leases		5,960			-
Goodwill		-			11,456
Intangible assets		1,050			3,600
Other noncurrent assets		52			52
Impairment of carrying value		(39,275	)		-
Total assets held for sale	$	90,725		$	136,677

	December 31,			December 31,
	2019 (1)			2018 (1)
Liabilities:
Accounts payable		4,213			3,015
Accrued warranty		11,347			11,683
Accrued compensation and related taxes		3,047			2,842
Deposits from customers		21,409			21,761
Operating lease liability		727			-
Other current liabilities		3,495			3,776
Long-term operating lease liability		5,363			-
Total liabilities held for sale	$	49,601		$	43,077

(

)

As of

December 31, 2019,

assets and liabilities held for sale were classified as current. As of

December 31, 2018,

current and noncurrent assets held for sale were

$97,487

and

$39,190,

respectively, and current liabilities held for sale was

$43,077.

Total depreciation and amortization and capital expenditures for the discontinued operations for the years ended

December 31, 2019,

2018

and

2017:

	Year Ended December 31,
	2019		2018		2017

Depreciation and amortization	$	5,106	$	4,156	$	3,905
Capital expenditures	$	2,431	$	4,332	$	1,364

Note 3 - Acquisition Activities

12 Months Ended

Dec. 31, 2019

Business Combination Disclosure [Text Block]

NOTE

– ACQUISITION ACTIVITIES

2019

Acquisition

September 9, 2019,

the Company completed the acquisition of Fortress Resources, LLC D/B/A Royal Truck Body (“Royal”) pursuant to which the Company acquired all the outstanding equity interests of Royal. The Company paid

$89,369

in cash. The purchase price is subject to certain customary post-closing adjustments. The acquisition was financed using

$89,369

borrowed from our existing

$175,000

line of credit, as set forth in the Second Amended and Restated Credit Agreement, dated as of

August 8, 2018.

Included in our results since the

September 9, 2019

acquisition are net sales of

$17,073

and operating income of

$2,382

for the year ended

December 31, 2019.

Royal is a leading California-based designer, manufacturer and installer of service truck bodies and accessories. Royal manufactures and assembles truck body options for various trades, service truck bodies, stake body trucks, contractor trucks, and dump bed trucks. Royal is the largest service body company in the western United States with its principal facility in Carson, California. Royal has additional manufacturing, assembly, and service space in branch locations in Union City and Roseville, California; Mesa, Arizona; and Dallas and Weatherford, Texas. This acquisition allows us to quickly expand our footprint in the western United States supporting our strategy of coast-to-coast manufacturing and distribution. Royal is part of our Specialty Chassis & Vehicle segment.

During the year ended

2019,

we recorded pretax charges totaling

$1,691

for legal expenses and other transaction costs related to the acquisition. These charges, which were expensed in accordance with the accounting guidance for business combinations, were recorded in “Selling, general and administrative” and reflected within the “Eliminations and Other” column in the business segment table in "Note

–

Business Segments.

Purchase Price Allocation

This acquisition was accounted for using the acquisition method of accounting with the purchase price allocated to the assets purchased and liabilities assumed based upon their estimated fair values at the date of acquisition. Identifiable intangible assets include customer relationships, trade names and trademarks, patented technology and non-competition agreements. The preliminary excess of the purchase price over the estimated fair values of the net tangible and intangible assets acquired of

$27,476

was recorded as goodwill, which is expected to be deductible for tax purposes. The preliminary goodwill recognized is subject to a final net working capital adjustment.

The fair value of the net assets acquired was based on a preliminary valuation and the estimates and assumptions are subject to change within the measurement period. The Company is working with the buyer to finalize the working capital adjustments which

may

impact goodwill. The Company will finalize the purchase price allocation as soon as practicable within the measurement period, but in

event later than

one

year following the acquisition date.

The preliminary allocation of purchase price to assets acquired and liabilities assumed was as follows:

Cash and cash equivalents	$	431
Accounts receivable, less allowance		5,019
Contract assets		1,499
Inventory		6,453
Other receivables – chassis pool agreements		10,424
Property, plant and equipment, net		4,980
Right of use assets-operating leases		12,767
Intangible assets		47,150
Goodwill		27,476
Total assets acquired		116,199

Accounts payable		1,658
Customer prepayments		255
Accrued warranty		98
Operating lease liabilities		1,693
Accrued compensation and related taxes		569
Other current liabilities and accrued expenses		30
Short-term debt – chassis pool agreements		10,424
Long-term operating lease liability		11,074
Long-term debt, less current portion		1,029
Total liabilities assumed		26,830

Total purchase price	$	89,369

Goodwill Assigned

Intangible assets totaling

$47,150

have provisionally been assigned to customer relationships, trade names and trademarks, patented technology and non-competition agreements as a result of the acquisition and consist of the following (in thousands):

	Amount		Useful Life (in years)
Customer relationships	$	30,000	15
Trade names and trademarks		13,000	Indefinite
Patented technology		2,200	8
Non-competition agreements		1,950	5
	$	47,150

The Company amortizes the customer relationships utilizing an accelerated approach and patented technology and non-competition agreements assets utilizing a straight-line approach. Amortization expense, including the intangible assets preliminarily recorded from the Royal acquisition, is

$666

for

2019,

and estimated to be

$2,665,

$3,162,

and

$3,072

for the years

2020

through

2023,

respectively.

Goodwill consists of operational synergies that are expected to be realized in both the short and long-term and the opportunity to enter into new markets which will enable us to increase value to our customers and shareholders. Key areas of expected cost savings include an expanded dealer network, complementary product portfolios and manufacturing and supply chain work process improvements.

Pro Forma Results (Unaudited)

The following table provides unaudited pro forma net sales and results of operations for the years ended

December 31, 2019

and

2018.

The unaudited pro forma results reflect certain adjustments related to the acquisition, such as changes in the depreciation and amortization expense on the Royal assets acquired resulting from the fair valuation of assets acquired, expenses incurred to complete the acquisition and the impact of acquisition financing. The pro forma results do

not

include any anticipated cost synergies or other effects of the planned integration of Royal. Accordingly, such pro forma amounts are

not

necessarily indicative of the results that would have occurred nor are they indicative of the future operating results of the combined company.

	Year ended December 31,
	2019		2018
Pro forma results of operations from continuing operations
Net sales	$	789,585	$	612,337
Net income	$	36,760	$	19,158
Diluted earnings per share	$	1.04	$	0.54

2018

Acquisition

December 17, 2018,

the Company acquired the assets and assumed certain liabilities of Strobes-R-Us, Inc. through the Company’s majority-owned subsidiary, Spartan Upfit Services, Inc. dba Strobes-R-Us (“SRUS”). SRUS is a premier provider of upfit services for government and non-government vehicles. The acquisition enables the Company to increase its product offerings to fleet customers, while further expanding its manufacturing capabilities into the southeastern U.S. market. As part of this acquisition, Spartan acquired Strobes-R-Us’ state-of-the-art upfit facility and product showroom in Pompano Beach, Florida.

Purchase Price Allocation

The total purchase price paid for our acquisition of SRUS was

$7,032

consisting of

$5,200

in cash, plus a

$1,832

contingency for performance-based earn-out payments.

This acquisition was accounted for using the acquisition method of accounting, which requires the purchase price to be allocated to the assets purchased and liabilities assumed based upon their estimated fair values at the date of acquisition. The excess of the estimated purchase price over the preliminary estimated fair values of the net tangible and intangible assets acquired of

$195

was recorded as goodwill. During

2019,

we made certain adjustments to our purchase price allocation related to the deferred tax asset, stock compensation, identified intangible assets, step-up valuation of fixed assets, and a revaluation of contingent consideration, which resulted in a

$6,211

decrease in goodwill. The Company has finalized the purchase price allocation within the measurement period, which was to occur

later than

one

year following the acquisition date.

The allocation of purchase price to assets acquired and liabilities assumed was as follows:

Accounts receivable	$	1,165
Inventory		893
Other current assets		3
Property, plant and equipment		1,911
Other Assets		192
Intangible assets		3,100
Goodwill		195
Total assets acquired		7,459

Accounts payable		382
Other current liabilities		45
Total liabilities assumed		427

Total purchase price	$	7,032

Contingent Consideration

Pursuant to the purchase agreement, the former owners of the SRUS business

may

receive additional consideration through

2021

in the form of certain performance-based earn-out payments, up to an aggregate maximum of

$3,250.

The purchase agreement specifies annual payments for each calendar year beginning in

2019

through and including

2021

contingent upon earnings for that calendar year exceeding predetermined thresholds. In accordance with accounting guidance for business combinations, at the date of sale the Company recorded a contingent liability of

$1,832

for the value of the future consideration, which is ultimately its best estimate of the likelihood of the payments discounted to their present value.

Note 4 - Revenue

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Text Block]

NOTE

– REVENUE

Contract Assets and Liabilities

The tables below disclose changes in contract assets and liabilities as of the periods indicated.

	December 31, 2019			December 31, 2018
Contract Assets
Contract assets, beginning of year	$	9,229		$	5,200
Reclassification of the beginning contract assets to receivables, as the result of rights to consideration becoming unconditional		(9,229	)		(5,200	)
Contract assets recognized, net of reclassification to receivables		10,898			9,229
Contract assets, end of year		10,898			9,229

Contract Liabilities
Contract liabilities, beginning of year		871			201
Reclassification of the beginning contract liabilities to revenue, as the result of performance obligations satisfied		(871	)		(201	)
Cash received in advance and not recognized as revenue		2,640			871
Contract liabilities, end of year		2,640			871

The aggregate amount of the transaction price allocated to remaining performance obligations in existing contracts that are yet to be completed in the Fleet Vehicles and Services ("FVS") and Specialty Chassis and Vehicles ("SCV") segments are

$305,796

and

30,777

respectively, with substantially all revenue expected to be recognized within

one

year as of

December 31, 2019.

In the following tables, revenue is disaggregated by primary geographical market and timing of revenue recognition for the years ended

December 31, 2019,

2018

and

2017.

The tables also include a reconciliation of the disaggregated revenue with the reportable segments.

	Year Ended December 31, 2019
	FVS		SCV		Total Reportable Segments		Other			Total
Primary geographical markets
United States	$	554,691	$	185,768	$	740,459	$	(5,278	)	$	735,181
Other		21,203		158		21,361		-			21,361
Total sales	$	575,894	$	185,926	$	761,820	$	(5,278	)	$	756,542

Timing of revenue recognition
Products transferred at a point in time	$	164,437	$	137,894	$	302,331	$	(5,278	)	$	297,053
Products and services transferred over time		411,457		48,032		459,489		-			459,489
Total sales	$	575,894	$	185,926	$	761,820	$	(5,278	)	$	756,542

	Year Ended December 31, 2018
	FVS		SCV		Total Reportable Segments		Other			Total
Primary geographical markets
United States	$	367,730	$	191,814	$	559,544	$	(10,221	)	$	549,323
Other		19,819		1,385		21,204		-			21,204
Total sales	$	387,549	$	193,199	$	580,748	$	(10,221	)	$	570,527

Timing of revenue recognition
Products transferred at a point in time	$	113,576	$	160,408	$	273,984	$	(10,221	)	$	263,763
Products and services transferred over time		273,973		32,791		306,764		-			306,764
Total sales	$	387,549	$	193,199	$	580,748	$	(10,221	)	$	570,527

	Year Ended December 31, 2017
	FVS		SCV		Total Reportable Segments		Other			Total
Primary geographical markets
United States	$	238,267	$	158,246	$	396,513	$	(5,657	)	$	390,856
Other		12,828		564		13,392		-			13,392
Total sales	$	251,095	$	158,810	$	409,905	$	(5,657	)	$	404,248

Timing of revenue recognition
Products transferred at a point in time	$	251,095	$	158,810	$	409,905	$	(5,657	)	$	404,248
Products and services transferred over time		-		-		-		-			-
Total sales	$	251,095	$	158,810	$	409,905	$	(5,657	)	$	404,248

Note 5 - Inventories

12 Months Ended

Dec. 31, 2019

Inventory Disclosure [Text Block]

NOTE

– INVENTORIES

Inventories are summarized as follows:

	December 31,
	201 9			201 8
Finished goods	$	4,764		$	5,347
Work in process		1,773			2,190
Raw materials and purchased components		57,679			33,418
Reserve for slow-moving inventory		(4,760	)		(1,742	)
Total Inventory	$	59,456		$	39,213

Note 6 - Restructuring Charges

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities Disclosure [Text Block]

OTE

– RESTRUCTURING CHARGES

We have incurred restructuring charges for a company-wide initiative to streamline operations. Restructuring charges included in our Consolidated Statements of Operations for the years ended

December 31, 2019,

2018

and

2017,

broken down by segment, are as follows:

	December 31,
	2019		2018		2017
FVS	$	-	$	-	$	644
SCV		82		180		109
Other		-		482		45
Total restructuring charges	$	82	$	662	$	798

The following table summarizes the compensation related charges incurred under these initiatives through year ended

December 31, 2019.

The accrual balance for severance is reflected within Accrued compensation and related taxes on our Consolidated Balance Sheets.

	Severance 2019			Severance 2018
Accrual balance January 1,	$	199		$	12
Accrual for severance		-			665
Payments and adjustments made in period		(199	)		(478	)
Accrual balance December 31,	$	-		$	199

Note 7 - Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE

– GOODWILL AND INTANGIBLE ASSETS

Goodwill

We test goodwill for impairment at the reporting unit level on an annual basis as of

October 1,

or whenever an event or change in circumstances occurs that would more likely than

not

reduce the fair value of a reporting unit below its carrying amount. See “Goodwill and Other Intangible Assets” within "Note

1–

General and Summary of Accounting Policies

" for a description of our accounting policies regarding goodwill and other intangible assets.

As described in "Note

–

Acquisition Activities

December 31, 2019

and

2018,

we had recorded goodwill at our Fleet Vehicles and Services and Specialty Chassis and Vehicles reportable segments. The FVS and SCV segments were determined to be reporting units for goodwill impairment testing. The goodwill recorded in these reporting units was evaluated for impairment as of

October 1, 2019

using a discounted cash flow valuation, and it was determined that the estimated fair values of our Fleet Vehicles and Services, and Specialty Chassis and Vehicles reporting units exceeded their carrying values by

337%

and

67%,

respectively, as of

October

2019.

As discussed in "Note

–

General and Summary of Accounting Policies

" there are significant judgments inherent in our impairment assessments and discounted cash flow analyses. These discounted cash flow analyses are most sensitive to the WACC assumption.

The change in the carrying amount of goodwill for the year ended

December 31, 2019

and

2018

were as follows (in thousands):

	FVS					SCV				Total
	December 31,					December 31,				December 31,
	2019			2018		2019		2018		2019		2018
Goodwill, beginning of year	$	21,729		$	15,323	$	638	$	638	$	22,367	$	15,961
Acquisition and measurement period adjustments		(6,211	)		6,406		27,476		-		21,265		6,406
Goodwill, end of year	$	15,518		$	21,729	$	28,114	$	638	$	43,632	$	22,367

Other

Intangible Assets

December 31, 2019,

we had other intangible assets associated with our FVS segment, including customer and dealer relationships, non-compete agreements, an acquired product development project and trade names. The non-compete agreement, acquired product development project and certain other intangible assets are being amortized over their expected remaining useful lives based on the pattern of estimated after-tax operating income generated, or on a straight-line basis. Our Utilimaster and Strobes-R-Us trade names have an indefinite life and are

not

amortized.

December 31, 2019,

we had other intangible assets associated with our SCV segment, including customer relationships, trade names and trademarks, patented technology and non-competition agreements. We amortize the customer relationships utilizing an accelerated approach over an estimated remaining life of

years. Patented technology and non-competition agreements are amortized utilizing a straight-line approach over the estimated useful lives of

eight

years and

five

years, respectively. The Royal trade names and trademarks are considered to have indefinite lives and are

not

amortized

We evaluate the recoverability of our indefinite lived intangible assets, which, as of

October 1, 2019,

consisted of our Utilimaster, Strobes-R-Us and Royal trade names, by comparing the estimated fair value of the trade names with their carrying values. We estimate the fair value of our trade names based on estimates of future royalty payments that are avoided through our ownership of the trade name, discounted to their present value. In determining the estimated fair value of the trade names, we consider current and projected future levels of sales based on our plans for these trade name branded products, business trends, prospects and market and economic conditions. Because the evaluation of Royal’s intangible assets including the trade name was assessed as of

September 9, 2019,

and this amount was determined to approximate the fair value as of

October 1, 2019,

updated testing was

not

performed nor was deemed necessary. The fair value of our Utilimaster and Strobes-R-Us trade names exceeded their carrying values, and therefore do

not

result in an impairment

The following table provides information regarding our other intangible assets:

	As of December 31, 2019						As of December 31, 2018
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer relationships	$	37,570	$	4,943	$	32,627	$	6,170	$	4,029	$	2,141
Acquired product development project		1,860		1,860		-		1,860		1,860		-
Patented technology		2,200		69		2,131		-		-		-
Non-compete agreements		2,950		617		2,333		400		400		-
Backlog		320		320		-		320		320		-
Trade Names		16,970		-		16,970		2,870		-		2,870
	$	61,870	$	7,809	$	54,061	$	11,620	$	6,609	$	5,011

We recorded

$1,200,

$320

and

$683

of intangible asset amortization expense during

2019,

2018

and

2017.

The estimated remaining amortization associated with finite-lived intangible assets is expected to be expensed as follows:

	Amount
2020	$	3,151
2021		3,127
2022		3,624
2023		3,511
2024		3,181
Thereafter		20,496
Total	$	37,090

Note 8 - Property, Plant and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment Disclosure [Text Block]

NOTE

– PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are summarized by major classifications as follows:

	December 31,
	201 9			201 8
Land and improvements	$	8,692		$	7,791
Buildings and improvements		38,653			36,087
Plant machinery and equipment		33,348			27,267
Furniture and fixtures		21,416			19,947
Vehicles		1,872			1,558
Construction in process		3,527			1,157
Subtotal		107,508			93,807
Less accumulated depreciation		(67,434	)		(61,322	)
Total property, plant and equipment, net	$	40,074		$	32,485

We recorded depreciation expense of

$5,892,

$6,393

and

$5,994

during

2019,

2018

and

2017.

There were

capitalized interest costs in

2019

2018.

Note 9 - Leases

12 Months Ended

Dec. 31, 2019

Leases of Lessee Disclosure [Text Block]

NOTE

– LEASES

We have operating and finance leases for land, buildings and certain equipment. Our leases have remaining lease terms of

one

year to

years, some of which include options to extend the leases for up to

years. Our leases do

not

contain residual value guarantees. As of

December 31, 2019,

assets recorded under finance leases were immaterial (See "Note

–

Debt

"). Lease expense totaled

$4,146,

$2,794

and

$2,196

for the years ended

December 31, 2019,

2018

and

2017.

Operating lease expenses are classified as cost of products sold and operating expenses on the Consolidated Statements of Operations. The components of lease expense were as follows:

	Year ended December 31, 2019

Operating leases	$	3,928
Short-term leases (1)		218
Total lease expense	$	4,146

(

)

Includes expenses for month-to-month equipment leases, which are classified as short-term as the Company is

not

reasonably certain to renew the lease term beyond

one

month.

The weighted average remaining lease term and weighted average discount rate were as follows:

	Year ended December 31, 2019
Weighted average remaining lease term of operating leases (in years)		8.4
Weighted average discount rate of operating leases		3.8	%

Supplemental cash flow information related to leases was as follows:

	Year ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow for operating leases	$	4,544


Right of use assets obtained in exchange for lease obligations:

Operating leases	$	10,493

Finance leases	$	-

Maturities of operating lease liabilities as of

December 31, 2019

are as follows:

Years ending December 31:
2020	$	5,937
2021		5,054
2022		4,614
2023		4,619
2024		4,390
Thereafter		13,337
Total lease payments		37,951
Less: imputed interest		5,622
Total lease liabilities	$	32,329

Note 10 - Taxes on Income

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Text Block]

NOTE

– TAXES ON INCOME

Income taxes consist of the following:

	Year Ended December 31,
	2019			2018			2017

Taxes on income from continuing operations	$	10,355		$	3,334		$	2,382
Income tax benefits from discontinued operations		(15,683	)		(1,073	)		(2,292	)
Total taxes on income	$	(5,328	)	$	2,261		$	90

Income taxes from continuing operations consist of the following:

	Year Ended December 31,
	201 9			201 8			201 7
Current (benefit):
Federal	$	9,883		$	2,819		$	5,831
State		1,664			758			240
Foreign		128			67			-
Total current		11,675			3,644			6,071
Deferred (benefit):
Federal		(705	)		(316	)		(1,333	)
State		(615	)		6			(2,356	)
Total deferred		(1,320	)		(310	)		(3,689	)
Total taxes on income	$	10,355		$	3,334		$	2,382

December 22, 2017,

the Tax Cuts and Jobs Act (the “Tax Act”) was enacted. The Tax Act made broad and complex changes to the U.S. tax code that impacted the Company, most notably a reduction of the U.S. corporate income tax rate from

percent to

percent for tax years beginning after

December 31, 2017.

Other changes provided by the

2017

Tax Act included, but are

not

limited to, the acceleration of depreciation for certain assets placed into service after

September 27, 2017,

additional limitations on executive compensation, the repeal of the domestic manufacturing deduction and the new foreign derived intangible income deduction.

The SEC staff issued Staff Accounting Bulletin

No.

118

(“SAB

118”

), which provided guidance on accounting for the tax effects of the Tax Act. We recognized the income tax effects of the Tax Act in our

2017

financial statements in accordance with SAB

118,

in the reporting period in which the Tax Act was signed into law.

In accordance with SAB

118,

we recorded a provisional amount of

$2,963

of the deferred tax expense in connection with the re-measurement of certain deferred tax assets and liabilities as of

December 31, 2017.

2018

we completed the accounting for the effect of the

2017

Tax Act within the measurement period under the SEC guidance and reflected a net

$373

decrease in the

2018

income tax expense.

Differences between the expected income tax expense derived from applying the federal statutory income tax rate to earnings from continuing operations before taxes on income and the actual tax expense are as follows:

	Year Ended December 31,
	201 9						201 8						201 7
	Amount			Percen - tage			Amount			Percen - tage			Amount			Percen - tage

Federal income taxes at the statutory rate	$	9,901			21.0	%	$	4,505			21.0	%	$	6,949			35.0	%
State tax expense, net of federal income tax benefit		577			1.2			486			2.3			416			2.1
Increase (decrease) in income taxes resulting from:
Deferred income tax re-measurement due to Tax Act		-			-			(373	)		(1.7	)		2,963			14.9
Other deferred income tax adjustment		(75	)		(0.2	)		13			-			338			1.7
Non-deductible compensation		511			1.1			-			-			-			-
Other nondeductible expenses		115			0.2			91			0.4			98			0.5
Foreign derived intangible income deduction		(45	)		(0.1	)		(35	)		(0.2	)		-			-
Domestic manufacturing deduction		-			-			-			-			(465	)		(2.3	)
Stock based compensation		(136	)		(0.3	)		(1,207	)		(5.6	)		(381	)		(1.9	)
Worthless stock deduction of dissolved subsidiary		-			-			-			-			(966	)		(4.9	)
Forfeiture of state net operating loss and credit carry-forwards from dissolution of subsidiary		-			-			-			-			3,039			15.3
Foreign tax expense		128			0.3			67			0.3			-			-
Valuation allowance adjustment		135			0.3			60			0.3			(9,544	)		(48.0	)
Unrecognized tax benefit adjustment		(61	)		(0.1	)		332			1.6			206			1.0
Federal research and development tax credit		(591	)		(1.3	)		(349	)		(1.6	)		(328	)		(1.7	)
Foreign tax credit		(38	)		-			(67	)		(0.3	)		-			-
Other		(66	)		(0.1	)		(189	)		(0.9	)		57			0.3
Total	$	10,355			22.0	%	$	3,334			15.6	%	$	2,382			12.0	%

Temporary differences which give rise to deferred income tax assets (liabilities) are as follows:

	December 31,
	2019			2018
Deferred income tax assets:
Loss on asset impairment for discontinued operations	$	12,764		$	-
Warranty reserve		3,782			3,257
Inventory costs and reserves		2,661			1,801
Contract assets		7,217			1,694
Stock-based compensation		1,195			984
Net operating loss carry-forwards, net of federal income tax benefit		449			723
Compensation related accruals		698			589
Credit carry-forwards net of federal income tax benefit		1,027			506
Other		916			611
Total deferred income tax assets	$	30,709		$	10,165


Deferred income tax liabilities:
Depreciation	$	(2,666	)	$	(1,479	)
Intangible assets		(1,974	)		(1,205	)
Prepaid expenses		(295	)		(222	)
Total deferred income tax liabilities	$	(4,935	)	$	(2,906	)

Net deferred income tax assets	$	25,774		$	7,259
Valuation allowance		(254	)		(118	)
Net deferred tax asset	$	25,520		$	7,141

Based upon an assessment of the available positive and negative evidence at

December 31, 2019,

the net deferred tax asset is more likely than

not

to be realized based on the consideration of deferred tax liability reversals and future taxable income. The valuation allowance for net deferred income tax assets relates to the impact of the limitation on executive compensation deductibility to Stock based compensation, and a state net operating loss carryforward.

December

31,

2019

and

2018,

we had state deferred income tax assets related to state tax net operating loss carry-forwards, of

$569

and

$915,

which begin expiring in

2020.

Also, as of

December

31,

2019

and

2018,

we had deferred income tax assets related to state tax credit carry-forwards of

$1,300

and

$640,

which begin expiring in

2021.

Due to accumulated losses in a certain state jurisdiction, we had recorded valuation allowances against certain deferred income tax assets of

and

$20

December 31, 2019

and

2018.

A reconciliation of the change in the unrecognized tax benefits (“UTB”) for the

three

years ended

December 31, 2019,

2018

and

2017

is as follows:

	2019			2018			2017
Balance at January 1,	$	827		$	565		$	345
Increase (decrease) related to prior year tax positions		103			35			168
Increase related to current year tax positions		578			319			118
Expiration of statute		(238	)		(92	)		(66	)
Balance at December 31,	$	1,270		$	827		$	565

As of

December

31,

2019,

we had an ending UTB balance of

$1,270

along with

$213

of interest and penalties, for a total liability of

$1,483

recorded as a non-current liability. The change in interest and penalties amounted to a decrease of

$209

2019,

and increases of

$143

2018,

and

$94

2017,

which were reflected in Income tax expense within our Consolidated Statements of Operations.

As of

December 31, 2019,

we are

longer subject to examination by federal taxing authorities for

2015

and earlier years.

We also file tax returns in several states and those jurisdictions remain subject to audit in accordance with relevant state statutes. These audits can involve complex issues that

may

require an extended period of time to resolve and

may

cover multiple years. To the extent we prevail in matters for which reserves have been established or are required to pay amounts in excess of our reserves, our effective income tax rate in a given fiscal period could be impacted. However, we do

not

expect such impacts to be material to our financial statements. An unfavorable tax settlement would require use of our cash and could result in an increase in our effective income tax rate in the period of resolution. A favorable tax settlement could result in a reduction in our effective income tax rate in the period of resolution. We do

not

expect the total amount of unrecognized tax benefits to significantly increase or decrease over the next

twelve

months.

Note 11 - Transactions with Major Customers

12 Months Ended

Dec. 31, 2019

Concentration Risk Disclosure [Text Block]

NOTE

– TRANSACTIONS WITH MAJOR CUSTOMERS

Major customers are defined as those with sales greater than

percent of consolidated sales in a given year. We had certain customers whose sales individually represented

10%

or more of the Company's total sales as follows:

Year	Number of major customers	Combined percentage of consolidated sales		Segment
2019	2	37.9	%	FVS
2018	4	51.7	%	FVS and SCV
2017	2	29.3	%	SCV

Note 12 - Commitments and Contingent Liabilities

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Text Block]

NOTE

– COMMITMENTS AND CONTINGENT LIABILITIES

Under the terms of our credit agreement with our banks, we have the ability to issue letters of credit totaling

$20,000.

We had outstanding letters of credit totaling

525

December 31, 2019

and

2018

related to our worker's compensation insurance.

December

31,

2019,

we and our subsidiaries were parties, both as plaintiff and defendant, to a number of lawsuits and claims arising out of the normal course of our business. In the opinion of management, our financial position, future operating results or cash flows will

not

be materially affected by the final outcome of these legal proceedings.

Spartan-Gimaex Joint Venture

February 2015,

Spartan USA and Gimaex Holding, Inc. mutually agreed to begin discussions regarding the dissolution of the Spartan-Gimaex joint venture. In

June 2015,

Spartan USA and Gimaex Holding, Inc. entered into court proceedings to determine the terms of the dissolution. In

February 2017,

by agreement of the parties, the court proceeding was dismissed with prejudice and the judge entered an order to this effect as the parties agreed to seek a dissolution plan on their own. In late

2019,

Spartan USA initiated additional court proceedings to dissolve and liquidate the joint venture, but

dissolution terms have been determined as of the date of this Form

-K. Costs associated with the wind-down will be impacted by the final dissolution agreement. In accordance with accounting guidance, the costs we have accrued so far represent the low end of the range of the estimated total charges that we believe we

may

incur related to the wind-down. While we are unable to determine the final cost of the wind-down with certainty at this time, we

may

incur additional charges, depending on the final terms of the dissolution, and such charges are

not

expected to be material to our future operating results. We recorded charges totaling

$216

to write down certain inventory items associated with this joint venture to their estimated fair values during the year ended

December 31, 2019.

Warranty Related

We provide limited warranties against assembly/construction defects. These warranties generally provide for the replacement or repair of defective parts or workmanship for a specified period following the date of sale. The end users also

may

receive limited warranties from suppliers of components that are incorporated into our chassis and vehicles.

Certain warranty and other related claims involve matters of dispute that ultimately are resolved by negotiation, arbitration or litigation. Infrequently, a material warranty issue can arise which is beyond the scope of our historical experience. We provide for any such warranty issues as they become known and are estimable. It is reasonably possible that additional warranty and other related claims could arise from disputes or other matters beyond the scope of our historical experience.

Changes in our warranty liability during the years ended

December

31,

2019

and

2018

were as follows:

	2019			2018
Balance of accrued warranty at January 1	$	4,407		$	4,340
Provisions for current period sales		4,383			2,537
Cash settlements		(3,489	)		(3,013	)
Changes in liability for pre-existing warranties		295			543
Acquisitions		98			-
Balance of accrued warranty at December 31	$	5,694		$	4,407

Note 13 - Defined Contribution Plans	12 Months Ended
Note 13 - Defined Contribution Plans	Dec. 31, 2019
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 1 3 – DEFINED CONTRIBUTION PLANS We sponsor defined contribution retirement plans which cover all associates who meet length of service and minimum age requirements. Our matching contributions vest over 5 years and were $1,654, $1,606 and $676 in 2019, 2018 and 2017. These amounts are expensed as incurred.

Note 14 - Debt

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Text Block]

NOTE

– DEBT

Short-term debt consists of the following:

	December 31, 2019		December 31, 2018
Chassis pool agreements	$	8,162	$	-
Total short-term debt	$	8,162	$	-

Chassis Pool Agreements

The Company obtains certain vehicle chassis for its walk-in vans, truck bodies and specialty vehicles directly from the chassis manufacturers under converter pool agreements. Chassis are obtained from the manufacturers based on orders from customers, and in some cases, for unallocated orders. The agreements generally state that the manufacturer will provide a supply of chassis to be maintained at the Company’s facilities with the condition that we will store such chassis and will

not

move, sell, or otherwise dispose of such chassis except under the terms of the agreement. In addition, the manufacturer typically retains the sole authority to authorize commencement of work on the chassis and to make certain other decisions with respect to the chassis including the terms and pricing of sales of the chassis to the manufacturer’s dealers. The manufacturer also does

not

transfer the certificate of origin to the Company nor permit the Company to sell or transfer the chassis to anyone other than the manufacturer (for ultimate resale to a dealer). Although the Company is party to related finance agreements with manufacturers, the Company has

not

historically settled, nor expects to in the future settle, any related obligations in cash. Instead, the obligation is settled by the manufacturer upon reassignment of the chassis to an accepted dealer, and the dealer is invoiced for the chassis by the manufacturer. Accordingly, as of

December 31, 2019,

the Company’s outstanding chassis converter pool with manufacturers totaled

$8,162

and the Company has included this financing agreement on the Company’s Consolidated Balance Sheets within

Other receivables – chassis pool agreements and Short-term debt – chassis pool agreements

. Typically, chassis are converted and delivered to customers within

days of the receipt of the chassis by the Company. The chassis converter pool is a non-cash arrangement and is offsetting between current assets and current liabilities on the Company’s Consolidated Balance Sheets.

Long-term debt consists of the following:

	December 31, 201 9			December 31, 201 8
Line of credit revolver (1) :	$	87,400		$	25,460
Finance lease obligations		496			147
Other		951			-
Total debt		88,847			25,607
Less current portion of long-term debt		(177	)		(60	)
Total long-term debt	$	88,670		$	25,547

(

)

August 8, 2018,

we entered into a Credit Agreement (the "Credit Agreement") by and among us and certain of our subsidiaries as borrowers, Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent, and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank National Association (the "Lenders"). Subsequently, the Credit Agreement was amended on

May 14, 2019,

September 9, 2019

and

September 25, 2019

and certain of our other subsidiaries executed guaranties guarantying the borrowers' obligations under the Credit Agreement.

As a result, at

December 31, 2019,

under the Credit Agreement, as amended, we

may

borrow up to

$175,000

from the Lenders under a secured revolving credit facility which matures

August 8, 2023.

may

also request an increase in the facility of up to

$50,000

in the aggregate, subject to customary conditions. The credit facility is also available for the issuance of letters of credit of up to

$20,000

and swing line loans of up to

$30,000,

subject to certain limitations and restrictions. This revolving credit facility carries an interest rate of either (i) the highest of prime rate, the federal funds effective rate from time to time plus

0.5%,

or the

one

month adjusted LIBOR plus

1.0%;

or (ii) adjusted LIBOR, in each case plus a margin based upon our ratio of debt to earnings from time to time. The applicable borrowing rate including margin was

3.7500%

(or

one

-month LIBOR plus

1.25%

) at

December 31, 2019.

The credit facility is secured by security interests in, and liens on, all assets of the borrowers and guarantors, other than real property and certain other excluded assets.

Under the terms of our Credit Agreement, we have the ability to issue letters of credit totaling

$20,000.

December 31, 2019

and

2018,

we had outstanding letters of credit totaling

525

related to our worker's compensation insurance.

Under the terms of our Credit Agreement, we are required to maintain certain financial ratios and other financial covenants, which limited our available borrowings (exclusive of outstanding borrowings) under our line of credit to a total of approximately

$60,499

and

$86,410

December 31, 2019

and

2018,

respectively. The Credit Agreement also prohibits us from incurring additional indebtedness; limits certain acquisitions, investments, advances or loans; limits our ability to pay dividends in certain circumstances; and restricts substantial asset sales, all subject to certain exceptions and baskets. At

December 31, 2019

and

December

31,

2018,

we were in compliance with all covenants in our credit agreement.

Concurrent with the close of the sale of the ERV business and effective

January 31, 2020,

the Credit Agreement was further amended by a

fourth

amendment, which released certain of our subsidiaries that were sold as part of the ERV business pursuant to the Asset Purchase Agreement. The substantive business terms of the Credit Agreement remain in place and were

not

changed by the

fourth

amendment.

Note 15 - Stock Based Compensation

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Text Block]

NOTE

– STOCK BASED COMPENSATION

We have stock incentive plans covering certain employees and non-employee directors. Shares reserved for stock awards under these plans total

2,856,250.

Total shares remaining available for stock incentive grants under these plans totaled

1,412,446

December

31,

2019.

We are currently authorized to grant new stock options, restricted stock, restricted stock units, stock appreciation rights and performance stock units under our Stock Incentive Plan of

2016.

Restricted Stock

We issue restricted stock, at

cash cost, to our directors, officers and key employees. Shares awarded entitle the shareholder to all rights of common stock ownership except that the shares are subject to the risk of forfeiture and

may

not

be sold, transferred, pledged, exchanged or otherwise disposed of during the vesting period, which is generally

three

five

years. The unearned stock-based compensation related to restricted stock awards, using the market price on the date of grant, is being amortized to compensation expense over the applicable vesting periods. Cash dividends are paid on unvested restricted stock grants and all such dividends vest immediately.

We receive an excess tax benefit or liability during the period the restricted shares vest. The excess tax benefit (liability) is determined by the excess (shortfall) of the market price of the stock on date of vesting over (under) the grant date market price used to amortize the awards to compensation expense. As required, any excess tax benefits or liabilities are reported in the Consolidated Statements of Cash Flows as operating cash flows.

Restricted stock activity for the year ended

December

31,

2019,

is as follows:

	Total Number of Non-vested Shares (000)			Weighted Average Grant Date Fair Value		Weighted Average Remaining Vesting Life (Years)
Non-vested shares outstanding at December 31, 2018		977		$	7.97
Granted		279			9.38
Vested		(467	)		7.50
Forfeited		(78	)		12.13
Non-vested shares outstanding at December 31, 2019		711		$	8.58		0.9

The weighted-average grant date fair value of non-vested shares granted was

$9.38,

$9.96

and

$7.65

for the years ended

December

31,

2019,

2018

and

2017.

During

2019,

2018

and

2017,

we recorded compensation expense, net of cancellations, of

$3,983,

$4,027

and

$3,536,

related to restricted stock awards and direct stock grants. The total income tax benefit recognized in the Consolidated Statements of Operations related to restricted stock awards was

$759,

$846

and

$1,238

for

2019,

2018

and

2017.

For the years ended

December 31, 2019,

2018

and

2017,

restricted shares vested with a fair market value of

$3,507,

$4,318

and

$1,356.

As of

December

31,

2019,

we had unearned stock-based compensation of

$3,413

associated with these restricted stock grants, which will be recognized over a weighted average of

1.1

years.

Performance

Stock

Units

During the year ended

December 31, 2019,

we granted

218,148

performance stock units ("PSUs") to certain employees, which are earned over a

three

-year service period.

After completion of the performance period, the number of performance units earned will be issued as shares of Common Stock. The aggregate number of shares of Common Stock that ultimately

may

be issued under performance units where the performance period has

not

been completed can range from

200%

of the target amount. The awards will generally be forfeited if a participant leaves the Company for reasons other than retirement, disability or death

A dividend equivalent is calculated based on the actual number of units earned at the end of the performance period equal to the dividends that would have been payable on the earned units had they been held during the entire performance period as Common Stock. At the end of the performance period, the dividend equivalents are paid in the form of additional shares of Common Stock based on the then-current market value of the Common Stock.

87,260

of the performance units granted in

2019

are earned based on our

three

-year cumulative GAAP net income, subject to such adjustments as approved by the Company’s Human Resources and Compensation Committee in its sole discretion (Net Income PSUs), which is a performance condition. The number of shares that

may

be earned under the Net Income PSUs can range from

200%

of the target amount. The Net Income PSUs are expensed and recorded in

Additional paid-in capital

on the Consolidated Balance Sheets over the performance period based on the probability that the performance condition will be met. The expense recorded will be adjusted as the estimate of the total number of Net Income PSUs that will ultimately be earned changes. The grant date fair value per share of Net Income PSUs granted was

$8.99.

The grant date fair value per unit is equal to the closing price of the Company’s stock on the date of grant.

130,888

of the performance units granted in

2019

are earned based on achievement of certain total shareholder return results relative to a comparison group of companies ("TSR PSUs"), which is a market condition. The number of shares that

may

be earned under the TSR PSUs can range from

200%

of the target amount. The TSR PSUs are expensed and recorded in

Additional paid-in capital

on the Consolidated Balance Sheets over the performance period.

The fair value of the TSR PSUs was calculated using the Monte Carlo simulation model which resulted in the grant date fair value for these TSR PSUs of

$13.71

per unit.

The Monte Carlo simulation was computed using the following assumptions:

Three-year risk-free interest rate (1)	2.37	%
Expected term (in years)	2.7
Estimated volatility (2)	53.7	%

(

)

Based on the U.S. government bond benchmark on the grant date.

(

)

Represents the historical price volatility of the Company’s common stock for the

three

-year period preceding the grant date.

The total PSU expense and associated tax benefit for all outstanding awards for the year ended

December 31, 2019

was

$642

and

$93,

respectively. There was

PSU expense or associated tax benefit in the years ended

December 31, 2018

and

2017.

The PSU activity for the year ended

December 31, 2019

is as follows:

	Total		Weighted- Average Grant Date Fair Value per Unit
Non-vested as of December 31, 2018		-	$	-
Granted		218,148		11.82
Non-vested as of December 31, 2019		218,148	$	11.82

As of

December 31, 2019,

there was

$1,936

of remaining unrecognized compensation cost related to non-vested PSUs, which is expected to be recognized over a remaining weighted-average period of

2.0

years.

Restricted Stock Units

During the year ended

December 31, 2019,

we awarded

182,333

restricted stock units ("RSUs") to certain employees and Board members. These RSUs vest ratably over

three

years after the date of grant for employees and vest

one

year after date of grant for Board members, at which time the units will be issued as unrestricted shares of Common Stock. RSUs are expensed and recorded in

Additional paid-in capital

on the Consolidated Balance Sheets over the requisite service period based on the value of the underlying shares on the date of grant. At the time any RSUs vest and are settled through the issuance of Common Stock, the value of the dividends that would have been payable on the shares of Common Stock issued upon settlement of the vested RSUs had such shares been held during the entire vesting period will be paid to the employee or director in cash or, in the discretion of the Human Resources and Compensation Committee, in shares of Common Stock based on the then-current market value of the Common Stock.

The RSU expense and associated tax benefit for all outstanding awards for the year ended

December 31, 2019

was

$656

and

$130,

respectively. There was

RSU expense or associated tax benefit in the years ended

December 31, 2018

and

2017.

As of

December 31, 2019,

there was

$981

of remaining unrecognized compensation cost related to non-vested RSUs, which is expected to be recognized over a weighted-average period of

1.2

years.

The RSU activity for the year ended

December 31, 2019

is as follows:

	Total		Weighted- Average Grant Date Fair Value per Unit
Non-vested as of December 31, 2018		-	$	-
Granted		182,333		8.98
Non-vested as of December 31, 2019		182,333	$	8.98

Employee Stock Purchase Plan

We instituted an employee stock purchase plan (“ESPP”) beginning on

October 1, 2011

whereby essentially all employees who meet certain service requirements can purchase our common stock on quarterly offering dates at

90%

of the fair market value of the shares on the purchase date. A maximum of

750,000

shares are authorized for purchase until the ESPP termination date of

February 24, 2021,

or earlier termination of the ESPP. During the years ended

December 31, 2019,

2018

and

2017,

we received proceeds of

$231,

$214

and

$98

for the purchase of

22,000,

20,000

and

9,000

shares under the ESPP.

Note 16 - Shareholders Equity

12 Months Ended

Dec. 31, 2019

Stockholders' Equity Note Disclosure [Text Block]

NOTE

– SHAREHOLDERS EQUITY

April 28, 2016,

our Board of Directors authorized the repurchase of up to

one

million shares of our common stock in open market transactions.

The following table represents our purchases of our common stock during the years ended

December 31, 2019

and

2018

under the share repurchase program.

Year Ended December, 31	Shares purchased (000)		Purchase value		Remaining shares allowable to be purchased
2018		90	$	656		910
2019		101	$	793		809

Note 17 - Earnings Per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Text Block]

NOTE

– EARNINGS PER SHARE

The table below reconciles basic weighted average common shares outstanding to diluted weighted average shares outstanding for

2019,

2018

and

2017

(in thousands). The stock awards noted as antidilutive were

not

included in the diluted or basic weighted average common shares outstanding. Although these stock awards were

not

included in our calculation of basic or diluted earnings per share (“EPS”), they

may

have a dilutive effect on the EPS calculation in future periods if the price of our common stock increases.

	Year Ended December 31,
	2019		2018		2017
Basic weighted average common shares outstanding		35,318		35,187		34,949
Plus dilutive effect of Restricted Stock Units and Performance Stock Units		98		-		-
Diluted weighted average common shares outstanding		35,416		35,187		34,949

Antidilutive stock awards:
Unvested restricted stock awards		-		-		-

Note 18 - Business Segments

12 Months Ended

Dec. 31, 2019

Segment Reporting Disclosure [Text Block]

NOTE

– BUSINESS SEGMENTS

We identify our reportable segments based on our management structure and the financial data utilized by our chief operating decision maker to assess segment performance and allocate resources among our operating units. We have

two

reportable segments: Fleet Vehicles and Services and Specialty Chassis and Vehicles. The Emergency Response Vehicles segment met the held-for-sale criteria at

December 31, 2019.

Thus it is

longer considered a reportable segment and is reported as a discontinued operation instead.

We evaluate the performance of our reportable segments based on adjusted EBITDA (earnings before interest, taxes, depreciation and amortization), which is a non-GAAP financial measure. This non-GAAP measure is calculated by excluding items that we believe to be infrequent or

not

indicative of our continuing operating performance. In the

fourth

quarter of

2019,

in connection with the divestiture of our ERV business, we refined the definition of adjusted EBITDA as income from continuing operations before interest, income taxes, depreciation and amortization, as adjusted to eliminate the impact of restructuring charges, acquisition related expenses and adjustments, non-cash stock-based compensation expenses, and other gains and losses

not

reflective of our ongoing operations. Adjusted EBITDA for all prior years presented have been recast to conform to the current presentation.

Our FVS segment consists of our operations at our Bristol, Indiana location, and beginning in

2018

certain operations at our Ephrata, Pennsylvania location along with our operations at our upfit centers in Kansas City, Missouri; North Charleston, South Carolina; Pompano Beach, Florida; Montebello, California and Saltillo, Mexico. The segment focuses on designing and manufacturing walk-in vans for parcel delivery, mobile retail, and trades and construction industries, the production of commercial truck bodies, and the distribution of related aftermarket parts and accessories.

Our SCV segment consists of our Charlotte, Michigan operations that engineer and manufacture motor home chassis, defense vehicles and other specialty chassis, and distribute related aftermarket parts and assemblies. In addition, beginning in

September 2019

with the acquisition of Royal, the SCV segment includes operations in Carson and Union City, California; Mesa, Arizona; and Dallas and Weatherford, Texas. Royal is a leading California-based designer, manufacturer and installer of service truck bodies and accessories.

The accounting policies of the segments are the same as those described, or referred to, in "Note

–

General and Summary of Accounting Policies

". Assets and related depreciation expense in the column labeled “Eliminations and Other” pertain to capital assets maintained at the corporate level. Eliminations for inter-segment sales are shown in the column labeled “Eliminations and other”. Segment loss from operations in the “Eliminations and other” column contains corporate related expenses

not

allocable to the operating segments. Interest expense and Taxes on income are

not

included in the information utilized by the chief operating decision makers to assess segment performance and allocate resources, and accordingly, are excluded from the segment results presented below.

Sales to customers outside the United States were

$21,361,

$21,204

and

$13,392

for the years ended

December

31,

2019,

2018

and

2017,

2.8%,

3.7%

and

3.3%,

respectively, of sales for those years. All of our long-lived assets are located in the United States.

Sales and other financial information by business segment are as follows:

Year Ended

December

31,

201

	Segment
	FVS		SCV		Eliminations and Other			Consolidated
Fleet vehicles sales	$	504,023	$	5,278	$	(5,278	)	$	504,023
Motor home chassis sales		-		127,130		-			127,130
Other specialty vehicles sales		-		43,067		-			43,067
Aftermarket parts and accessories sales		71,871		10,451		-			82,322
Total sales	$	575,894	$	185,926	$	(5,278	)	$	756,542

Depreciation and amortization expense	$	2,466	$	2,104	$	1,503		$	6,073
Adjusted EBITDA		60,663		20,716		(17,334	)		64,045
Segment assets		154,138		137,777		67,897			359,812
Capital expenditures		2,851		2,220		2,525			7,596

Year Ended

December

31,

2018

	Segment
	FVS		SCV		Eliminations and Other			Consolidated
Fleet vehicles sales	$	297,627	$	10,221	$	(10,221	)	$	297,627
Motor home chassis sales		-		149,533		-			149,533
Other specialty vehicles sales		-		22,570		-			22,570
Aftermarket parts and accessories sales		89,922		10,875		-			100,797
Total sales	$	387,549	$	193,199	$	(10,221	)	$	570,527

Depreciation and amortization expense	$	2,401	$	1,495	$	2,318		$	6,214
Adjusted EBITDA		26,680		18,620		(9,915	)		35,385
Segment assets		117,508		17,335		82,264			217,107
Capital expenditures		1,859		116		2,678			4,653

Year Ended

December

31,

2017

	Segment
	FVS		SCV		Eliminations and Other			Consolidated
Fleet vehicles sales	$	207,666	$	5,657	$	(5,657	)	$	207,666
Motor home chassis sales		-		124,584		-			124,584
Other specialty vehicles sales		-		18,416		-			18,416
Aftermarket parts and accessories sales		43,429		10,153		-			53,582
Total sales	$	251,095	$	158,810	$	(5,657	)	$	404,248

Depreciation and amortization expense	$	3,361	$	1,314	$	1,357		$	6,032
Adjusted EBITDA		26,958		14,058		(9,344	)		31,762
Segment assets		60,550		21,445		76,439			158,434
Capital expenditures		562		386		3,028			3,976

The table below presents the reconciliation of our consolidated income from continuing operations before taxes to total segment Adjusted EBITDA. Adjusted EBITDA is

not

a measurement of our financial performance under GAAP and should

not

be considered as an alternative to net income. Adjusted EBITDA

may

have limitations as an analytical tool and should

not

be considered in isolation or as a substitute for analysis of our results as reported under GAAP. In addition, although we have excluded certain charges in calculating Adjusted EBITDA, we

may

in the future incur expenses similar to these adjustments, despite our assessment that such expenses are infrequent and/or

not

indicative of our regular, ongoing operating performance. Our presentation of Adjusted EBITDA should

not

be construed as an inference that our future results will be unaffected by unusual or infrequent items.

	Year Ended December 31, 2019			Year Ended December 31, 2018		Year Ended December 31, 2017
Income from continuing operations before income taxes	$	47,145		$	21,450	$	19,853
Net (income) loss attributable to non-controlling interest		(140	)		-		1
Interest expense		109			481		156
Depreciation and amortization expense		4,570			3,896		4,675
Restructuring and other related charges		82			176		746
Unallocated corporate expenses		29,613			19,297		15,585
Total segment adjusted EBITDA	$	81,379		$	45,300	$	41,016

Note 19 - Related Party Transactions	12 Months Ended
Note 19 - Related Party Transactions	Dec. 31, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 1 9 – RELATED PARTY TRANSACTIONS Angela Freeman, who serves on the Spartan Motors Board of Directors effective August 5, 2019, is the Chief Human Resources Officer at C.H. Robinson. The Company engaged C.H. Robinson for transportation and logistics services through a competitive bid process in December 2018. During the period August 5, 2019 through December 31, 2019, the Company utilized C.H. Robinson for services totaling $6,723. Richard Dauch, who serves on the Spartan Motors Board of Directors, was the Chief Executive Officer of Accuride, Inc. through January 6, 2019. During the years ended December 31, 2018 and 2017, we made purchases of $799 and $698 from Accuride Distributing, a subsidiary of Accuride, Inc., for parts used in the manufacture of our products. These purchases were made through a competitive bid process. Purchases made in 2019 through January 6, 2019 were not material.

Note 20 - Subsequent Event	12 Months Ended
Note 20 - Subsequent Event	Dec. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 20 – SUBSEQUENT EVENT Effective February 1, 2020, the Company completed the sale of its ERV business pursuant to the terms and conditions set forth in the Asset Purchase Agreement entered into by and among the Company, the buyer and certain parties, and received cash of $55,000, subject to a post-closing adjustment. In connection with the closing of the sale, the Company and the buyer have entered into a transition services agreement, pursuant to which the parties will provide certain transition services for a specified period following the closing.

Note 21 - Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information [Text Block]

NOTE

– QUARTERLY FINANCIAL DATA (UNAUDITED)

Summarized quarterly financial data for the years ended

December

31,

2019

and

2018

is as follows. As discussed in "Note

–

Acquisition Activities

" effective

February 1, 2020,

we completed the sale of our ERV business. The results of the ERV business have been classified as discontinued operations for all periods presented. Full year amounts

may

not

sum due to rounding.

	2019 Quarter Ended												2018 Quarter Ended
	Mar 31			June 30			Sept 30			Dec 31			Mar 31		June 30		Sept 30			Dec 31
Sales	$	172,206		$	179,673		$	224,703		$	179,960		$	106,325	$	124,366	$	165,920		$	173,916

Gross profit		20,720			20,859			38,029			37,419			14,775		19,407		19,828			19,134

Operating expenses		14,767			14,608			20,915			19,123			12,124		13,812		11,438			13,252

Income from continuing operations		4,835			4,544			13,126			14,285			3,866		2,706		7,128			4,416

(Loss) income from discontinued operations, net of income taxes		(3,298	)		(1,255	)		(2,711	)		(41,952	)		328		1,034		(1,885	)		(2,581	)

Net income (loss) attributable to Spartan Motors, Inc.		1,397			3,504			10,354			(27,821	)		4,194		3,740		5,243			1,835

Basic earnings (loss) per share
Continuing operations		0.13			0.14			0.37			0.40			0.11		0.08		0.20			0.12
Discontinued operations		(0.09	)		(0.04	)		(0.08	)		(1.19	)		0.01		0.03		(0.05	)		(0.07	)
Basic earnings per share		0.04			0.10			0.29			(0.79	)		0.12		0.11		0.15			0.05
Diluted earnings (loss) per share
Continuing operations		0.13			0.14			0.37			0.40			0.11		0.08		0.20			0.12
Discontinued operations		(0.09	)		(0.04	)		(0.08	)		(1.18	)		0.01		0.03		(0.05	)		(0.07	)
Diluted earnings per share		0.04			0.10			0.29			(0.78	)		0.12		0.11		0.15			0.05

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS
SPARTAN MOTORS, INC. AND SUBSIDIARIES

Column A	Column B		Column C				Column D			Column E

Description	Balance at Beginning of Period		Additions Charged to Costs and Expenses		Additions Charged to Other Accounts (Acquisition)		Deductions			Balance at End of Period

Year ended December 31, 2019:

Allowance for doubtful accounts	$	99	$	415	$	-	$	(286	)	$	228


Year ended December 31, 2018:

Allowance for doubtful accounts	$	98	$	32	$	-	$	(31	)	$	99


Year ended December 31, 2017:

Allowance for doubtful accounts	$	420	$	78	$	-	$	(400	)	$	98

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2019
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation . The consolidated financial statements include our accounts and the accounts of our wholly owned subsidiary, Spartan USA and its subsidiaries. All inter-company transactions have been eliminated.
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Non-Controlling Interest At December 31, 2019, Spartan USA held a 50% share in Spartan-Gimaex, however, due to the management and operational structure of the joint venture, Spartan USA was considered to have had the ability to control the operations of Spartan-Gimaex. Accordingly, Spartan-Gimaex is reported as a consolidated subsidiary of Spartan Motors, Inc. The joint venture is not currently active and as noted above is in the process of being dissolved. At December 31, 2019, the Company holds an 80% share in SRUS, which is reported as a consolidated subsidiary of the Company within the Fleet Vehicles and Services segment.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates . In the preparation of our financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”), management uses estimates and makes judgments and assumptions that affect asset and liability values and the amounts reported as income and expense during the periods presented. Certain of these estimates, judgments and assumptions, such as the allowance for credit losses, warranty expenses, impairment assessments of tangible and intangible assets, and the provision for income taxes, are particularly sensitive. If actual results are different from estimates used by management, they may have a material impact on the financial statements.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition . Essentially all of our revenue is generated through contracts with our customers. We may recognize revenue over time or at a point in time when or as obligations under the terms of a contract with our customer are satisfied, depending on the terms and features of the contract and the products supplied. Our contracts generally do not have any significant variable consideration. The collectability of consideration on the contract is reasonably assured before revenue is recognized. On certain vehicles, payment may be received in advance of us satisfying our performance obligations. Such payments are recorded in Deposits from customers on the Consolidated Balance Sheets. The corresponding performance obligations are generally satisfied within one year of the contract inception. In such cases, we have elected to apply the practical expedient to not adjust the promised amount of consideration for the effects of a significant financing component. The financing impact on contracts that contain performance obligations that are not expected to be satisfied within one year are expected to be immaterial to our consolidated financial statements. We have elected to utilize the practical expedient to recognize the incremental costs of obtaining a contract as an expense when incurred because the amortization period for the prepaid costs that would have otherwise been deferred and amortized is one year or less. We use an observable price to allocate the stand-alone selling price to separate performance obligations within a contract or a cost-plus margin approach when an observable price is not available. The estimated costs to fulfill our base warranties are recognized as expense when the products are sold (see “Note 12 – Commitments and Contingent Liabilities ” for further information on warranties). Our contracts with customers do not contain a provision for product returns, except for contracts related to certain parts sales. Revenue for parts sales for all segments is recognized at the time that control and risk of ownership has passed to the customer, which is generally when the ordered part is shipped to the customer. Historical return rates on parts sales have been immaterial. Accordingly, no return reserve has been recorded. Instead, returns are recognized as a reduction of revenue at the time that they are received. For certain of our vehicles and chassis, we sell separately priced service contracts that provide roadside assistance or extend certain warranty coverage beyond our base warranty agreements. These separately priced contracts range from one to six years from the date of the shipment of the related vehicle or chassis. We receive payment with the shipment of the related vehicle or at the inception of the extended service contract, if later, and recognize revenue over the coverage term of the agreement, generally on a straight-line basis, which approximates the pattern of costs expected to be incurred in satisfying the obligations under the contract. Distinct revenue recognition policies for our segments are as follows: Fleet Vehicles and Services Our walk-in vans and truck bodies are generally built on a chassis that is owned and controlled by the customer. Due to the customer ownership of the chassis, the performance obligation for these walk-in vans and truck bodies is satisfied as the vehicles are built. Accordingly, the revenue and corresponding cost of products sold associated with these contracts are recognized over time based on the inputs completed for a given performance obligation during the reporting period. Certain contracts will specify that a walk-in van or truck body is to be built on a chassis that we purchase and subsequently sell to the customer. The revenue on these contracts is recognized at the time that the performance obligation is satisfied, and control and risk of ownership has passed to the customer, which is generally upon shipment of the vehicle from our manufacturing facility to the customer or receipt of the vehicle by the customer, depending on contract terms. We have elected to treat shipping and handling costs subsequent to transfer of control as fulfillment activities and, accordingly, recognize these costs as the revenue is recognized. Revenue for upfit and field service contracts is recognized over time, as equipment is installed in the customer’s vehicle or as repairs and enhancements are made to the customer’s vehicles. Revenue and the corresponding cost of products sold is estimated based on the inputs completed for a given performance obligation. Our performance obligation for upfit and field service contracts is satisfied when the equipment installation or repairs and enhancements of the customer’s vehicle has been completed. Our receivables are generally collected in less than three months, in accordance with our underlying payment terms. Specialty Chassis and Vehicles We recognize revenue and the corresponding cost of products sold on the sale of motor home chassis when the performance obligation is completed and control and risk of ownership of the chassis has passed to our customer, which is generally upon shipment of the chassis to the customer. Revenue and the corresponding cost of products sold associated with other specialty chassis is recognized over time based on the inputs completed for a given performance obligation during the reporting period. Other specialty chassis are generally built on a chassis that is owned and controlled by the customer. Due to the customer ownership of the chassis, the performance obligations for other specialty chassis contracts are satisfied as the products are assembled. Our receivables will generally be collected in less than three months, in accordance with our underlying payment terms.
Business Combinations Policy [Policy Text Block]	Business Combinations . When acquiring other businesses, we recognize identifiable assets acquired and liabilities assumed at their acquisition date estimated fair values, and separately from any goodwill that may be required to be recognized. Goodwill, when recognizable, is measured as the excess amount of any consideration transferred, which is measured at fair value, over the acquisition date fair values of the identifiable assets acquired and liabilities assumed. Amounts recorded in a business combination may change during the measurement period, which is a period not to exceed one year from the date of acquisition, as additional information about conditions existing at the acquisition date becomes available. Accounting for such acquisitions requires us to make significant assumptions and estimates and, although we believe any estimates and assumptions we make are reasonable and appropriate at the time they are made, unanticipated events and circumstances may arise that affect their accuracy, which may cause actual results to differ from those estimated by us. When necessary, we will adjust the values of the assets acquired and liabilities assumed against the goodwill or acquisition gain, as initially recorded, for a period of up to one year after the acquisition date. Costs incurred to effect an acquisition, such as legal, accounting, valuation or other third -party costs, as well as internal general and administrative costs incurred are charged to expense in the periods incurred.
Shipping and Handling of Products [Policy Text Block]	Shipping and Handling of Products . Costs incurred related to the shipment and handling of products are classified in cost of products sold. Amounts billed to customers for shipping and handling of products are included in sales.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents include cash on hand, cash on deposit, treasuries and money market funds. We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable [Policy Text Block]	Accounts Receivable . Our receivables are subject to credit risk, and we do not typically require collateral on our accounts receivable. We perform periodic credit evaluations of our customers’ financial condition and generally require a security interest in the products sold. Receivables generally are due within 30 to 60 days. We maintain an allowance for customer accounts that reduces receivables to amounts that are expected to be collected. In estimating the allowance for doubtful accounts, management makes certain assumptions regarding the risk of uncollectable open receivable accounts. This risk factor is applied to the balance on accounts that are aged over 90 days: generally, this reserve has an estimated range from 10 - 25%. The risk percentage applied to the aged accounts may change based on conditions such as: general economic conditions, industry-specific economic conditions, historical and anticipated customer performance, historical experience with write-offs and the level of past-due amounts from year to year. However, generally our assumptions are consistent year-over-year and there has been little adjustment made to the percentages used. In addition, in the event there are certain known risk factors with an open account, we may increase the allowance to include estimated losses on such specific account balances. The specific reserves are identified by a periodic review of the aged accounts receivable. If there is an account in question, credit checks are made and there is communication with the customer, along with other means to try to assess if a specific reserve is required. Past due accounts are written off when collectability is determined to be no longer assured.
Inventory, Policy [Policy Text Block]	Inventories are stated at the lower of first -in, first -out cost or net realizable value. Estimated inventory allowances for slow-moving inventory are based upon current assessments about future demands, market conditions and related management initiatives. If market conditions are less favorable than those projected by management, additional inventory allowances may be required.
Contract Assets, Policy [Policy Text Block]	Contract Assets arise upon the transfer of goods or services to a customer before the customer pays consideration. The Company will present the contract as either a contract asset or as a receivable, depending on the nature of the entity’s right to consideration for its performance. Contract assets are a right to consideration in exchange for goods or services that the Company has transferred to a customer, when the right is conditioned on something other than the passage of time.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment is stated at cost and the related assets are depreciated over their estimated useful lives on a straight-line basis for financial statement purposes and an accelerated method for income tax purposes. Cost includes an amount of interest associated with significant capital projects. Estimated useful lives range from 20 years for buildings and improvements, three to 15 years for plant machinery and equipment, three to seven years for furniture and fixtures and three to five years for vehicles. Leasehold improvements are depreciated over the shorter of the lease term or the estimated useful life of the asset. Maintenance and repair costs are charged to earnings, while expenditures that increase asset lives are capitalized. We review our property, plant and equipment, along with all other long-lived assets that have finite lives, including finite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. See "Note 8 – Property, Plant and Equipment " for further information on our property and equipment.
Discontinued Operations, Policy [Policy Text Block]	Assets and Liabilities Held for Sale We classify assets and liabilities (disposal groups) to be sold as held for sale in the period in which all of the following criteria are met: management, having the authority to approve the action, commits to a plan to sell the disposal group; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year, except if events or circumstances beyond the Company's control extend the period of time required to sell the disposal group beyond one year; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. We initially measure a disposal group that is classified as held for sale at the lower of its carrying value or fair value less costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a disposal group until the date of sale. We assess the fair value of a disposal group each reporting period it remains classified as held for sale and reports any subsequent changes as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Upon determining that a disposal group meets the criteria to be classified as held for sale, the Company reports the assets and liabilities of the disposal group, if material, in the line items assets held for sale and liabilities held for sale in the Consolidated Balance Sheets. Depreciation is not recorded during the period in which the long-lived assets, included in the disposal group, are classified as held for sale. Additionally, we report the reporting results for a disposal group in discontinued operations separately from continuing operations to distinguish the financial impact of disposal transactions from ongoing operations if the disposal represents a strategic shift that has or will have a major effect on our operations and financial results.
Related Party Transactions Policy [Policy Text Block]	Related Party Transactions. We purchase certain components used in the manufacture of our products and logistics services from parties that could be considered related to us because one or more of our executive officers or board members is also an executive officer or board member of the related party. See "Note 19 – Related Party Transactions " for more information regarding our transactions with related parties.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets . Goodwill represents the excess of the cost of a business combination over the fair value of the net assets acquired. Goodwill and intangible assets deemed to have indefinite lives are not amortized but are subject to impairment tests on an annual basis, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Goodwill is allocated to the reporting unit from which it was created. A reporting unit is an operating segment or sub-segment to which goodwill is assigned when initially recorded. We review indefinite lived intangible assets annually for impairment by comparing the carrying value of those assets to their fair value. Other intangible assets with finite lives are amortized over their estimated useful lives and are tested for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. We perform our annual goodwill and indefinite lived intangible assets impairment test as of October 1 and monitor for interim triggering events on an ongoing basis. For goodwill we first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Under authoritative guidance, we are not required to calculate the fair value of a reporting unit unless we determine that it is more likely than not that the fair value of the reporting unit is less than its carrying amount. We have the option to bypass the qualitative assessment and proceed to a quantitative impairment test. If we elect to bypass the qualitative assessment for a reporting unit, or if after completing the assessment we determine that it is more likely than not that the fair value of a reporting unit is less than its carrying value, we perform a quantitative impairment test, whereby we compare the fair value of a reporting unit with its carrying amount, including goodwill. The fair value of the reporting unit is determined by estimating the future cash flows of the reporting unit to which the goodwill relates, and then discounting the future cash flows at a market-participant-derived weighted-average cost of capital (“WACC”). In determining the estimated future cash flows, we consider current and projected future levels of income based on our plans for that business; business trends, prospects and market and economic conditions; and market-participant considerations. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered to not be impaired. If the carrying amount of the reporting unit exceeds its estimated fair value, an impairment loss is recognized in an amount equal to the excess, up to the carrying value of the goodwill. We evaluate the recoverability of our indefinite lived intangible assets, which consists of our Utilimaster, Smeal and Royal Truck Body trade names, by comparing the estimated fair value of the trade names with their carrying values. We estimate the fair value of our trade names based on estimates of future royalty payments that are avoided through our ownership of the trade name, discounted to their present value. In determining the estimated fair value of the trade names, we consider current and projected future levels of sales based on our plans for Utilimaster, Smeal and Royal Truck Body branded products, business trends, prospects and market and economic conditions. Significant judgments inherent in these assessments and analyses include assumptions about macroeconomic and industry conditions, appropriate sales growth rates, WACC and the amount of expected future net cash flows. The judgments and assumptions used in the estimate of fair value are generally consistent with the projections and assumptions that are used in current operating plans. Such assumptions are subject to change because of changing economic and competitive conditions. The determination of fair value is highly sensitive to differences between estimated and actual cash flows and changes in the related discount rate used to evaluate the fair value of the reporting units and trade names. See “Note 2 – Discontinued Operations ” in the Notes to the Consolidated Financial Statements appearing in Item 8 of this Form 10 -K for further details on our goodwill and indefinite-lived intangible assets related to the ERV business. See “Note 7 – Goodwill and Intangible Assets ” for further details on our goodwill and other intangible assets.
Standard Product Warranty, Policy [Policy Text Block]	Warranties . Our policy is to record a provision for the estimated cost of warranty-related claims at the time of the sale, and periodically adjust the warranty liability to reflect actual experience. The amount of warranty liability accrued reflects management’s best estimate of the expected future cost of honoring our obligations under the warranty agreements. Expense related to warranty liabilities accrued for product sales, as well as adjustments to pre-existing warranty liabilities, are reflected within Cost of products sold on our Consolidated Statements of Operations. Our estimates are based on historical experience, the number of units involved, and the extent of features and components included in product models. See "Note 12 – Commitments and Contingent Liabilities " for further information regarding warranties.
Deposits from Customers [Policy Text Block]	Deposits from Customers . We sometimes receive advance payments from customers for product orders and record these amounts as liabilities. We accept such deposits when presented by customers seeking improved pricing in connection with orders that are placed for products to be manufactured and sold at a future date. Sales associated with these deposits are recognized over time based on the inputs completed for a given performance obligation during the reporting period or deferred and recognized upon shipment of the related product to the customer depending on the terms of the contract.
Research and Development Expense, Policy [Policy Text Block]	Research and Development . Our research and development costs, which consist of compensation costs, travel and entertainment, administrative expenses and new product development among other items, are expensed as incurred.
Income Tax, Policy [Policy Text Block]	Taxes on Income . We recognize deferred income tax assets and liabilities using enacted tax rates for the effect of temporary differences between the book and tax bases of recorded assets and liabilities. Deferred tax liabilities generally represent tax expense recognized for which payment has been deferred, or expenses which have been deducted in our tax returns, but which have not yet been recognized as an expense in our financial statements. We establish valuation allowances for deferred income tax assets in accordance with GAAP, which provides that such valuation allowances shall be established unless realization of the income tax benefits is more likely than not. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. At each reporting period, we consider the scheduled reversal of deferred tax liabilities, available taxes in carryback periods, tax planning strategies and projected future taxable income in making this assessment. We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. The determination is based on the technical merits of the position and presumes that each uncertain tax position will be examined by the relevant taxing authority that has full knowledge of all relevant information. Although we believe the estimates are reasonable, no assurance can be given that the final outcome of these matters will not be different than what is reflected in the historical income tax provisions and accruals. Interest and penalties attributable to income taxes are recorded as a component of income taxes. See "Note 10 – Taxes on Income " for further details on our income taxes.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share . Basic earnings per share is based on the weighted average number of common shares outstanding during the period. Diluted earnings per share also include the dilutive effect of additional potential common shares issuable from stock-based awards and are determined using the treasury stock method. Basic earnings per share represents net earnings divided by basic weighted average number of common shares outstanding during the period. Diluted earnings per share represents net earnings divided by diluted weighted average number of common shares outstanding, which includes the average dilutive effect of all potentially dilutive securities that are outstanding during the period. Our unvested restricted stock units and performance stock units are included in the number of shares outstanding for diluted earnings per share calculations, unless a net loss is reported, in which situation unvested stock awards are excluded from the number of shares outstanding for diluted earnings per share calculations. See "Note 15 – Stock-Based Compensation " and "Note 17 – Earnings Per Share " for further details.
Share-based Payment Arrangement [Policy Text Block]	Stock - B ased Compensation . Stock based compensation costs for equity-based awards is measured on the grant date based on the estimated fair value of the award at that date, and is recognized over the requisite service period, net of estimated forfeitures. Fair value of restricted stock awards, restricted stock units and performance stock units subject to a performance condition is based upon the quoted market price of the common stock on the date of grant. Fair value of performance stock units subject to a market condition is calculated using the Monte Carlo simulation model. Our stock-based compensation plans are described in more detail in "Note 15 – Stock Based Compensation ".
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value . We are required to disclose the estimated fair value of our financial instruments. The carrying value at December 31, 2019 and 2018 of cash and cash equivalents, accounts receivable and accounts payable approximate their fair value due to their short-term nature. The carrying value of variable rate debt instruments approximate their fair value based on their relative terms and market rates.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting. We identify our reportable segments based on our management structure and the financial data utilized by the chief operating decision maker to assess segment performance and allocate resources among our operating units. We have two reportable segments: Fleet Vehicles and Services and Specialty Chassis and Vehicles. More detailed information about our reportable segments can be found in "Note 18 – Business Segments ".
Supplemental Disclosures of Cash Flow Policy [Policy Text Block]	Supplemental Disclosures of Cash Flow Information. Cash paid for interest was $1,844, $630 and $619 for 2019, 2018 and 2017. Cash paid for income taxes, net of refunds, was $4,942, $5,054 and $0 for 2019, 2018 and 2017. Non-cash investing in 2018 included the issuance of the Company’s stock in the amount of $1,950, which was reversed in 2019, and a contingent liability for the value of future consideration of $1,832 in conjunction with our acquisition of SRUS. See "Note 3 – Acquisition Activities " for further information about the acquisition.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards In December 2019, the FASB issued Accounting Standards Update No. 2019 - 12 , Income Taxes (Topic 740 ): Simplifying the Accounting for Income Taxes (“ASU 2019 - 12” ). ASU 2019 - 12 is intended to simplify the accounting for income taxes by removing certain exceptions to the general principles of Topic 740 and improving consistent application of GAAP for other areas of Topic 740 by clarifying and amending existing guidance. The provisions of this standard are effective for reporting periods beginning after December 15, 2020 and early adoption is permitted. The adoption of the provisions of ASU 2019 - 12 is not expected to have a material impact on our consolidated financial position, results of operations or cash flows. In June 2016, the FASB issued Accounting Standards Update 2016 - 13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments (“ASU 2016 - 13” ). ASU 2016 - 13 is intended to introduce a revised approach to the recognition and measurement of credit losses, emphasizing an updated model based on expected losses rather than incurred losses. The provisions of this standard are effective for reporting periods beginning after December 15, 2019 and early adoption is permitted. The adoption of the provisions of ASU 2016 - 13 is not expected to have a material impact on our consolidated financial position, results of operations or cash flows. In February 2016, the FASB issued Accounting Standards Update No. 2016 - 02, Leases (“ASU 2016 - 02” ). The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. We adopted ASU 2016 - 02 as of January 1, 2019 using the modified retrospective approach. See the “ Adoption of Lease Accounting Policy ” section below and "Note 9 – Leases " for a description of the impact of the adoption of the provisions of ASU 2016 - 02 on our consolidated financial position, results of operations and cash flows Except for the changes below, we have consistently applied the accounting policies to all periods presented in these consolidated financial statements. Adoption of Lease Accounting Policy We applied ASU 2016 - 02 and all related amendments (“ASC 842” ) using the modified retrospective method by recognizing the cumulative effect of adoption as an adjustment to the opening balance of retained earnings at January 1, 2019. Therefore, the comparative information has not been adjusted and continues to be reported under prior leasing guidance. In addition, we elected to apply the following package of practical expedients on a consistent basis permitting entities not to reassess: (i) whether any expired or existing contracts are or contain a lease; (ii) lease classification for any expired or existing leases and (iii) whether initial direct costs for any expired or existing leases qualify for capitalization under the amended guidance. As a result, as of January 1, 2019 we recorded ROU assets of $13,582 for operating leases and $675 for financing leases. We also recorded operating lease liabilities of $13,716 and finance lease liabilities of $696. The decrease to retained earnings was $113, net of the tax effect of $42 reflecting the cumulative impact of the accounting change. The standard did not have a material effect on consolidated net income (loss) or cash flows. We determine if an arrangement is a lease at inception. Operating leases are included in ROU assets - operating leases, Operating lease liability, and Long-term operating lease liability on our Consolidated Balance Sheets. Finance leases are included in Other assets, Other current liabilities and accrued expenses and Other non-current liabilities on our Consolidated Balance Sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. We include options to extend or terminate the lease in our lease term when it is reasonably certain that we will exercise that option. Lease expense for lease payments on operating leases is recognized on a straight-line basis over the lease term. We do not record a ROU asset or lease liability for leases with an expected term of 12 months or less. Expenses for these leases are recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components, which are accounted for separately for leases related to real property. For leases related to personal property we account for lease and non-lease components associated with a lease as a single lease component.

Note 2 - Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2019

Disposal Groups, Including Discontinued Operations [Table Text Block]

	Year Ended December 31,
	2019			2018			2017

Sales	$	261,860		$	245,637		$	302,850
Cost of products sold		245,785			220,526			276,567
Gross profit		16,075			25,111			26,283
Operating expenses		28,864			31,516			29,461
Operating loss		(12,789	)		(6,405	)		(3,178	)
Loss on asset impairments		53,131			-			-
Other income (expense)		1,021			2,228			(651	)
Loss from discontinued operations before taxes		(64,899	)		(4,177	)		(3,829	)
Income tax benefit		15,683			1,073			2,292
Net loss from discontinued operations	$	(49,216	)	$	(3,104	)	$	(1,537	)

	December 31,			December 31,
	2019 (1)			2018 (1)
Assets:
Accounts receivable, net	$	30,760		$	38,792
Contract assets		36,740			26,798
Inventories		32,329			30,779
Other current assets		1,142			1,118
Property, plant and equipment,		21,967			24,082
Right of use assets – operating leases		5,960			-
Goodwill		-			11,456
Intangible assets		1,050			3,600
Other noncurrent assets		52			52
Impairment of carrying value		(39,275	)		-
Total assets held for sale	$	90,725		$	136,677

	December 31,			December 31,
	2019 (1)			2018 (1)
Liabilities:
Accounts payable		4,213			3,015
Accrued warranty		11,347			11,683
Accrued compensation and related taxes		3,047			2,842
Deposits from customers		21,409			21,761
Operating lease liability		727			-
Other current liabilities		3,495			3,776
Long-term operating lease liability		5,363			-
Total liabilities held for sale	$	49,601		$	43,077

	Year Ended December 31,
	2019		2018		2017

Depreciation and amortization	$	5,106	$	4,156	$	3,905
Capital expenditures	$	2,431	$	4,332	$	1,364

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Note 3 - Acquisition Activities (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash and cash equivalents	$	431
Accounts receivable, less allowance		5,019
Contract assets		1,499
Inventory		6,453
Other receivables – chassis pool agreements		10,424
Property, plant and equipment, net		4,980
Right of use assets-operating leases		12,767
Intangible assets		47,150
Goodwill		27,476
Total assets acquired		116,199

Accounts payable		1,658
Customer prepayments		255
Accrued warranty		98
Operating lease liabilities		1,693
Accrued compensation and related taxes		569
Other current liabilities and accrued expenses		30
Short-term debt – chassis pool agreements		10,424
Long-term operating lease liability		11,074
Long-term debt, less current portion		1,029
Total liabilities assumed		26,830

Total purchase price	$	89,369

Accounts receivable	$	1,165
Inventory		893
Other current assets		3
Property, plant and equipment		1,911
Other Assets		192
Intangible assets		3,100
Goodwill		195
Total assets acquired		7,459

Accounts payable		382
Other current liabilities		45
Total liabilities assumed		427

Total purchase price	$	7,032

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

	Amount		Useful Life (in years)
Customer relationships	$	30,000	15
Trade names and trademarks		13,000	Indefinite
Patented technology		2,200	8
Non-competition agreements		1,950	5
	$	47,150

Business Acquisition, Pro Forma Information [Table Text Block]

	Year ended December 31,
	2019		2018
Pro forma results of operations from continuing operations
Net sales	$	789,585	$	612,337
Net income	$	36,760	$	19,158
Diluted earnings per share	$	1.04	$	0.54

Note 4 - Revenue (Tables)

12 Months Ended

Dec. 31, 2019

Contract with Customer, Asset and Liability [Table Text Block]

	December 31, 2019			December 31, 2018
Contract Assets
Contract assets, beginning of year	$	9,229		$	5,200
Reclassification of the beginning contract assets to receivables, as the result of rights to consideration becoming unconditional		(9,229	)		(5,200	)
Contract assets recognized, net of reclassification to receivables		10,898			9,229
Contract assets, end of year		10,898			9,229

Contract Liabilities
Contract liabilities, beginning of year		871			201
Reclassification of the beginning contract liabilities to revenue, as the result of performance obligations satisfied		(871	)		(201	)
Cash received in advance and not recognized as revenue		2,640			871
Contract liabilities, end of year		2,640			871

Disaggregation of Revenue [Table Text Block]

	Year Ended December 31, 2019
	FVS		SCV		Total Reportable Segments		Other			Total
Primary geographical markets
United States	$	554,691	$	185,768	$	740,459	$	(5,278	)	$	735,181
Other		21,203		158		21,361		-			21,361
Total sales	$	575,894	$	185,926	$	761,820	$	(5,278	)	$	756,542

Timing of revenue recognition
Products transferred at a point in time	$	164,437	$	137,894	$	302,331	$	(5,278	)	$	297,053
Products and services transferred over time		411,457		48,032		459,489		-			459,489
Total sales	$	575,894	$	185,926	$	761,820	$	(5,278	)	$	756,542

	Year Ended December 31, 2018
	FVS		SCV		Total Reportable Segments		Other			Total
Primary geographical markets
United States	$	367,730	$	191,814	$	559,544	$	(10,221	)	$	549,323
Other		19,819		1,385		21,204		-			21,204
Total sales	$	387,549	$	193,199	$	580,748	$	(10,221	)	$	570,527

Timing of revenue recognition
Products transferred at a point in time	$	113,576	$	160,408	$	273,984	$	(10,221	)	$	263,763
Products and services transferred over time		273,973		32,791		306,764		-			306,764
Total sales	$	387,549	$	193,199	$	580,748	$	(10,221	)	$	570,527

	Year Ended December 31, 2017
	FVS		SCV		Total Reportable Segments		Other			Total
Primary geographical markets
United States	$	238,267	$	158,246	$	396,513	$	(5,657	)	$	390,856
Other		12,828		564		13,392		-			13,392
Total sales	$	251,095	$	158,810	$	409,905	$	(5,657	)	$	404,248

Timing of revenue recognition
Products transferred at a point in time	$	251,095	$	158,810	$	409,905	$	(5,657	)	$	404,248
Products and services transferred over time		-		-		-		-			-
Total sales	$	251,095	$	158,810	$	409,905	$	(5,657	)	$	404,248

Note 5 - Inventories (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Inventory, Current [Table Text Block]

	December 31,
	201 9			201 8
Finished goods	$	4,764		$	5,347
Work in process		1,773			2,190
Raw materials and purchased components		57,679			33,418
Reserve for slow-moving inventory		(4,760	)		(1,742	)
Total Inventory	$	59,456		$	39,213

Note 6 - Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Costs [Table Text Block]

	December 31,
	2019		2018		2017
FVS	$	-	$	-	$	644
SCV		82		180		109
Other		-		482		45
Total restructuring charges	$	82	$	662	$	798

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

	Severance 2019			Severance 2018
Accrual balance January 1,	$	199		$	12
Accrual for severance		-			665
Payments and adjustments made in period		(199	)		(478	)
Accrual balance December 31,	$	-		$	199

Note 7 - Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Goodwill [Table Text Block]

	FVS					SCV				Total
	December 31,					December 31,				December 31,
	2019			2018		2019		2018		2019		2018
Goodwill, beginning of year	$	21,729		$	15,323	$	638	$	638	$	22,367	$	15,961
Acquisition and measurement period adjustments		(6,211	)		6,406		27,476		-		21,265		6,406
Goodwill, end of year	$	15,518		$	21,729	$	28,114	$	638	$	43,632	$	22,367

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	As of December 31, 2019						As of December 31, 2018
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer relationships	$	37,570	$	4,943	$	32,627	$	6,170	$	4,029	$	2,141
Acquired product development project		1,860		1,860		-		1,860		1,860		-
Patented technology		2,200		69		2,131		-		-		-
Non-compete agreements		2,950		617		2,333		400		400		-
Backlog		320		320		-		320		320		-
Trade Names		16,970		-		16,970		2,870		-		2,870
	$	61,870	$	7,809	$	54,061	$	11,620	$	6,609	$	5,011

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

	Amount
2020	$	3,151
2021		3,127
2022		3,624
2023		3,511
2024		3,181
Thereafter		20,496
Total	$	37,090

Note 8 - Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Table Text Block]

	December 31,
	201 9			201 8
Land and improvements	$	8,692		$	7,791
Buildings and improvements		38,653			36,087
Plant machinery and equipment		33,348			27,267
Furniture and fixtures		21,416			19,947
Vehicles		1,872			1,558
Construction in process		3,527			1,157
Subtotal		107,508			93,807
Less accumulated depreciation		(67,434	)		(61,322	)
Total property, plant and equipment, net	$	40,074		$	32,485

Note 9 - Leases (Tables)

12 Months Ended

Dec. 31, 2019

Lease, Cost [Table Text Block]

	Year ended December 31, 2019

Operating leases	$	3,928
Short-term leases (1)		218
Total lease expense	$	4,146

	Year ended December 31, 2019
Weighted average remaining lease term of operating leases (in years)		8.4
Weighted average discount rate of operating leases		3.8	%

	Year ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow for operating leases	$	4,544


Right of use assets obtained in exchange for lease obligations:

Operating leases	$	10,493

Finance leases	$	-

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Years ending December 31:
2020	$	5,937
2021		5,054
2022		4,614
2023		4,619
2024		4,390
Thereafter		13,337
Total lease payments		37,951
Less: imputed interest		5,622
Total lease liabilities	$	32,329

Note 10 - Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Income Tax Expense (Benefit), Including Discontinued Operations [Table Text Block]

	Year Ended December 31,
	2019			2018			2017

Taxes on income from continuing operations	$	10,355		$	3,334		$	2,382
Income tax benefits from discontinued operations		(15,683	)		(1,073	)		(2,292	)
Total taxes on income	$	(5,328	)	$	2,261		$	90

Income taxes from continuing operations consist of the following:

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended December 31,
	201 9			201 8			201 7
Current (benefit):
Federal	$	9,883		$	2,819		$	5,831
State		1,664			758			240
Foreign		128			67			-
Total current		11,675			3,644			6,071
Deferred (benefit):
Federal		(705	)		(316	)		(1,333	)
State		(615	)		6			(2,356	)
Total deferred		(1,320	)		(310	)		(3,689	)
Total taxes on income	$	10,355		$	3,334		$	2,382

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	201 9						201 8						201 7
	Amount			Percen - tage			Amount			Percen - tage			Amount			Percen - tage

Federal income taxes at the statutory rate	$	9,901			21.0	%	$	4,505			21.0	%	$	6,949			35.0	%
State tax expense, net of federal income tax benefit		577			1.2			486			2.3			416			2.1
Increase (decrease) in income taxes resulting from:
Deferred income tax re-measurement due to Tax Act		-			-			(373	)		(1.7	)		2,963			14.9
Other deferred income tax adjustment		(75	)		(0.2	)		13			-			338			1.7
Non-deductible compensation		511			1.1			-			-			-			-
Other nondeductible expenses		115			0.2			91			0.4			98			0.5
Foreign derived intangible income deduction		(45	)		(0.1	)		(35	)		(0.2	)		-			-
Domestic manufacturing deduction		-			-			-			-			(465	)		(2.3	)
Stock based compensation		(136	)		(0.3	)		(1,207	)		(5.6	)		(381	)		(1.9	)
Worthless stock deduction of dissolved subsidiary		-			-			-			-			(966	)		(4.9	)
Forfeiture of state net operating loss and credit carry-forwards from dissolution of subsidiary		-			-			-			-			3,039			15.3
Foreign tax expense		128			0.3			67			0.3			-			-
Valuation allowance adjustment		135			0.3			60			0.3			(9,544	)		(48.0	)
Unrecognized tax benefit adjustment		(61	)		(0.1	)		332			1.6			206			1.0
Federal research and development tax credit		(591	)		(1.3	)		(349	)		(1.6	)		(328	)		(1.7	)
Foreign tax credit		(38	)		-			(67	)		(0.3	)		-			-
Other		(66	)		(0.1	)		(189	)		(0.9	)		57			0.3
Total	$	10,355			22.0	%	$	3,334			15.6	%	$	2,382			12.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2019			2018
Deferred income tax assets:
Loss on asset impairment for discontinued operations	$	12,764		$	-
Warranty reserve		3,782			3,257
Inventory costs and reserves		2,661			1,801
Contract assets		7,217			1,694
Stock-based compensation		1,195			984
Net operating loss carry-forwards, net of federal income tax benefit		449			723
Compensation related accruals		698			589
Credit carry-forwards net of federal income tax benefit		1,027			506
Other		916			611
Total deferred income tax assets	$	30,709		$	10,165


Deferred income tax liabilities:
Depreciation	$	(2,666	)	$	(1,479	)
Intangible assets		(1,974	)		(1,205	)
Prepaid expenses		(295	)		(222	)
Total deferred income tax liabilities	$	(4,935	)	$	(2,906	)

Net deferred income tax assets	$	25,774		$	7,259
Valuation allowance		(254	)		(118	)
Net deferred tax asset	$	25,520		$	7,141

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	2019			2018			2017
Balance at January 1,	$	827		$	565		$	345
Increase (decrease) related to prior year tax positions		103			35			168
Increase related to current year tax positions		578			319			118
Expiration of statute		(238	)		(92	)		(66	)
Balance at December 31,	$	1,270		$	827		$	565

Note 11 - Transactions with Major Customers (Tables)

12 Months Ended

Dec. 31, 2019

Schedules of Concentration of Risk, by Risk Factor [Table Text Block]

Year	Number of major customers	Combined percentage of consolidated sales		Segment
2019	2	37.9	%	FVS
2018	4	51.7	%	FVS and SCV
2017	2	29.3	%	SCV

Note 12 - Commitments and Contingent Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Product Warranty Liability [Table Text Block]

	2019			2018
Balance of accrued warranty at January 1	$	4,407		$	4,340
Provisions for current period sales		4,383			2,537
Cash settlements		(3,489	)		(3,013	)
Changes in liability for pre-existing warranties		295			543
Acquisitions		98			-
Balance of accrued warranty at December 31	$	5,694		$	4,407

Note 14 - Debt (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Short-term Debt [Table Text Block]

	December 31, 2019		December 31, 2018
Chassis pool agreements	$	8,162	$	-
Total short-term debt	$	8,162	$	-

Schedule of Long-term Debt Instruments [Table Text Block]

	December 31, 201 9			December 31, 201 8
Line of credit revolver (1) :	$	87,400		$	25,460
Finance lease obligations		496			147
Other		951			-
Total debt		88,847			25,607
Less current portion of long-term debt		(177	)		(60	)
Total long-term debt	$	88,670		$	25,547

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Note 15 - Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

	Total Number of Non-vested Shares (000)			Weighted Average Grant Date Fair Value		Weighted Average Remaining Vesting Life (Years)
Non-vested shares outstanding at December 31, 2018		977		$	7.97
Granted		279			9.38
Vested		(467	)		7.50
Forfeited		(78	)		12.13
Non-vested shares outstanding at December 31, 2019		711		$	8.58		0.9

Schedule of Share-based Payment Award, Valuation Assumptions [Table Text Block]

Three-year risk-free interest rate (1)	2.37	%
Expected term (in years)	2.7
Estimated volatility (2)	53.7	%

Share-based Payment Arrangement, Activity [Table Text Block]

	Total		Weighted- Average Grant Date Fair Value per Unit
Non-vested as of December 31, 2018		-	$	-
Granted		218,148		11.82
Non-vested as of December 31, 2019		218,148	$	11.82

	Total		Weighted- Average Grant Date Fair Value per Unit
Non-vested as of December 31, 2018		-	$	-
Granted		182,333		8.98
Non-vested as of December 31, 2019		182,333	$	8.98

Note 16 - Shareholders Equity (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Common Stock Repurchased and Retired [Table Text Block]

Year Ended December, 31	Shares purchased (000)		Purchase value		Remaining shares allowable to be purchased
2018		90	$	656		910
2019		101	$	793		809

Note 17 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Weighted Average Number of Shares [Table Text Block]

	Year Ended December 31,
	2019		2018		2017
Basic weighted average common shares outstanding		35,318		35,187		34,949
Plus dilutive effect of Restricted Stock Units and Performance Stock Units		98		-		-
Diluted weighted average common shares outstanding		35,416		35,187		34,949

Antidilutive stock awards:
Unvested restricted stock awards		-		-		-

Note 18 - Business Segments (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Segment
	FVS		SCV		Eliminations and Other			Consolidated
Fleet vehicles sales	$	504,023	$	5,278	$	(5,278	)	$	504,023
Motor home chassis sales		-		127,130		-			127,130
Other specialty vehicles sales		-		43,067		-			43,067
Aftermarket parts and accessories sales		71,871		10,451		-			82,322
Total sales	$	575,894	$	185,926	$	(5,278	)	$	756,542

Depreciation and amortization expense	$	2,466	$	2,104	$	1,503		$	6,073
Adjusted EBITDA		60,663		20,716		(17,334	)		64,045
Segment assets		154,138		137,777		67,897			359,812
Capital expenditures		2,851		2,220		2,525			7,596

	Segment
	FVS		SCV		Eliminations and Other			Consolidated
Fleet vehicles sales	$	297,627	$	10,221	$	(10,221	)	$	297,627
Motor home chassis sales		-		149,533		-			149,533
Other specialty vehicles sales		-		22,570		-			22,570
Aftermarket parts and accessories sales		89,922		10,875		-			100,797
Total sales	$	387,549	$	193,199	$	(10,221	)	$	570,527

Depreciation and amortization expense	$	2,401	$	1,495	$	2,318		$	6,214
Adjusted EBITDA		26,680		18,620		(9,915	)		35,385
Segment assets		117,508		17,335		82,264			217,107
Capital expenditures		1,859		116		2,678			4,653

	Segment
	FVS		SCV		Eliminations and Other			Consolidated
Fleet vehicles sales	$	207,666	$	5,657	$	(5,657	)	$	207,666
Motor home chassis sales		-		124,584		-			124,584
Other specialty vehicles sales		-		18,416		-			18,416
Aftermarket parts and accessories sales		43,429		10,153		-			53,582
Total sales	$	251,095	$	158,810	$	(5,657	)	$	404,248

Depreciation and amortization expense	$	3,361	$	1,314	$	1,357		$	6,032
Adjusted EBITDA		26,958		14,058		(9,344	)		31,762
Segment assets		60,550		21,445		76,439			158,434
Capital expenditures		562		386		3,028			3,976

Schedule of Earnings Before Interest, Taxes, Depreciation and Amortization [Table Text Block]

	Year Ended December 31, 2019			Year Ended December 31, 2018		Year Ended December 31, 2017
Income from continuing operations before income taxes	$	47,145		$	21,450	$	19,853
Net (income) loss attributable to non-controlling interest		(140	)		-		1
Interest expense		109			481		156
Depreciation and amortization expense		4,570			3,896		4,675
Restructuring and other related charges		82			176		746
Unallocated corporate expenses		29,613			19,297		15,585
Total segment adjusted EBITDA	$	81,379		$	45,300	$	41,016

Note 21 - Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information [Table Text Block]

	2019 Quarter Ended												2018 Quarter Ended
	Mar 31			June 30			Sept 30			Dec 31			Mar 31		June 30		Sept 30			Dec 31
Sales	$	172,206		$	179,673		$	224,703		$	179,960		$	106,325	$	124,366	$	165,920		$	173,916

Gross profit		20,720			20,859			38,029			37,419			14,775		19,407		19,828			19,134

Operating expenses		14,767			14,608			20,915			19,123			12,124		13,812		11,438			13,252

Income from continuing operations		4,835			4,544			13,126			14,285			3,866		2,706		7,128			4,416

(Loss) income from discontinued operations, net of income taxes		(3,298	)		(1,255	)		(2,711	)		(41,952	)		328		1,034		(1,885	)		(2,581	)

Net income (loss) attributable to Spartan Motors, Inc.		1,397			3,504			10,354			(27,821	)		4,194		3,740		5,243			1,835

Basic earnings (loss) per share
Continuing operations		0.13			0.14			0.37			0.40			0.11		0.08		0.20			0.12
Discontinued operations		(0.09	)		(0.04	)		(0.08	)		(1.19	)		0.01		0.03		(0.05	)		(0.07	)
Basic earnings per share		0.04			0.10			0.29			(0.79	)		0.12		0.11		0.15			0.05
Diluted earnings (loss) per share
Continuing operations		0.13			0.14			0.37			0.40			0.11		0.08		0.20			0.12
Discontinued operations		(0.09	)		(0.04	)		(0.08	)		(1.18	)		0.01		0.03		(0.05	)		(0.07	)
Diluted earnings per share		0.04			0.10			0.29			(0.78	)		0.12		0.11		0.15			0.05

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2019

Valuation Allowances and Reserves [Table Text Block]

Column A	Column B		Column C				Column D			Column E

Description	Balance at Beginning of Period		Additions Charged to Costs and Expenses		Additions Charged to Other Accounts (Acquisition)		Deductions			Balance at End of Period

Year ended December 31, 2019:

Allowance for doubtful accounts	$	99	$	415	$	-	$	(286	)	$	228


Year ended December 31, 2018:

Allowance for doubtful accounts	$	98	$	32	$	-	$	(31	)	$	99


Year ended December 31, 2017:

Allowance for doubtful accounts	$	420	$	78	$	-	$	(400	)	$	98

Note 1 - General and Summary of Accounting Policies (Details Textual) - USD ($) $ in Thousands					12 Months Ended
	Feb. 01, 2020	Sep. 09, 2019	Jan. 01, 2019	Dec. 17, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Interest Paid, Including Capitalized Interest, Operating and Investing Activities, Total					$ 1,844	$ 630	$ 619
Income Taxes Paid, Net, Total					4,942	5,054	$ 0
Stock Issued						1,950
Operating Lease, Right-of-Use Asset					32,147
Operating Lease, Liability, Total					32,329
Finance Lease, Liability, Total					$ 496	147
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			$ 13,582
Finance Lease, Right-of-Use Asset			675
Operating Lease, Liability, Total			13,716
Finance Lease, Liability, Total			696
Cumulative Effect of New Accounting Standard In Period Of Adoption			(113)			(113)
Cumulative Effect on Retained Earnings, Tax			$ 42
Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life					20 years
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life					3 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life					15 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life					3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life					7 years
Vehicles [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life					3 years
Vehicles [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life					5 years
Spartan-Gimaex Joint Venture [Member]
Noncontrolling Interest, Ownership Percentage by Parent					50.00%
Strobes-R-Us Inc. [Member]
Noncontrolling Interest, Ownership Percentage by Parent					80.00%
Royal [Member]
Payments to Acquire Businesses, Gross		$ 89,369
Strobes-R-Us Inc. [Member]
Payments to Acquire Businesses, Gross				$ 5,200
Business Combination, Consideration Transferred, Total				7,032
Business Combination, Consideration Transferred, Liabilities Incurred				$ 1,832
Accounts Receivable, Amount Forgiven						$ 1,832
Discontinued Operations, Disposed of by Sale [Member] \| Disposal of Emergency Response and Vehicle Business [Member] \| Subsequent Event [Member]
Proceeds from Divestiture of Businesses	$ 55,000,000

Note 2 - Discontinued Operations (Details Textual) - USD ($)
$ in Thousands

12 Months Ended

Feb. 01, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Goodwill and Intangible Asset Impairment, Total

$ 13,856

Impairment of Long-Lived Assets to be Disposed of

39,275

Disposal Group, Including Discontinued Operation, Assets, Current, Total

90,725

97,487

Disposal Group, Including Discontinued Operation, Assets, Noncurrent, Total

39,190

Disposal Group, Including Discontinued Operation, Liabilities, Current, Total

49,601

43,077

Emergency Response Vehicles [Member]

Goodwill and Intangible Asset Impairment, Total

13,856

Discontinued Operations, Held-for-sale [Member] | Disposal of Emergency Response and Vehicle Business [Member]

Impairment of Long-Lived Assets to be Disposed of

^[1]

39,275

Disposal Group, Including Discontinued Operation, Selling Expense

$ 3,604

Disposal Group, Including Discontinued Operation, Assets, Current, Total

97,487

Disposal Group, Including Discontinued Operation, Assets, Noncurrent, Total

39,190

Disposal Group, Including Discontinued Operation, Liabilities, Current, Total

$ 43,077

Subsequent Event [Member] | Discontinued Operations, Disposed of by Sale [Member] | Disposal of Emergency Response and Vehicle Business [Member]

Proceeds from Divestiture of Businesses

$ 55,000,000

[1]	As of December 31, 2019, assets and liabilities held for sale were classified as current. As of December 31, 2018, current and noncurrent assets held for sale were $97,487 and $39,190, respectively, and current liabilities held for sale was $43,077.

Note 2 - Discontinued Operations - Schedule of Discontinued Operations for Financial Statements (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Income tax benefit

$ (15,683)

$ (1,073)

$ (2,292)

Net loss from discontinued operations

$ (41,952)

$ (2,711)

$ (1,255)

$ (3,298)

$ (2,581)

$ (1,885)

$ 1,034

$ 328

(49,216)

(3,104)

(1,537)

Impairment of carrying value

(39,275)

Disposal of Emergency Response and Vehicle Business [Member] | Discontinued Operations, Held-for-sale [Member]

Sales

261,860

245,637

302,850

Cost of products sold

245,785

220,526

276,567

Gross profit

16,075

25,111

26,283

Operating expenses

28,864

31,516

29,461

Operating loss

(12,789)

(6,405)

(3,178)

Loss on asset impairments

53,131

Other income (expense)

1,021

2,228

(651)

Loss from discontinued operations before taxes

(64,899)

(4,177)

(3,829)

Income tax benefit

(15,683)

(1,073)

(2,292)

Net loss from discontinued operations

(49,216)

(3,104)

(1,537)

Accounts receivable, net

^[1]

30,760

38,792

30,760

38,792

Contract assets

^[1]

36,740

26,798

36,740

26,798

Inventories

^[1]

32,329

30,779

32,329

30,779

Other current assets

^[1]

1,142

1,118

1,142

1,118

Property, plant and equipment,

^[1]

21,967

24,082

21,967

24,082

Right of use assets – operating leases

^[1]

5,960

Goodwill

^[1]

11,456

Intangible assets

^[1]

1,050

3,600

1,050

3,600

Other noncurrent assets

^[1]

Impairment of carrying value

^[1]

(39,275)

Total assets held for sale

^[1]

90,725

136,677

90,725

136,677

Accounts payable

^[1]

4,213

3,015

4,213

3,015

Accrued warranty

^[1]

11,347

11,683

11,347

11,683

Accrued compensation and related taxes

^[1]

3,047

2,842

3,047

2,842

Deposits from customers

^[1]

21,409

21,761

21,409

21,761

Operating lease liability

^[1]

727

Other current liabilities

^[1]

3,495

3,776

3,495

3,776

Long-term operating lease liability

^[1]

5,363

Total liabilities held for sale

^[1]

$ 49,601

$ 43,077

49,601

43,077

Depreciation and amortization

5,106

4,156

3,905

Capital expenditures

$ 2,431

$ 4,332

$ 1,364

[1]	As of December 31, 2019, assets and liabilities held for sale were classified as current. As of December 31, 2018, current and noncurrent assets held for sale were $97,487 and $39,190, respectively, and current liabilities held for sale was $43,077.

Note 3 - Acquisition Activities (Details Textual) - USD ($) $ in Thousands			12 Months Ended
	Sep. 09, 2019	Dec. 17, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Goodwill, Ending Balance			$ 43,632	$ 22,367	$ 15,961
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 47,150
Finite-Lived Intangible Assets, Amortization Expense, Year Two			3,127
Finite-Lived Intangible Assets, Amortization Expense, Year Three			3,624
Finite-Lived Intangible Assets, Amortization Expense, Year Four			3,511
Finite-Lived Intangible Assets, Amortization Expense, Year Five			3,181
Goodwill, Purchase Accounting Adjustments			21,265	$ 6,406
Revolving Credit Facility [Member] \| Lenders [Member]
Line of Credit Facility, Remaining Borrowing Capacity	175,000
Royal [Member]
Payments to Acquire Businesses, Gross	89,369
Proceeds from Lines of Credit, Total	89,369
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	17,073
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	2,382
Business Combination, Acquisition Related Costs	1,691
Goodwill, Ending Balance	27,476
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 47,150
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year			666
Finite-Lived Intangible Assets, Amortization Expense, Year Two			2,665
Finite-Lived Intangible Assets, Amortization Expense, Year Three			2,665
Finite-Lived Intangible Assets, Amortization Expense, Year Four			3,162
Finite-Lived Intangible Assets, Amortization Expense, Year Five			$ 3,072
Strobes-R-Us Inc. [Member]
Payments to Acquire Businesses, Gross		$ 5,200
Goodwill, Ending Balance		195
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		3,100
Business Combination, Consideration Transferred, Total		7,032
Business Combination, Consideration Transferred, Liabilities Incurred		1,832
Goodwill, Purchase Accounting Adjustments		(6,211)
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High		3,250
Business Combination, Contingent Consideration, Liability, Total		$ 1,832

Note 3 - Acquisition Activities - Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 09, 2019	Dec. 31, 2018	Dec. 17, 2018	Dec. 31, 2017
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		$ 47,150
Goodwill, Ending Balance	$ 43,632		$ 22,367		$ 15,961
Royal [Member]
Cash and cash equivalents		431
Accounts receivable, less allowance		5,019
Contract assets		1,499
Inventory		6,453
Other receivables – chassis pool agreements		10,424
Property, plant and equipment, net		4,980
Right of use assets-operating leases		12,767
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		47,150
Goodwill, Ending Balance		27,476
Total assets acquired		116,199
Accounts payable		1,658
Customer prepayments		255
Accrued warranty		98
Operating lease liabilities		1,693
Accrued compensation and related taxes		569
Other current liabilities and accrued expenses		30
Short-term debt – chassis pool agreements		10,424
Long-term operating lease liability		11,074
Long-term debt, less current portion		1,029
Total liabilities assumed		26,830
Total purchase price		89,369
Total liabilities assumed		$ 26,830
Strobes-R-Us Inc. [Member]
Accounts receivable, less allowance				$ 1,165
Inventory				893
Other receivables – chassis pool agreements				3
Property, plant and equipment, net				1,911
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				3,100
Goodwill, Ending Balance				195
Total assets acquired				7,459
Accounts payable				382
Other current liabilities and accrued expenses				45
Total liabilities assumed				427
Total purchase price				7,032
Other Assets				192
Total liabilities assumed				$ 427

Note 3 - Acquisition Activities - Intangible Assets (Details) - Royal [Member] $ in Thousands	Sep. 09, 2019 USD ($)
Amount	$ 47,150
Trademarks and Trade Names [Member]
Trade names and trademarks	13,000
Customer Relationships [Member]
Amount	$ 30,000
Useful Life (Year)	15 years
Patented Technology [Member]
Amount	$ 2,200
Useful Life (Year)	8 years
Noncompete Agreements [Member]
Amount	$ 1,950
Useful Life (Year)	5 years

Note 3 - Acquisition Activities - Pro Forma Results (Unaudited) (Details) - Royal [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net sales	$ 789,585	$ 612,337
Net income	$ 36,760	$ 19,158
Diluted earnings per share (in dollars per share)	$ 1.04	$ 0.54

Note 4 - Revenue 1 (Details Textual) $ in Thousands	Dec. 31, 2019 USD ($)
Fleet Vehicles and Services [Member]
Revenue, Remaining Performance Obligation, Amount	$ 305,796
Specialty Chassis and Vehicles [Member]
Revenue, Remaining Performance Obligation, Amount	$ 30,777

Note 4 - Revenue 2 (Details Textual) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01	Dec. 31, 2019
Fleet Vehicles and Services [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Specialty Chassis and Vehicles [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year

Note 4 - Revenue - Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Contract assets, balance	$ 9,229	$ 5,200
Reclassification of the beginning contract assets to receivables, as the result of rights to consideration becoming unconditional	(9,229)	(5,200)
Contract assets recognized, net of reclassification to receivables	10,898	9,229
Contract assets, balance	10,898	9,229
Contract liabilities, balance	871	201
Reclassification of the beginning contract liabilities to revenue, as the result of performance obligations satisfied	(871)	(201)
Cash received in advance and not recognized as revenue	2,640	871
Contract liabilities, balance	$ 2,640	$ 871

Note 4 - Revenue - Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues	$ 179,960	$ 224,703	$ 179,673	$ 172,206	$ 173,916	$ 165,920	$ 124,366	$ 106,325	$ 756,542	$ 570,527	$ 404,248
Transferred at Point in Time [Member]
Revenues									297,053	263,763	404,248
Transferred over Time [Member]
Revenues									459,489	306,764
Operating Segments [Member]
Revenues									761,820	580,748	409,905
Operating Segments [Member] \| Transferred at Point in Time [Member]
Revenues									302,331	273,984	409,905
Operating Segments [Member] \| Transferred over Time [Member]
Revenues									459,489	306,764
Consolidation, Eliminations [Member]
Revenues									(5,278)	(10,221)	(5,657)
Consolidation, Eliminations [Member] \| Transferred at Point in Time [Member]
Revenues									(5,278)	(10,221)	(5,657)
Consolidation, Eliminations [Member] \| Transferred over Time [Member]
Revenues
Fleet Vehicles and Services [Member] \| Operating Segments [Member]
Revenues									575,894	387,549	251,095
Fleet Vehicles and Services [Member] \| Operating Segments [Member] \| Transferred at Point in Time [Member]
Revenues									164,437	113,576	251,095
Fleet Vehicles and Services [Member] \| Operating Segments [Member] \| Transferred over Time [Member]
Revenues									411,457	273,973
Specialty Chassis and Vehicles [Member] \| Operating Segments [Member]
Revenues									185,926	193,199	158,810
Specialty Chassis and Vehicles [Member] \| Operating Segments [Member] \| Transferred at Point in Time [Member]
Revenues									137,894	160,408	158,810
Specialty Chassis and Vehicles [Member] \| Operating Segments [Member] \| Transferred over Time [Member]
Revenues									48,032	32,791
UNITED STATES
Revenues									735,181	549,323	390,856
UNITED STATES \| Operating Segments [Member]
Revenues									740,459	559,544	396,513
UNITED STATES \| Consolidation, Eliminations [Member]
Revenues									(5,278)	(10,221)	(5,657)
UNITED STATES \| Fleet Vehicles and Services [Member] \| Operating Segments [Member]
Revenues									554,691	367,730	238,267
UNITED STATES \| Specialty Chassis and Vehicles [Member] \| Operating Segments [Member]
Revenues									185,768	191,814	158,246
Non-US [Member]
Revenues									21,361	21,204	13,392
Non-US [Member] \| Operating Segments [Member]
Revenues									21,361	21,204	13,392
Non-US [Member] \| Consolidation, Eliminations [Member]
Revenues
Non-US [Member] \| Fleet Vehicles and Services [Member] \| Operating Segments [Member]
Revenues									21,203	19,819	12,828
Non-US [Member] \| Specialty Chassis and Vehicles [Member] \| Operating Segments [Member]
Revenues									$ 158	$ 1,385	$ 564

Note 5 - Inventories - Summary of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Finished goods	$ 4,764	$ 5,347
Work in process	1,773	2,190
Raw materials and purchased components	57,679	33,418
Reserve for slow-moving inventory	(4,760)	(1,742)
Total Inventory	$ 59,456	$ 39,213

Note 6 - Restructuring Charges - Restructuring Charges (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring and other related charges	$ 82	$ 662	$ 798
Fleet Vehicles and Services [Member]
Restructuring and other related charges			644
Specialty Chassis and Vehicles [Member]
Restructuring and other related charges	82	180	109
Other Segments [Member]
Restructuring and other related charges		$ 482	$ 45

Note 6 - Restructuring Charges - Summary of Compensation Related Charges (Details) - Employee Severance [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accrual balance	$ 199	$ 12
Accrual for severance		665
Payments and adjustments made in period	(199)	(478)
Accrual balance		$ 199

Note 7 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Oct. 01, 2019
Amortization of Intangible Assets, Total	$ 1,200	$ 320	$ 683
Customer Relationships [Member] \| Specialty Chassis and Vehicles [Member]
Finite-Lived Intangible Asset, Useful Life	15 years
Patented Technology [Member] \| Specialty Chassis and Vehicles [Member]
Finite-Lived Intangible Asset, Useful Life	8 years
Noncompete Agreements [Member] \| Specialty Chassis and Vehicles [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Fleet Vehicles and Services [Member]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount				337.00%
Specialty Chassis and Vehicles [Member]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount				67.00%

Note 7 - Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill, beginning of year	$ 22,367	$ 15,961
Acquisition and measurement period adjustments	21,265	6,406
Goodwill, end of year	43,632	22,367
Fleet Vehicles and Services [Member]
Goodwill, beginning of year	21,729	15,323
Acquisition and measurement period adjustments	(6,211)	6,406
Goodwill, end of year	15,518	21,729
Specialty Chassis and Vehicles [Member]
Goodwill, beginning of year	638	638
Acquisition and measurement period adjustments	27,476
Goodwill, end of year	$ 28,114	$ 638

Note 7 - Goodwill and Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accumulated amortization, finite-lived	$ 7,809	$ 6,609
Net carrying amount, finite-lived	37,090
Gross carrying amount, intangible assets	61,870	11,620
Net carrying amount, intangible assets	54,061	5,011
Customer Relationships [Member]
Gross carrying amount, finite-lived	37,570	6,170
Accumulated amortization, finite-lived	4,943	4,029
Net carrying amount, finite-lived	32,627	2,141
Acquired Product Development Project [Member]
Gross carrying amount, finite-lived	1,860	1,860
Accumulated amortization, finite-lived	1,860	1,860
Net carrying amount, finite-lived
Patented Technology [Member]
Gross carrying amount, finite-lived	2,200
Accumulated amortization, finite-lived	69
Net carrying amount, finite-lived	2,131
Noncompete Agreements [Member]
Gross carrying amount, finite-lived	2,950	400
Accumulated amortization, finite-lived	617	400
Net carrying amount, finite-lived	2,333
Order or Production Backlog [Member]
Gross carrying amount, finite-lived	320	320
Accumulated amortization, finite-lived	320	320
Net carrying amount, finite-lived
Trade Names [Member]
Accumulated amortization, finite-lived
Gross carrying amount, indefinite-lived	$ 16,970	$ 2,870

Note 7 - Goodwill and Intangible Assets - Estimated Remaining Amortization Associated With Finite-lived Intangible Assets (Details) $ in Thousands	Dec. 31, 2019 USD ($)
2020	$ 3,151
Finite-Lived Intangible Assets, Amortization Expense, Year Two	3,127
Finite-Lived Intangible Assets, Amortization Expense, Year Three	3,624
Finite-Lived Intangible Assets, Amortization Expense, Year Four	3,511
Finite-Lived Intangible Assets, Amortization Expense, Year Five	3,181
Thereafter	20,496
Total	$ 37,090

Note 8 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Depreciation, Total	$ 5,892	$ 6,393	$ 5,994
Interest Costs Capitalized	$ 0	$ 0

Note 8 - Property, Plant and Equipment - Summary of Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, plant and equipment, gross	$ 107,508	$ 93,807
Less accumulated depreciation	(67,434)	(61,322)
Total property, plant and equipment, net	40,074	32,485
Land and Land Improvements [Member]
Property, plant and equipment, gross	8,692	7,791
Building and Building Improvements [Member]
Property, plant and equipment, gross	38,653	36,087
Machinery and Equipment [Member]
Property, plant and equipment, gross	33,348	27,267
Furniture and Fixtures [Member]
Property, plant and equipment, gross	21,416	19,947
Vehicles [Member]
Property, plant and equipment, gross	1,872	1,558
Construction in Progress [Member]
Property, plant and equipment, gross	$ 3,527	$ 1,157

Note 9 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Note 9 - Leases (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Leases, Rent Expense, Total	$ 4,146	$ 2,794	$ 2,196
Minimum [Member]
Leases, Remaining Lease Terms	1 year
Maximum [Member]
Leases, Remaining Lease Terms	17 years
Lessee, Operating Lease, Renewal Term	10 years

Note 9 - Leases - Lease Expense and Information (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2019

USD ($)

Operating leases

$ 3,928

Short-term leases(1)

218

^[1]

Total lease expense

$ 4,146

Weighted average remaining lease term of operating leases (in years) (Year)

8 years 146 days

Weighted average discount rate of operating leases

3.80%

Operating cash flow for operating leases

$ 4,544

Operating leases

10,493

Finance leases

[1]	Includes expenses for month-to-month equipment leases, which are classified as short-term as the Company is not reasonably certain to renew the lease term beyond one month.

Note 9 - Leases - Future Minimum Operating Lease Commitments Under Non-cancelable Operating Lease (Details) $ in Thousands	Dec. 31, 2019 USD ($)
2020	$ 5,937
2021	5,054
2022	4,614
2023	4,619
2024	4,390
Thereafter	13,337
Total lease payments	37,951
Less: imputed interest	5,622
Total lease liabilities	$ 32,329

Note 10 - Taxes on Income (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability		$ (373)	$ 2,963
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 569	915
Deferred Tax Assets, Tax Credit Carryforwards, Total	1,027	506
Deferred Tax Assets, Valuation Allowance, Total	254	118
Unrecognized Tax Benefits, Ending Balance	1,270	827	565	$ 345
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	213
Unrecognized Tax Benefits Including Income Tax Penalties And Interest Accrued	1,483
Unrecognized Tax Benefits Including Income Tax Penalties And Interest Accrued, Current	209
Unrecognized Tax Benefits, Period Increase (Decrease), Total		143	$ 94
Domestic Tax Authority [Member]
Deferred Tax Assets, Tax Credit Carryforwards, Total	1,300	640
State and Local Jurisdiction [Member]
Deferred Tax Assets, Valuation Allowance, Total	$ 0	$ 20

Note 10 - Taxes on Income - Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Taxes on income from continuing operations	$ 10,355	$ 3,334	$ 2,382
Income tax benefits from discontinued operations	(15,683)	(1,073)	(2,292)
Total taxes on income	$ (5,328)	$ 2,261	$ 90

Line of credit revolver (1):

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

Note 10 - Taxes on Income - Income Tax from Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current (benefit):
Federal	$ 9,883	$ 2,819	$ 5,831
State	1,664	758	240
Foreign	128	67
Total current	11,675	3,644	6,071
Deferred (benefit):
Federal	(705)	(316)	(1,333)
State	(615)	6	(2,356)
Total deferred	(1,320)	(310)	(3,689)
Total taxes on income	$ 10,355	$ 3,334	$ 2,382

Note 10 - Taxes on Income - Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Federal income taxes at the statutory rate, amount	$ 9,901	$ 4,505	$ 6,949
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	35.00%
State tax expense, net of federal income tax benefit, amount	$ 577	$ 486	$ 416
State tax expense, net of federal income tax benefit	1.20%	2.30%	2.10%
Deferred income tax re-measurement due to Tax Act, amount		$ (373)	$ 2,963
Deferred income tax re-measurement due to Tax Act		(1.70%)	14.90%
Other deferred income tax adjustment, amount	$ (75)	$ 13	$ 338
Other deferred income tax adjustment	(0.20%)		1.70%
Non-deductible compensation, amount	$ 511
Non-deductible compensation	1.10%
Other nondeductible expenses, amount	$ 115	$ 91	$ 98
Other nondeductible expenses	0.20%	0.40%	0.50%
Foreign derived intangible income deduction, amount	$ (45)	$ (35)
Foreign derived intangible income deduction	(0.10%)	(0.20%)
Domestic manufacturing deduction, amount			$ (465)
Domestic manufacturing deduction			(2.30%)
Stock based compensation, amount	$ (136)	$ (1,207)	$ (381)
Stock based compensation	(0.30%)	(5.60%)	(1.90%)
Worthless stock deduction of dissolved subsidiary, amount			$ (966)
Worthless stock deduction of dissolved subsidiary			(4.90%)
Forfeiture of state net operating loss and credit carry-forwards from dissolution of subsidiary, amount			$ 3,039
Forfeiture of state net operating loss and credit carry-forwards from dissolution of subsidiary			15.30%
Foreign tax expense, amount	$ 128	$ 67
Foreign tax expense	0.30%	0.30%
Valuation allowance adjustment, amount	$ 135	$ 60	$ (9,544)
Valuation allowance adjustment	0.30%	0.30%	(48.00%)
Unrecognized tax benefit adjustment, amount	$ (61)	$ 332	$ 206
Unrecognized tax benefit adjustment	(0.10%)	1.60%	1.00%
Federal research and development tax credit, amount	$ (591)	$ (349)	$ (328)
Federal research and development tax credit	(1.30%)	(1.60%)	(1.70%)
Foreign tax credit, amount	$ (38)	$ (67)
Foreign tax credit		(0.30%)
Other, amount	$ (66)	$ (189)	$ 57
Other	(0.10%)	(0.90%)	0.30%
Total taxes on income	$ 10,355	$ 3,334	$ 2,382
Total	22.00%	15.60%	12.00%

Note 10 - Taxes on Income - Deferred Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred income tax assets:
Loss on asset impairment for discontinued operations	$ 12,764
Warranty reserve	3,782	3,257
Inventory costs and reserves	2,661	1,801
Contract assets	7,217	1,694
Stock-based compensation	1,195	984
Net operating loss carry-forwards, net of federal income tax benefit	449	723
Compensation related accruals	698	589
Credit carry-forwards net of federal income tax benefit	1,027	506
Other	916	611
Total deferred income tax assets	30,709	10,165
Deferred income tax liabilities:
Depreciation	(2,666)	(1,479)
Intangible assets	(1,974)	(1,205)
Prepaid expenses	(295)	(222)
Total deferred income tax liabilities	(4,935)	(2,906)
Net deferred income tax assets	25,774	7,259
Valuation allowance	(254)	(118)
Net deferred tax asset	$ 25,520	$ 7,141

Note 10 - Taxes on Income - Reconciliation of the Change in the Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Balance at beginning of year	$ 827	$ 565	$ 345
Increase related to prior year tax positions	103	35	168
Increase related to current year tax positions	578	319	118
Expiration of statute	(238)	(92)	(66)
Balance at end of year	$ 1,270	$ 827	$ 565

Note 11 - Transactions with Major Customers - Information about Major Customers (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fleet Vehicles and Services [Member]
Number of major customers	2	4
Fleet Vehicles and Services [Member] \| Two Customers [Member]
Combined percentage of consolidated sales	37.90%
Fleet Vehicles and Services [Member] \| Four Customers [Member]
Combined percentage of consolidated sales		51.70%
Specialty Chassis and Vehicles [Member]
Number of major customers			2
Specialty Chassis and Vehicles [Member] \| Two Customers [Member]
Combined percentage of consolidated sales			29.30%

Note 12 - Commitments and Contingent Liabilities (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Letters of Credit Outstanding, Amount	$ 525	$ 525
Dissolution of Spartan-Gimaex Joint Venture [Member] \| Spartan-Gimaex Joint Venture [Member]
Inventory Write-down	216
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000

Note 12 - Commitments and Contingent Liabilities - Changes in Warranty Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Balance of accrued warranty	$ 4,407	$ 4,340
Provisions for current period sales	4,383	2,537
Cash settlements	(3,489)	(3,013)
Changes in liability for pre-existing warranties	295	543
Acquisitions	98
Balance of accrued warranty	$ 5,694	$ 4,407

Note 13 - Defined Contribution Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Contribution Plan Company Matching Contributions Vesting Period	5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 1,654	$ 1,606	$ 676

Note 14 - Debt (Details Textual) - USD ($) $ in Thousands		12 Months Ended
Note 14 - Debt (Details Textual) - USD ($) $ in Thousands	Aug. 08, 2018	Dec. 31, 2019	Dec. 31, 2018
Short-term Debt, Total		$ 8,162
Letters of Credit Outstanding, Amount		525	525
Line of Credit Facility, Current Borrowing Capacity		60,499	$ 86,410
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		20,000
Lenders [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 175,000
Line of Credit Facility, Potential Increase Borrowing Capacity	$ 50,000
Debt Instrument Reference Rate Term	30 days
Debt Instrument, Interest Rate During Period		3.75%
Lenders [Member] \| Revolving Credit Facility [Member] \| Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Lenders [Member] \| Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%	1.25%
Lenders [Member] \| Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000
Lenders [Member] \| Swing Line Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000
Chassis Pool Agreements [Member]
Short-term Debt, Total		$ 8,162

Note 14 - Debt - Short-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Short-term debt	$ 8,162

Note 14 - Debt - Schedule of Long-term Debt (Details) - USD ($)
$ in Thousands

Dec. 31, 2019

Dec. 31, 2018

^[1]

$ 87,400

$ 25,460

Finance lease obligations

496

147

Other

951

Total debt

88,847

25,607

Less current portion of long-term debt

(177)

(60)

Total long-term debt

$ 88,670

$ 25,547

[1]

On August 8, 2018, we entered into a Credit Agreement (the "Credit Agreement") by and among us and certain of our subsidiaries as borrowers, Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent, and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank National Association (the "Lenders"). Subsequently, the Credit Agreement was amended on May 14, 2019, September 9, 2019 and September 25, 2019 and certain of our other subsidiaries executed guaranties guarantying the borrowers' obligations under the Credit Agreement. As a result, at December 31, 2019, under the Credit Agreement, as amended, we may borrow up to $175,000 from the Lenders under a secured revolving credit facility which matures August 8, 2023. We may also request an increase in the facility of up to $50,000 in the aggregate, subject to customary conditions. The credit facility is also available for the issuance of letters of credit of up to $20,000 and swing line loans of up to $30,000, subject to certain limitations and restrictions. This revolving credit facility carries an interest rate of either (i) the highest of prime rate, the federal funds effective rate from time to time plus 0.5%, or the one month adjusted LIBOR plus 1.0%; or (ii) adjusted LIBOR, in each case plus a margin based upon our ratio of debt to earnings from time to time. The applicable borrowing rate including margin was 3.7500% (or one-month LIBOR plus 1.25%) at December 31, 2019. The credit facility is secured by security interests in, and liens on, all assets of the borrowers and guarantors, other than real property and certain other excluded assets. Under the terms of our Credit Agreement, we are required to maintain certain financial ratios and other financial covenants, which limited our available borrowings under our revolving credit facility to a total of approximately $60,499 and $86,410 at December 31, 2019 and December 31, 2018, respectively. The Credit Agreement also prohibits us from incurring additional indebtedness; limits certain acquisitions, investments, advances or loans; limits our ability to pay dividends in certain circumstances; and restricts substantial asset sales, all subject to certain exceptions and baskets. At December 31, 2019 and December 31, 2018, we were in compliance with all covenants in our credit agreement. Concurrent with the close of the sale of the ERV business and effective January 31, 2020, the Credit Agreement was further amended by a fourth amendment, which released certain of our subsidiaries that were sold as part of the ERV business pursuant to the Asset Purchase Agreement. The substantive business terms of the Credit Agreement remain in place and were not changed by the fourth amendment.