v3.24.2

PREPAID EXPENSES AND OTHER - Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Chassis converter pool agreements	$ 28,034,000	$ 27,312,000
Assets held for sale	0	0
Income tax receivables	7,716,000	11,840,000
Insurance premiums & maintenance/subscription agreements	9,696,000	5,899,000
Commodity swap contracts	1,940,000	1,511,000
All other	3,120,000	4,895,000
Prepaid expenses and other current assets	50,506,000	51,457,000
Restricted cash	$ 0	$ 0

Amount of assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.

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- References

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Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References

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Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes.

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-Topic 942
-SubTopic 210
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Amount of current assets classified as other.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

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Amount of asset related to consideration paid in advance for insurance that provides economic benefits within a future period of one year or the normal operating cycle, if longer.

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Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.

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Amount of current assets relating to chassis converter pool agreements.

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WABASH NATIONAL Corp 10-Q