WABASH NATIONAL Corp Goodwill & Intangibles Disclosure
| Transportation Solutions | Parts & Services | Total | |||||||||||||||
| Balance at December 31, 2023 | |||||||||||||||||
| Goodwill | $ | 188,743 | $ | 108,066 | $ | 296,809 | |||||||||||
| Accumulated impairment losses | (68,257) | (40,143) | (108,400) | ||||||||||||||
| Net balance at December 31, 2023 | 120,486 | 67,923 | 188,409 | ||||||||||||||
| Effects of foreign currency | 20 | 12 | 32 | ||||||||||||||
| Balance at December 31, 2024 | |||||||||||||||||
| Goodwill | 188,763 | 108,078 | 296,841 | ||||||||||||||
| Accumulated impairment losses | (68,257) | (40,143) | (108,400) | ||||||||||||||
| Net balance as of December 31, 2024 | 120,506 | 67,935 | 188,441 | ||||||||||||||
| Acquisition of Trailerhawk AI, LLC | — | 2,801 | 2,801 | ||||||||||||||
| Effects of foreign currency | (8) | (12) | (20) | ||||||||||||||
| Balance as of December 31, 2025 | |||||||||||||||||
| Goodwill | 188,755 | 110,867 | 299,622 | ||||||||||||||
| Accumulated impairment losses | (68,257) | (40,143) | (108,400) | ||||||||||||||
| Net balance as of December 31, 2025 | $ | 120,498 | $ | 70,724 | $ | 191,222 | |||||||||||
| Weighted Average Amortization Period | Gross Intangible Assets | Accumulated Amortization | Net Intangible Assets | ||||||||||||||||||||
| Customer relationships | 13 years | $ | 270,016 | $ | (206,727) | $ | 63,289 | ||||||||||||||||
| Technology | 12 years | 11,708 | (11,708) | — | |||||||||||||||||||
| Tradenames and trademarks | 10 years | 300 | (28) | 272 | |||||||||||||||||||
| Backlog | 6 months | 2,400 | (2,400) | — | |||||||||||||||||||
| Total | $ | 284,424 | $ | (220,863) | $ | 63,561 | |||||||||||||||||
| Weighted Average Amortization Period | Gross Intangible Assets | Accumulated Amortization | Net Intangible Assets | ||||||||||||||||||||
| Customer relationships | 13 years | $ | 270,016 | $ | (195,571) | $ | 74,445 | ||||||||||||||||
| Technology | 12 years | 11,708 | (11,708) | — | |||||||||||||||||||
| Total | $ | 281,724 | $ | (207,279) | $ | 74,445 | |||||||||||||||||
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About Goodwill & Intangibles Disclosures
Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.
Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.