NONCONTROLLING INTEREST AND VARIABLE INTEREST ENTITIES (VIEs) - Summary of Investment Balance (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Loss from unconsolidated entity	$ (1,486)	$ 0
Investment in unconsolidated entity	161		$ 1,647
Variable Interest Entity, Primary Beneficiary
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Investment in unconsolidated entity	1,647		2,450
Loss from unconsolidated entity	(1,486)		(803)
Investment in unconsolidated entity	$ 161		$ 1,647

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

- Definition

Amount of income (loss) for proportionate share of equity method investee's income (loss).

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WABASH NATIONAL Corp 10-Q