The Shyft Group, Inc. (SHYF) 10-K 9 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 29, 2016	Jun. 30, 2015
Entity Registrant Name	SPARTAN MOTORS INC
Entity Central Index Key	743,238
Trading Symbol	spar
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		34,264,277
Entity Public Float			$ 136,688,689
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 32,701,000	$ 28,570,000
Accounts receivable, less allowance of $130 and $144	56,617,000	48,362,000
Inventories	60,558,000	71,163,000
Deferred income tax assets	3,164,000	7,799,000
Income taxes receivable	1,755,000	1,696,000
Other current assets	3,506,000	3,661,000
Total current assets	158,301,000	161,251,000
Property, plant and equipment, net	47,320,000	50,417,000
Goodwill	15,961,000	15,961,000
Intangible assets, net	7,093,000	8,958,000
Other assets	1,996,000	2,226,000
TOTAL ASSETS	230,671,000	238,813,000
Current liabilities:
Accounts payable	27,318,000	22,762,000
Accrued warranty	16,610,000	9,237,000
Accrued customer rebates	2,681,000	2,166,000
Accrued compensation and related taxes	8,684,000	8,226,000
Deposits from customers	13,095,000	11,524,000
Other current liabilities and accrued expenses	3,922,000	6,646,000
Current portion of long-term debt	63,000	59,000
Total current liabilities	72,373,000	60,620,000
Other non-current liabilities	2,163,000	2,365,000
Long-term debt, less current portion	5,124,000	5,202,000
Deferred income tax liabilities	$ 2,520,000	$ 2,008,000
Shareholders' equity:
Preferred stock, no par value: 2,000 shares authorized (none issued)
Common stock, $0.01 par value; 40,000 shares authorized; 34,271 and 34,094 outstanding	$ 343,000	$ 341,000
Additional paid in capital	76,472,000	75,695,000
Retained earnings	72,326,000	92,724,000
Total Spartan Motors, Inc. shareholders’ equity	149,141,000	168,760,000
Non-controlling interest	(650,000)	(142,000)
Total shareholders' equity	148,491,000	168,618,000
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 230,671,000	$ 238,813,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts receivable, allowance	$ 130	$ 144
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares outstanding (in shares)	34,271,000	34,094,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales	$ 550,414,000	$ 506,764,000	$ 469,538,000
Cost of products sold	502,783,000	450,702,000	$ 424,312,000
Restructuring charges	519,000	808,000
Gross profit	47,112,000	55,254,000	$ 45,226,000
Operating expenses:
Research and development	4,560,000	3,851,000	3,074,000
Selling, general and administrative	$ 52,695,000	$ 51,205,000	45,496,000
Goodwill impairment			$ 4,854,000
Restructuring charges, general and admininstrative	$ 2,336,000	$ 1,349,000
Total operating expenses	59,591,000	56,405,000	$ 53,424,000
Operating loss	(12,479,000)	(1,151,000)	(8,198,000)
Other income (expense):
Interest expense	(365,000)	(341,000)	(311,000)
Interest and other income	244,000	418,000	659,000
Total other income (expense)	(121,000)	77,000	348,000
Loss before taxes	(12,600,000)	(1,074,000)	(7,850,000)
Taxes	4,880,000	(2,103,000)	(1,881,000)
Net earnings (loss)	(17,480,000)	1,029,000	(5,969,000)
Less: net earnings (loss) attributable to non-controlling interest	(508,000)	(144,000)	2,000
Net earnings (loss) attributable to Spartan Motors, Inc.	$ (16,972,000)	$ 1,173,000	$ (5,971,000)
Basic net earnings (loss) per share (in dollars per share)	$ (0.50)	$ 0.03	$ (0.18)
Diluted net earnings (loss) per share (in dollars per share)	$ (0.50)	$ 0.03	$ (0.18)
Basic weighted average common shares outstanding (in shares)	33,826	34,251	33,550
Diluted weighted average common shares outstanding (in shares)	33,826	34,256	33,550

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2012	33,862
Balance at Dec. 31, 2012	$ 339	$ 72,873	$ 105,517		$ 178,729
Issuance of common stock and the tax impact of stock incentive plan transactions (in shares)	217
Issuance of common stock and the tax impact of stock incentive plan transactions	$ 2	579			581
Dividends declared ($0.10 per share)			(3,414)		(3,414)
Issuance of restricted stock, net of cancellation (in shares)	131
Issuance of restricted stock, net of cancellation	$ 1	(1)
Stock based compensation expense related to restricted stock		1,624			1,624
Net earnings (loss)			(5,971)	$ 2	(5,969)
Balance (in shares) at Dec. 31, 2013	34,210
Balance at Dec. 31, 2013	$ 342	75,075	96,132	2	171,551
Issuance of common stock and the tax impact of stock incentive plan transactions (in shares)	25
Issuance of common stock and the tax impact of stock incentive plan transactions		(159)			(159)
Dividends declared ($0.10 per share)			(3,427)		(3,427)
Issuance of restricted stock, net of cancellation (in shares)	241
Issuance of restricted stock, net of cancellation	$ 2	(2)
Stock based compensation expense related to restricted stock		1,624			1,624
Net earnings (loss)			1,173	(144)	1,029
Balance (in shares) at Dec. 31, 2014	34,094
Balance at Dec. 31, 2014	$ 341	75,695	92,724	(142)	168,618
Purchase and retirement of common stock (in shares)	(382)
Purchase and retirement of common stock	$ (3)	(843)	(1,154)		(2,000)
Issuance of common stock and the tax impact of stock incentive plan transactions (in shares)	13
Issuance of common stock and the tax impact of stock incentive plan transactions		(419)			(419)
Dividends declared ($0.10 per share)			(3,426)		(3,426)
Issuance of restricted stock, net of cancellation (in shares)	164
Issuance of restricted stock, net of cancellation	$ 2	(2)
Stock based compensation expense related to restricted stock		1,198			1,198
Net earnings (loss)			(16,972)	(508)	(17,480)
Balance (in shares) at Dec. 31, 2015	34,271
Balance at Dec. 31, 2015	$ 343	$ 76,472	$ 72,326	$ (650)	$ 148,491

Consolidated Statement of Shar6

Consolidated Statement of Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Retained Earnings [Member]
Dividends declared (in dollars per share)	$ 0.10	$ 0.10	$ 0.10

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net earnings (loss)	$ (17,480,000)	$ 1,029,000	$ (5,969,000)
Adjustments to reconcile net earnings (loss) to net cash provided by operating activities
Depreciation and amortization	7,437,000	8,378,000	9,238,000
(Gain) loss on disposal of assets	(24,000)	$ (191,000)	$ 255,000
Impairment of assets	$ 2,234,000
Goodwill impairment			$ 4,854,000
Accruals for warranty	$ 15,388,000	$ 6,533,000	5,911,000
Expense from changes in fair value of contingent consideration		742,000	21,000
Tax benefit related to stock incentive plan transactions	$ 44,000	100,000	118,000
Deferred income taxes	5,147,000	(2,265,000)	(1,690,000)
Stock based compensation related to stock awards	1,198,000	1,624,000	1,624,000
Decrease (increase) in operating assets:
Accounts receivable	(8,255,000)	(802,000)	(421,000)
Inventories	10,605,000	10,256,000	(13,828,000)
Income taxes receivable	(59,000)	(55,000)	1,758,000
Other assets	155,000	(1,370,000)	1,236,000
Increase (decrease) in operating liabilities:
Accounts payable	4,556,000	(7,763,000)	7,525,000
Cash paid for warranty repairs	(8,015,000)	(4,875,000)	(4,394,000)
Accrued customer rebates	515,000	(24,000)	(109,000)
Accrued compensation and related taxes	458,000	1,786,000	(1,308,000)
Deposits from customers	1,571,000	(6,482,000)	11,620,000
Contingent consideration on acquisitions	(1,338,000)	(86,000)	(2,260,000)
Other current liabilities and accrued expenses	(1,222,000)	59,000	48,000
Taxes on income	(15,000)	(88,000)	(1,183,000)
Total adjustments	30,380,000	5,477,000	19,015,000
Net cash provided by operating activities	12,900,000	6,506,000	13,046,000
Cash flows from investing activities:
Purchases of property, plant and equipment	(4,895,000)	(3,463,000)	(3,526,000)
Proceeds from sale of property, plant and equipment	$ 208,000	$ 648,000	180,000
Proceeds from notes receivable			2,500,000
Net cash used in investing activities	$ (4,687,000)	$ (2,815,000)	$ (846,000)
Cash flows from financing activities:
Borrowings under credit facilities	15,244,000	2,191,000
Payments on credit facilities	$ (15,244,000)	$ (2,191,000)
Proceeds from long-term debt			$ 138,000
Payments on long-term debt	$ (75,000)	$ (80,000)	(86,000)
Payment of contingent consideration on acquisitions	$ (162,000)	(162,000)	$ (460,000)
Purchase and retirement of common stock		(2,000,000)
Net cash provided from (used in) the exercise, vesting or cancellation of stock incentive awards	$ (375,000)	(59,000)	$ 699,000
Cash paid related to tax impact of stock incentive plan transactions	(44,000)	(100,000)	(118,000)
Payment of dividends	(3,426,000)	(3,427,000)	(3,414,000)
Net cash used in financing activities	(4,082,000)	(5,828,000)	(3,241,000)
Net increase (decrease) in cash and cash equivalents	4,131,000	(2,137,000)	8,959,000
Cash and cash equivalents at beginning of year	28,570,000	30,707,000	21,748,000
Cash and cash equivalents at end of year	$ 32,701,000	$ 28,570,000	$ 30,707,000

Note 1 - General and Summary of

Note 1 - General and Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Business Description and Accounting Policies [Text Block]	NOTE 1 - GENERAL AND SUMMARY OF ACCOUNTING POLICIES Nature of Operations Our operating activities are conducted through our wholly-owned operating subsidiary, Spartan Motors USA, Inc. (“Spartan USA”), with locations in Charlotte, Michigan; Brandon, South Dakota; Ephrata, Pennsylvania; and Bristol and Wakarusa, Indiana. Spartan USA was formerly known as Crimson Fire, Inc. We recently completed a corporate reorganization. On July 1, 2015, our former Spartan Motors Chassis, Inc. subsidiary (which operated our Charlotte, Michigan location) and our former Crimson Fire Aerials, Inc. subsidiary (which operated our Ephrata, Pennsylvania location) were merged into Spartan USA. On January 1, 2016, our former Utilimaster Corporation subsidiary (which operated our Bristol and Wakarusa, Indiana locations) was also merged into Spartan USA. These transactions were completed to consolidate our U.S. operations into a single subsidiary and to simplify our corporate structure. Our Charlotte, Michigan location manufactures heavy duty chassis and vehicles and supplies aftermarket parts and services under the Spartan Chassis and Spartan ERV brand names. Our Brandon, South Dakota and Ephrata, Pennsylvania locations manufacture emergency response vehicles under the Spartan ERV brand name, while our Bristol and Wakarusa, Indiana locations manufacture delivery and service vehicles and supply related aftermarket parts and services under the Utilimaster brand name. Spartan USA is also a participant in Spartan-Gimaex Innovations, LLC (“Spartan-Gimaex”), a 50/50 joint venture with Gimaex Holding, Inc. Spartan-Gimaex is reported as a consolidated subsidiary of Spartan Motors, Inc. In February 2015, Spartan USA and Gimaex Holding, Inc. mutually agreed to begin discussions regarding the dissolution of the joint venture. In June 2015, Spartan USA and Gimaex Holding, Inc. entered into court proceedings to determine the terms of the dissolution. Principles of Consolidation Non-Controlling Interest At December 31, 2015, 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., within the Emergency Response Vehicles segment. Use of Estimates 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 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 Recognition Shipping and Handling of Products Cash and Cash Equivalents Accounts Receivable Inventories Property, Plant and Equipment Property Plant and Equipment Related Party Transactions . Goodwill and Other Intangible Assets 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 the first step of the two-step 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 two-step impairment test, whereby the first step is comparing 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 and the second step of the test is not performed. The second step of the impairment test is performed if the carrying amount of the reporting unit exceeds the fair value, in which case the implied fair value of the reporting unit goodwill is compared with the carrying amount of that goodwill based on a hypothetical allocation of the reporting unit’s fair value to all of its underlying assets and liabilities. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to the excess. We evaluate the recoverability of our indefinite lived intangible asset, which consists of our Utilimaster trade name, 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 name, we consider current and projected future levels of revenue based on our plans for Utilimaster, 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 as a result 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 4, Goodwill and Intangible Assets, Warranties Commitments and Contingent Liabilities Deposits from Customers Research and Development Taxes on Income 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 7, Taxes on Income Earnings (Loss) Per Share Earnings Per Share, Stock Incentive Plans incentive stock plans are described in more detail in Note 12, Stock Based Compensation Fair Value Reclassifications Segment Reporting. Business Segments Supplemental Disclosures of Cash Flow Information. Cash paid for interest was $374, $327 and $311 for 2015, 2014 and 2013. Cash paid (received) for income taxes, net of refunds, was $(18), $1,168 and $370 for 2015, 2014 and 2013. New Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2016-02, Leases In November 2015, the FASB issued Accounting Standards Update 2015-17, Income Taxes (Topic 740), Balance Sheet Classification of Deferred Taxes In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330) – Simplifying the Measurement of Inventory In February 2015, the FASB issued Accounting Standards Update 2015-02 Consolidation (Topic 810), Amendments to the Consolidation Analysis that the adoption of the provisions of ASU 2015-02 will have a material impact on our consolidated financial position, results of operations or cash flows. In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606)

Note 2 - Inventories

Note 2 - Inventories	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 2 – INVENTORIES Inventories are summarized as follows: December 31, 201 5 201 4 Finished goods $ 16,812 $ 17,376 Work in process 11,691 16,303 Raw materials and purchased components 35,285 41,072 Reserve for slow-moving inventory (3,230 ) (3,588 ) Total Inventory $ 60,558 $ 71,163 We also have a number of demonstration units as part of our sales and training program. These demonstration units are included in the “Finished goods” line item above, and amounted to $2,857 and $8,718 at December 31, 2015 and 2014. When the demonstration units are sold, the cost related to the demonstration unit is included in Cost of products sold on our Consolidated Statements of Operations.

Note 3 - Restructuring Charges

Note 3 - Restructuring Charges	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	NOTE 3 – RESTRUCTURING CHARGES During each of 2015 and 2014, we incurred restructuring charges related to the relocation of our Ocala, Florida manufacturing operations to our Charlotte, Michigan and Brandon, South Dakota facilities, along with efforts undertaken to upgrade production processes at our Brandon, South Dakota and Ephrata, Pennsylvania locations. There were no restructuring charges recorded during the year ended December 31, 2013. The following table provides a summary of the compensation related charges incurred through December 31, 2015 as part of our restructuring initiatives, along with the related outstanding balances to be paid in relation to those expenses. Severance Balance January 1, 2013 $ 630 Accrual for severance - Payments made in period 630 Balance December 31, 2013 - Accrual for severance 165 Payments made in period - Balance December 31, 2014 165 Accrual for severance - Payments made in period 165 Balance December 31, 2015 $ - Restructuring charges included in our Consolidated Statements of Operations for the year ended December 31, 2015 and 2014, which were all related to our Emergency Response Vehicles segment, are as follows: December 31, 2015 December 31, 2014 Cost of products sold Inventory impairment $ 345 $ 584 Relocation/retention costs - 93 Production relocation 174 - Accrual for severance - 131 Total cost of products sold 519 808 General and Administrative Manufacturing process reengineering 2,336 1,017 Relocation/retention costs 298 Accrual for severance 34 Total general and administrative 2,336 1,349 Total restructuring $ 2,855 $ 2,157

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 4 – 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 At December 31, 2015 and 2014, we had recorded goodwill at our Delivery and Service Vehicles reportable segment, which was also determined to be a reporting unit for goodwill impairment testing. The goodwill recorded in the Delivery and Service Vehicles reporting unit was evaluated for impairment as of October 1, 2015 using a discounted cash flow valuation. The estimated fair value of our Delivery and Service Vehicles reporting unit exceeded its carrying value by approximately 55% in 2015, indicating that the goodwill was not impaired. Based on the discounted cash flow valuation at October 1, 2015, an increase in the weighted average cost of capital (“WACC”) used for the Delivery and Service Vehicles reporting unit of 300 basis points would not result in impairment. As discussed in Note 1, General and Summary of Accounting Policies Our 2012 goodwill impairment test for the Emergency Response Vehicles reporting unit indicated no impairment. Our 2013 impairment test for the goodwill recorded under our Emergency Response Vehicles reporting unit, as of October 1, 2013, indicated that the reporting unit’s carrying cost exceeded its estimated fair value. As a result, we were required to compare the carrying value of this goodwill to its implied fair value, resulting in a non-cash impairment charge of $4,854 being recorded during the quarter ended December 31, 2013. This impairment reflected our failure to reverse the ongoing operating losses of this reporting unit over the previous three years, and the inability to definitively demonstrate the reporting unit’s ability to generate sufficient cash flow, on a discounted basis, to cover the carrying cost of its assets. Our goodwill by reportable segment is as follows: Emergency Response Vehicles December 31, Delivery and Service Vehicles December 31, Total December 31, 2015 2014 2015 2014 2015 2014 Goodwill, beginning of year $ - $ - $ 15,961 $ 15,961 $ 15,961 $ 15,961 Impairment losses during the year - - - - - - Goodwill, end of year $ - $ - $ 15,961 $ 15,961 $ 15,961 $ 15,961 Acquired goodwill $ 4,854 $ 4,854 $ 15,961 $ 15,961 $ 20,815 $ 20,815 Accumulated impairment (4,854 ) (4,854 ) - - (4,854 ) (4,854 ) Goodwill, net $ - $ - $ 15,961 $ 15,961 $ 15,961 $ 15,961 Delivery and Service Vehicles segment intangible assets At December 31, 2015, we had other intangible assets associated with our Delivery and Service Vehicles segment, including customer and dealer relationships, non-compete agreements, an acquired product development project and a trade name. 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 of after-tax operating income generated, or on a straight-line basis. Our Utilimaster trade name has an indefinite life, and is not amortized. We test our trade name for impairment at least annually, and test other intangible assets for impairment if impairment indicators are present. We tested our Utilimaster trade name for impairment, as of October 1, 2015 and 2014, by estimating the fair value of the trade name based on estimates of future royalty payments that are avoided through our ownership of the trade name, discounted to their present value. The estimated fair value of our Utilimaster trade name at October 1, 2015 exceeded its carrying cost by 393%. Accordingly, there was no impairment recorded on this trade name. Based on the discounted cash flow valuation at October 1, 2015, an increase in the WACC used for this impairment analysis of 300 basis points would not result in impairment of the trade name. Emergency Response Vehicles segment intangible assets During the three months ended September 30, 2015, we determined that, based on updated sales forecasts for our Classic line of emergency response vehicles, it is more likely than not that our Classic Fire trade name intangible asset was impaired. Accordingly, we conducted an impairment test by comparing the discounted future cash flows expected to result from our ownership of the trade name with its carrying cost at September 30, 2015. The result of this analysis showed that the carrying cost of the Classic Fire trade name exceeded its fair value. During the three months ended September 30, 2015, we determined that an asset group related to certain locations of our Emergency Response Vehicles segment may be impaired due to operating losses recorded in recent years, along with uncertainty regarding future financial performance at these locations. Accordingly, we conducted an impairment test on this asset group as of September 30, 2015 by comparing the non-discounted cash flows expected to result from the use and eventual disposition of the asset group with its carrying value, which resulted in a determination that the asset group was impaired. We estimated the fair value of the intangible assets of this asset group by determining the discounted cash flows associated with benefits that we will receive or expenses we will avoid as a result of our ownership of these intangible assets. Impairment charges recorded within General and administrative in the Condensed Consolidated Statement of Operations to adjust the carrying cost of these long-lived intangible assets to their estimated fair value at September 30, 2015 are as follows: Asset Description Impairment Charge Customer relationships $ 224 Non-patented technology 209 Classic Fire trade name 560 Total General and administrative $ 993 We considered the 2014 operating loss and the 2013 goodwill impairment recorded in our Emergency Response Vehicles reporting unit to be impairment indicators for the intangible assets subject to amortization, and other long-lived assets, of the reporting unit. During the fourth quarters of 2014 and 2013, we conducted impairment analyses on these assets and found that the carrying cost of these assets was recoverable, and, accordingly, determined that at that time the assets were not impaired. The following table provides information regarding our other intangible assets: As of December 31, 2015 As of December 31, 2014 Gross carrying amount Accumulated amortization Net Gross carrying amount Accumulated amortization Net Customer and dealer relationships $ 6,170 $ 2,986 $ 3,184 $ 6,760 $ 2,924 $ 3,836 Acquired product development project 1,860 821 1,039 1,860 475 1,385 Unpatented technology - - - 380 143 237 Non-compete agreements 400 400 - 520 450 70 Backlog 320 320 - 320 320 - Trade Names 2,870 - 2,870 3,430 - 3,430 $ 11,620 $ 4,527 $ 7,093 $ 13,270 $ 4,312 $ 8,958 We recorded $872, $1,136 and $958 of intangible asset amortization expense during 2015, 2014 and 2013. The estimated remaining amortization associated with finite-lived intangible assets is expected to be expensed as follows: Amount 2016 $ 707 2017 683 2018 666 2019 299 2020 273 Thereafter 1,595 Total $ 4,223

Note 5 - Property, Plant and Eq

Note 5 - Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5 - PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are summarized by major classifications as follows: December 31, 2015 2014 Land and improvements $ 5,538 $ 4,892 Buildings and improvements 59,371 59,621 Plant machinery and equipment 35,395 34,449 Furniture and fixtures 15,897 16,273 Vehicles 2,949 3,008 Construction in process 5,566 4,223 Subtotal 124,716 122,466 Less accumulated depreciation (77,396 ) (72,049 ) Total property, plant and equipment, net $ 47,320 $ 50,417 We recorded depreciation expense of $6,565, $7,242 and $8,280 during 2015, 2014 and 2013. There were no capitalized interest costs in 2015 or 2014. Construction in progress includes $4,604 and $3,960 at December 31, 2015 and 2014 for the implementation of our ERP system, which has been delayed from its original targeted go-live dates of 2013 through 2015. Work continues on the system, which is now expected to go live in phases in 2017 and 2018. We review our long-lived assets that have finite lives for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. When reviewing long-lived assets for impairment, we group our long-lived assets with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. During the three months ended September 30, 2015, we determined that an asset group related to certain locations of our Emergency Response Vehicles segment may be impaired due to operating losses recorded in recent years, along with uncertainty regarding future financial performance at these locations. Accordingly, we conducted an impairment test on this asset group as of September 30, 2015 by comparing the non-discounted cash flows expected to result from the use and eventual disposition of the asset group with its carrying value, resulting in a determination that the asset group was impaired. We estimated the fair value of our tangible long-lived assets of this asset group based on assessments or recent sale prices of similar assets. Impairment charges recorded within Cost of goods sold and General and administrative in the Condensed Consolidated Statement of Operations to adjust the carrying cost of these long-lived tangible assets to their estimated fair value at September 30, 2015 are as follows: Cost of goods sold Machinery & Equipment $ 1,013 General and administrative Office & computer equipment $ 228

Note 6 - Leases

Note 6 - Leases	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Leases of Lessee Disclosure [Text Block]	NOTE 6 - LEASES We lease certain office equipment, computer hardware, manufacturing equipment and manufacturing and warehouse space under operating lease agreements. Building leases generally provide that we pay the cost of utilities, insurance, taxes and maintenance. Rent expense for the years ended December 31, 2015, 2014 and 2013 was $2,876, $2,286 and $2,600. Future minimum operating lease commitments under non-cancelable leases are as follows: Year Future Minimum Operating Lease Payments 2016 $ 1,942 2017 1,755 2018 1,450 2019 1,238 2020 1,083 Thereafter 1,164 Total $ 8,632 We lease certain office equipment, computer hardware and material handling equipment under capital lease agreements. Cost and accumulated depreciation of capitalized leased assets included in machinery and equipment are $609 and $421, respectively, at December 31, 2015. Future minimum capital lease commitments under non-cancelable leases are as follows: Year Future Minimum Capital Lease Payments 2016 $ 72 2017 66 2018 39 2019 28 2020 - Thereafter - Total lease obligations, including imputed interest 205 Less imputed interest charges (18 ) Total outstanding capital lease obligations $ 187

Note 7 - Taxes on Income

Note 7 - Taxes on Income	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 7 - TAXES ON INCOME Income taxes consist of the following: Year Ended December 31, 2015 2014 2013 Current (credit): Federal $ (520 ) $ 269 $ 111 State 253 (107 ) (302 ) Total current (267 ) 162 (191 ) Deferred (credit): Federal 3,994 (1,426 ) (1,499 ) State 1,153 (839 ) (191 ) Total deferred 5,147 (2,265 ) (1,690 ) TOTAL TAXES ON INCOME $ 4,880 $ (2,103 ) $ (1,881 ) We recorded a total current tax benefit at December 31, 2015 primarily as a result of the renewal of the federal research and development income tax credit in 2015 and the reduction in our reserve for unrecognized tax benefits for the year. The current tax expense amounts differ from the actual amounts payable to the taxing authorities due to the tax impact associated with stock incentive plan transactions under the plans described in Note 12, Stock Based Compensation The deferred income tax expense at December 31, 2015 represents a net write down of our deferred tax assets to their realizable value. We had increased our valuation allowance during 2015 as the analysis of the available evidence suggested that it was more likely than not that a substantial portion of these deferred tax assets are not realizable. A significant piece of objective negative evidence considered was the loss in the current year and the resulting cumulative loss incurred over the three-year period ending December 31, 2015. The Protecting Americans from Tax Hikes Act of 2015 was signed into law December 18, 2015 and has permanently extended the federal research and development tax credit. The American Taxpayer Relief act of 2012 was signed into law in 2013 and renewed the federal research and development tax credit for calendar years 2013 and 2013. We reported the credit of $294 in our 2012 federal income tax return and therefore reported in our 2012 taxes on income. 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, 2015 2014 2013 Amount Percentage Amount Percentage Amount Percentage Federal income taxes at the statutory rate $ (4,284 ) 34.00 % $ (365 ) 34.00 % $ (2,669 ) 34.00 % Increase (decrease) in income taxes resulting from: Deferred income tax adjustment (156 ) 1.24 (275 ) 25.61 654 (8.33 ) Non-deductible goodwill impairment - - - - 525 (6.69 ) Non-deductible NHTSA penalty 340 (2.70 ) - - - - Other nondeductible expenses 176 (1.39 ) 449 (41.80 ) 204 (2.60 ) State tax expense, net of federal income tax benefit (79 ) 0.63 (201 ) 18.72 7 (0.09 ) Valuation allowance adjustment 9,472 (75.17 ) (505 ) 47.02 (19 ) 0.24 Unrecognized tax benefit adjustment, settlement and expiration of statute (172 ) 1.36 (765 ) 71.23 (400 ) 5.10 Federal research and development tax credit (364 ) 2.89 (296 ) 27.56 (135 ) 1.72 Other (53 ) 0.41 (145 ) 13.47 (48 ) 0.61 TOTAL $ 4,880 (38.73 )% $ (2,103 ) 195.81 % $ (1,881 ) 23.96 % Temporary differences which give rise to deferred income tax assets (liabilities) are as follows: December 31, 2015 2014 Deferred income tax assets: Warranty reserve $ 6,286 $ 3,646 State net operating loss and federal and state credit carry-forwards, net of federal income tax benefit 4,278 3,948 Inventory costs and reserves 2,163 1,962 Compensation related accruals 1,030 874 Stock based compensation 626 1,051 Workers compensation accrual 257 337 Other 664 592 Total deferred tax assets $ 15,304 $ 12,410 Deferred income tax liabilities: Trade name $ (999 ) $ (1,095 ) Depreciation (551 ) (1,306 ) Prepaid insurance (367 ) (474 ) Other intangible assets (209 ) (682 ) Total deferred income tax liabilities $ (2,126 ) $ (3,557 ) Net deferred income tax assets $ 13,178 $ 8,853 Valuation allowance (12,534 ) (3,062 ) Total deferred income tax assets $ 644 $ 5,791 Consolidated balance sheet presentation: Deferred income tax assets, current $ 3,164 $ 7,799 Deferred income tax liabilities, non-current (2,520 ) (2,008 ) Total deferred income tax assets $ 644 $ 5,791 At December 31, 2015, we had net deferred income tax assets of $13,178, against which a valuation allowance of $12,534 has been recorded. The determination of this valuation allowance took into account our deferred tax liability for a trade name assigned an indefinite life for book purposes, also known as a “naked credit”, in the amount of $999 at December 31, 2015. This deferred tax liability was excluded from sources of future taxable income as the timing of its reversal cannot be predicted due to the indefinite life of the trade name. As such, this deferred tax liability cannot be used to offset the valuation allowance. However, we have also considered prudent and feasible tax planning strategies on certain appreciated property that may be entered into in the future. The remaining residual value of $644 represents that portion of our deferred income tax assets that we expect will be available to be carried back to previous periods to recover taxes paid. At December 31, 2015 and 2014, we had state deferred income tax assets related to state tax net operating loss carry-forwards, of $1,678 and $1,151, which begin expiring in 2018. Also, as of December 31, 2015 and 2014, we had deferred income tax assets related to federal and state tax credit carry-forwards of $4,824 and $4,924, which begin expiring in 2019. Due to accumulated losses in several state jurisdictions, we had recorded valuation allowances against certain deferred income tax assets aggregating $4,278 and $3,062 at December 31, 2015 and 2014. A reconciliation of the change in the unrecognized tax benefits (“UTB”) for the three years ended December 31, 2015, 2014 and 2013 is as follows: 2015 2014 2013 Balance at January 1, $ 481 $ 833 $ 1,166 Increase (decrease) related to prior year tax positions (73 ) 73 16 Increase related to current year tax positions 91 99 42 Settlement (110 ) - Expiration of statute (40 ) (524 ) (391 ) Balance at December 31, $ 349 $ 481 $ 833 As of December 31, 2015, we had an ending UTB balance of $349 along with $55 of interest and penalties, for a total of $404 recorded as a non-current liability based on the applicable statutes of limitations. The change in interest and penalties amounted to a decrease of $30 in 2015, a decrease of $198 in 2014, and an increase of $176 in 2013, which were reflected in Taxes on income within our Consolidated Statements of Operations. As of December 31, 2015, we are no longer subject to examination by federal taxing authorities for 2012 and earlier years. We also file tax returns in a number of 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 8 - Transactions with Majo

Note 8 - Transactions with Major Customers	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 8 - TRANSACTIONS WITH MAJOR CUSTOMERS Major customers are defined as those with sales greater than 10 percent of consolidated sales in a given year. We had one customer classified as a major customer in 2015, 2014 and 2013 (Customer A), which was a customer of the Specialty Chassis and Vehicles segment. Information about our major customer is as follows: 201 5 201 4 201 3 Sales Accounts Accounts Accounts Customer A $ 78,759 $ 8,512 $ 57,093 $ 7,541 $ 65,144 $ 6,684

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 9 - 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. At December 31, 2015 and 2014, we had outstanding letters of credit totaling $1,337 and $4,742 related to certain emergency response vehicle contracts and our workers compensation insurance. The decrease in the outstanding letters of credit at December 31, 2015 is mainly due to the expiration of performance bonds issued for orders that were fulfilled in the first quarter of 2015. At December 31, 2015, 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 In 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 the fourth quarter of 2015, we accrued charges totaling $1.0 million to write down certain inventory items associated with this joint venture to their estimated fair values. 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 could be material to our results. National Highway Traffic Safety Administration (“NHTSA”) penalty In July 2015, we entered into a settlement agreement with the NHTSA pertaining to our early warning and defect reporting. Under the terms of the agreement we will pay a fine of $1,000 in equal installments over three years, and will complete performance obligations including compliance and regulatory practice improvements, industry outreach, and recalls to remedy safety defects in certain of our chassis. The following table presents the charges recorded in the Condensed Consolidated Statement of Operations during the year ended December 31, 2015 as a result of this agreement: Cost of products sold $ 1,269 Selling, general and administrative 1,000 $ 2,269 Chassis Agreements Our Delivery and Service Vehicles segment assembles van and truck bodies onto original equipment manufacturer (“OEM”) chassis. The majority of such OEM chassis are purchased directly by our customers from the OEM and drop-shipped to our facilities. We are a bailee of most other chassis under converter pool agreements with the OEMs, as described below. Chassis possessed under converter pool agreements are invoiced to the customer by the OEM or its affiliated financial institution based upon the terms of the converter pool agreements. On an annual basis, we purchase and take title to an immaterial number of chassis that ultimately are recorded as sales and cost of sales. Converter pool chassis obtained from the OEMs are based upon estimated future requirements and, to a lesser extent, confirmed orders from customers. Although each manufacturer’s agreement has different terms and conditions, the agreements generally provide that the manufacturer will provide a supply of chassis to be maintained at our production facility under the conditions that we will store such chassis, will not make any additions or modifications to such chassis and will not move, sell or otherwise dispose of such chassis, except under the terms of the agreement. The manufacturer does not transfer the certificate of origin to us and, accordingly, we account for the chassis in our possession as bailed inventory belonging to the manufacturer. We are party to chassis bailment inventory agreements with General Motors Company (“GM”) and Chrysler Group, LLC (“Chrysler”) which allow GM and Chrysler to draw up to $10,000 against our revolving credit line for chassis placed at our facilities. As a result of these agreements, there was $3,795 and $3,043 outstanding on our revolving credit line at December 31, 2015 and 2014. Under the terms of the bailment inventory agreements, these chassis never become our property, and the amount drawn against the credit line will be repaid by a GM or Chrysler dealer at the time an order is placed for one of our bodies, utilizing a GM or Chrysler chassis. As such, the chassis, and the related draw on the line of credit, are not reflected in the accompanying Consolidated Balance Sheets. See Note 11 Debt Warranty Related We provide limited warranties against assembly/construction defects for periods generally ranging from two years to the life of the product. 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. 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 provision and liability to reflect actual experience. The amount of warranty liability accrued reflects our best estimate of the expected future cost of honoring our obligations under the warranty agreements. Historically, the cost of fulfilling our warranty obligations has principally involved replacement parts and labor for field retrofit campaigns. Our estimates are based on historical experience, the number of units involved and the extent of features and components included in product models. 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, 2015 and 2014 were as follows: 201 5 201 4 Balance of accrued warranty at January 1 $ 9,237 $ 7,579 Warranties issued during the period 5,027 5,670 Cash settlements made during the period (8,015 ) (4,875 ) Changes in liability for pre-existing warranties during the period, including expirations 10,361 863 Balance of accrued warranty at December 31 $ 16,610 $ 9,237 Changes in liability for pre-existing warranties during the period includes $7,100 for campaigns and recalls outside of our normal warranty programs and $2,600 for changes in the estimated liability for existing warranties resulting from newly available claim data. Contingent Consideration In connection with our acquisition of Utilimaster on November 30, 2009, we incurred contingent obligations in the form of certain performance-based earn-out payments, up to an aggregate maximum amount of $7.0 million, which became due through the first quarter of 2015. Through December 31, 2015, we made earn-out payments totaling $6.6 million, including $4.6 million made as the result of sales that exceeded targeted levels and $2.0 million as the result of meeting targeted sales levels for the Reach TM During the years ended December 31, 2014 and 2013, we recorded additional expense reflecting changes in the present value of the contingent liability as detailed below: Contingent Liability Contingent liability fair value at January 1, 2013 $ 3,706 Expense from discount amortization 215 Expense from changes in estimated fair value of contingent payments (1) (194 ) Payments made (2,720 ) Contingent liability fair value at December 31, 2013 1,007 Expense from discount amortization 114 Credit from changes in estimated fair value of contingent payments (1) 628 Payments made (249 ) Contingent liability fair value at December 31, 2014 1,500 Expense from discount amortization - Expense from changes in estimated fair value of contingent payments - Payments made (1,500 ) Contingent liability fair value at December 31, 2015 $ - (1) Represents adjustments to the contingent consideration liability based on expected or actual Utilimaster sales levels for 2013 and 2014, along with success in meeting the targeted sales levels for the Reach commercial van in 2013.

Note 10 - Compensation Incentiv

Note 10 - Compensation Incentive Plans	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 10 - COMPENSATION INCENTIVE 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 $707, $625 and $604 in 2015, 2014 and 2013. These amounts are expensed as incurred. The Spartan Motors, Inc. Incentive Compensation Plan encompasses a quarterly and an annual bonus program. The quarterly program covers certain of our full-time employees. The cash bonuses paid under the quarterly program are equal for all participants. Amounts expensed for the quarterly bonus were $1,898, $1,789 and $867 for 2015, 2014 and 2013. The annual bonus provides that executive officers and certain designated managers may earn cash bonuses based on our achievement of pre-defined financial and operational objectives. Amounts expensed for the annual bonus were $1,789, $1,644 and $236 for 2015, 2014 and 2013.

Note 11 - Debt

Note 11 - Debt	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 11 - DEBT Long-term debt consists of the following: December 31, December 31, Note payable to Prudential Investment Management, Inc. Principal due December 1, 2016 with quarterly interest only payments of $68 at 5.46%. Unsecured debt. (1) $ 5,000 $ 5,000 Line of credit revolver (2): -- -- Capital lease obligations (See Note 6 – Leases 187 261 Total debt 5,187 5,261 Less current portion of long-term debt (63 ) (59 ) Total long-term debt $ 5,124 $ 5,202 The long-term debt due is as follows; $5,063 in 2016; $60 in 2017; $37 in 2018; $27 in 2019 and $0 thereafter. (1) We had $5,000 of private placement notes outstanding at December 31, 2015 and 2014 with Prudential Investment Management, Inc., with principal due December 1, 2016. We plan to fund the December 1, 2016 principal payment with borrowings available under our primary line of credit agreement with Wells Fargo Bank and JPMorgan Chase Bank. Accordingly, this debt is classified as long-term at December 31, 2015. (2) Our primary line of credit is a $70,000 unsecured revolving line with Wells Fargo Bank and JPMorgan Chase Bank, expiring on December 31, 2017, with an option to renew for two successive one year terms thereafter. Both lending institutions equally share this commitment. The terms of this credit agreement allow us to request an increase in the facility of up to $35,000 in the aggregate, subject to customary terms. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2015 or 2014. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Utilimaster under chassis bailment inventory programs. See Note 9, Commitments and Contingent Liabilities Under the terms of the primary line of credit agreement and the private shelf agreement, we are required to maintain certain financial ratios and other financial conditions, which limited our available borrowings under our line of credit to a total of approximately $36,500 and $38,600 at December 31, 2015 and 2014. The agreements also prohibit us from incurring additional indebtedness; limit certain acquisitions, investments, advances or loans; and restrict substantial asset sales. At December 31, 2015 and 2014, we were in compliance with all debt covenants.

Note 12 - Stock Based Compensat

Note 12 - Stock Based Compensation	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 1 2 - STOCK BASED COMPENSATION We have stock incentive plans covering certain employees and non-employee directors. Shares reserved for stock awards under these plans total 3,406,000. Total shares remaining available for stock incentive grants under these plans totaled 1,857,000 at December 31, 2015. We are currently authorized to grant new stock options, restricted stock, restricted stock units, stock appreciation rights and common stock under our various stock incentive plans which include our Stock Incentive Plan of 2007 and Stock Incentive Plan of 2012. The stock incentive plans allow certain employees, officers and non-employee directors to purchase common stock of Spartan Motors at a price established on the date of grant. Incentive stock options granted under these plans must have an exercise price equal to or greater than 100% of the fair market value of Spartan Motors stock on the grant date. Stock Options and Stock Appreciation Rights. We receive a tax deduction for certain stock option exercises during the period the options are exercised, generally for the excess of the fair value of the stock on the date of exercise over the exercise price of the options. As required, we report any excess tax benefits in our Consolidated Statement of Cash Flows as financing cash flows. Excess tax benefits derive from the difference between the tax deduction and the fair market value of the option as determined by the Black-Scholes valuation model. Option activity for the year ended December 31, 2015 is as follows for all plans: (000) Weighted Options outstanding and exercisable at December 31, 2014 39 $ 4.57 Granted and vested -- -- Exercised -- -- Cancelled (39 ) 4.57 Options outstanding and exercisable at December 31, 2015 -- -- -- -- No options were granted in 2015, 2014 or 2013, and there was no related compensation expense nor income tax benefit recognized in the corresponding income statements. The total intrinsic value of options exercised during years ended December 31, 2015, 2014 and 2013, were $0, $10 and $339. SARs activity for the year ended December 31, 2015 is as follows for all plans: (000) Weighted SARs outstanding and exercisable at December 31, 2014 289 $ 3.03 Granted and vested - - Exercised - - Cancelled (68 ) 2.17 SARs outstanding and exercisable at December 31, 2015 221 3.30 - 1.5 No SARs were granted in 2015, 2014 or 2013, and there was no related compensation expense nor income tax benefit recognized in the corresponding income statements. The total intrinsic value of SARs exercised during the years ended December 31, 2015, 2014 and 2013 was $0, $0 and $4. Restricted Stock Awards. 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 financing cash flows. Restricted stock activity for the year ended December 31, 2015, is as follows: (000) Weighted Non-vested shares outstanding at December 31, 2014 439 $ 5.13 Granted 337 4.86 Vested (300 ) 5.10 Forfeited (97 ) 5.09 Non-vested shares outstanding at December 31, 2015 379 4.93 1.17 The weighted-average grant date fair value of non-vested shares granted was $4.86, $5.09 and $5.24 for the years ended December 31, 2015, 2014 and 2013. During 2015, 2014 and 2013, we recorded compensation expense, net of cancellations, of $1,198, $1,624 and $1,624, 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 $419, $568 and $568 for 2015, 2014 and 2013. For the years ended December 31, 2015, 2014 and 2013, restricted shares vested with a fair market value of $1,528, $1,785 and $1,397. When the fair value of restricted shares is lower on the date of vesting than that previously expensed for book purposes, an excess tax liability is booked. As of December 31, 2015, we had unearned stock-based compensation of $1,303 associated with these restricted stock grants, which will be recognized over a weighted average of 1.17 years. Employee Stock Purchase Plan.

Note 13 - Shareholders Equity

Note 13 - Shareholders Equity	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 13 – SHAREHOLDERS EQUITY On October 19, 2011, our Board of Directors authorized the repurchase of up to 1 million shares of our common stock. At December 31, 2015, there were 618,000 shares remaining in this repurchase authorization. The following table represents our purchases of our common stock during the year ended December 31, 2014 under this share purchase program. We did not repurchase any of our common stock during 2015. Average Purchase Price Shares Purchased (000) Purchase Value April - June 2014 $ 5.07 197 $ 1,000 July - September 2014 $ 5.40 185 1,000 $ 5.23 382 $ 2,000

Note 14 - Earnings Per Share

Note 14 - Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 1 4 – EARNINGS PER SHARE The table below reconciles basic weighted average common shares outstanding to diluted weighted average shares outstanding for 2015, 2014 and 2013 (in thousands). The stock awards noted as antidilutive were not included in the diluted (in the case of stock options) or basic (in the case of unvested restricted stock awards) 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, 2015 2014 2013 Basic weighted average common shares outstanding 33,826 34,251 33,550 Effect of dilutive stock options - 5 - Diluted weighted average common shares outstanding 33,826 34,256 33,550 Antidilutive stock awards: Stock options - 175 45 Unvested restricted stock awards 403 - 531

Note 15 - Business Segments

Note 15 - Business Segments	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 1 5 - BUSINESS SEGMENTS We identify our reportable segments based on our management structure and the financial data utilized by our chief operating decision makers to assess segment performance and allocate resources among our operating units. We have three reportable segments: Emergency Response Vehicles, Delivery and Service Vehicles, and Specialty Chassis and Vehicles. The Emergency Response Vehicles segment consists of the emergency response chassis operations at our Charlotte, Michigan location and our operations at our Brandon, South Dakota and Ephrata, Pennsylvania locations, along with our Spartan-Gimaex joint venture. This segment engineers and manufactures emergency response chassis and vehicles. The Delivery and Service Vehicles segment consists of our operations at our Bristol and Wakarusa, Indiana locations and focuses on designing and manufacturing walk-in vans for the delivery and service market and the production of commercial truck bodies along with related aftermarket parts and assemblies. The Specialty Chassis and Vehicles 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. Appropriate expense amounts are allocated to the three reportable segments and are included in their reported operating income or loss. The accounting policies of the segments are the same as those described, or referred to, in Note 1, General and Summary of Accounting Policies Sales to customers outside the United States were $40,058, $55,919 and $33,150 for the years ended December 31, 2015, 2014 and 2013, or 7.3%, 11.0% and 7.1%, 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 5 Segment Emergency Response Vehicles Delivery and Service Vehicles Specialty Chassis and Vehicles Other Consolidated Emergency response vehicles sales $ 187,127 $ - $ - $ - $ 187,127 Delivery and service vehicles sales - 193,772 - - 193,772 Motor home chassis sales - - 103,264 - 103,264 Other specialty vehicles sales - - 13,849 - 13,849 Aftermarket parts and assemblies sales - 33,911 18,491 - 52,402 Total sales $ 187,127 $ 227,683 $ 135,604 $ - $ 550,414 Depreciation and amortization expense $ 914 $ 3,631 $ 408 $ 2,487 $ 7,440 Operating income (loss) (24,776 ) 14,530 5,960 (8,193 ) (12,479 ) Segment assets 76,030 70,491 24,032 60,118 230,671 Capital expenditures 1,010 1,323 859 1,704 4,895 Year Ended December 31, 201 4 Segment Emergency Response Vehicles Delivery and Service Vehicles Specialty Chassis and Vehicles Other Consolidated Emergency response vehicles sales $ 184,532 $ - $ - $ - $ 184,532 Delivery and service vehicles sales - 189,016 - - 189,016 Motor home chassis sales - - 86,186 - 86,186 Other specialty vehicles sales - - 9,165 - 9,165 Aftermarket parts and assemblies sales - 21,482 16,383 - 37,865 Total sales $ 184,532 $ 210,498 $ 111,734 $ - $ 506,764 Depreciation and amortization expense $ 1,030 $ 4,297 $ 669 $ 2,382 $ 8,378 Operating income (loss) (7,087 ) 8,324 7,426 (9,814 ) (1,151 ) Segment assets 81,748 65,827 21,269 69,669 238,813 Capital expenditures 516 989 412 1,546 3,463 Year Ended December 31, 2013 Segment Emergency Response Vehicles Delivery and Service Vehicles Specialty Chassis and Vehicles Other Consolidated Emergency response vehicles sales $ 165,087 $ - $ - $ - $ 165,087 Delivery and service vehicles sales - 156,401 - - 156,401 Motor home chassis sales - - 90,008 - 90,008 Other specialty vehicles sales - - 10,678 - 10,678 Aftermarket parts and assemblies sales - 22,808 24,556 - 47,364 Total sales $ 165,087 $ 179,209 $ 125,242 $ - $ 469,538 Depreciation and amortization expense $ 1,390 $ 3,781 $ 1,498 $ 2,569 $ 9,238 Operating income (loss) (7,664 ) (3,942 ) 10,030 (6,622 ) (8,198 ) Segment assets 80,540 78,654 24,399 69,689 253,282 Capital expenditures 312 1,964 209 1,041 3,526

Note 16 - Quarterly Financial D

Note 16 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE 1 6 - QUARTERLY FINANCIAL DATA (UNAUDITED) Summarized quarterly financial data for the years ended December 31, 2015 and 2014 is as follows (full year amounts may not sum due to rounding): 2015 Quarter Ended 2014 Quarter Ended Mar 31 June 30 Sept 30 Dec 31 Mar 31 June 30 Sept 30 Dec 31 Sales $ 128,372 $ 144,824 $ 136,572 $ 140,647 $ 127,959 $ 115,795 $ 144,239 $ 118,771 Gross profit 13,705 17,442 12,808 5,329 12,745 14,662 20,162 15,510 Restructuring charges 1,155 811 462 427 - - 275 1,882 Net earnings (loss) attributable to Spartan Motors, Inc. (2,880 ) 1,177 (5,818 ) (9,450 ) (2,140 ) 247 3,199 (133 ) Basic net earnings (loss) per share (0.09 ) 0.03 (0.17 ) (0.28 ) (0.06 ) 0.01 0.09 (0.00 ) Diluted net earnings (loss) per share (0.09 ) 0.03 (0.17 ) (0.28 ) (0.06 ) 0.01 0.09 (0.00 )

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	SCHEDULE II Column A Column B Column C Column D Column E Additions Year ended December 31, 201 5 : Allowance for doubtful accounts $ 144 $ 12 $ - $ (26 ) $ 130 Reserve for slow-moving inventory 3,588 3,973 - (4,331 ) 3,230 Accrued warranty 9,237 15,388 - (8,015 ) 16,610 Valuation allowance for deferred tax assets 3,062 9,472 - - 12,534 Year ended December 31, 2014 : Allowance for doubtful accounts $ 769 $ 71 $ - $ (696 ) $ 144 Reserve for slow-moving inventory 2,295 5,343 - (4,050 ) 3,588 Accrued warranty 7,579 6,533 - (4,875 ) 9,237 Valuation allowance for deferred tax assets 3,567 - - (505 ) 3,062 Year ended December 31, 2013 : Allowance for doubtful accounts $ 1,021 $ 15 $ - $ (267 ) $ 769 Reserve for slow-moving inventory 3,056 2,645 - (3,406 ) 2,295 Accrued warranty 6,062 5,911 - (4,394 ) 7,579 Valuation allowance for deferred tax assets 3,586 110 - (130 ) 3,567

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Non-Controlling Interest At December 31, 2015, 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., within the Emergency Response Vehicles segment.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates 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 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 Recognition, Policy [Policy Text Block]	Revenue Recognition
Shipping and Handling Cost, Policy [Policy Text Block]	Shipping and Handling of Products
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable
Inventory, Policy [Policy Text Block]	Inventories
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment Property Plant and Equipment
Related Party Transactions Policy [Policy Text Block]	Related Party Transactions .
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets 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 the first step of the two-step 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 two-step impairment test, whereby the first step is comparing 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 and the second step of the test is not performed. The second step of the impairment test is performed if the carrying amount of the reporting unit exceeds the fair value, in which case the implied fair value of the reporting unit goodwill is compared with the carrying amount of that goodwill based on a hypothetical allocation of the reporting unit’s fair value to all of its underlying assets and liabilities. If the carrying amount of the reporting unit goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to the excess. We evaluate the recoverability of our indefinite lived intangible asset, which consists of our Utilimaster trade name, 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 name, we consider current and projected future levels of revenue based on our plans for Utilimaster, 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 as a result 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 4, Goodwill and Intangible Assets,
Standard Product Warranty, Policy [Policy Text Block]	Warranties Commitments and Contingent Liabilities
Deposits from Customers [Policy Text Block]	Deposits from Customers
Research and Development Expense, Policy [Policy Text Block]	Research and Development
Income Tax, Policy [Policy Text Block]	Taxes on Income 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 7, Taxes on Income
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Earnings Per Share,
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Incentive Plans incentive stock plans are described in more detail in Note 12, Stock Based Compensation
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value
Reclassification, Policy [Policy Text Block]	Reclassifications
Segment Reporting, Policy [Policy Text Block]	Segment Reporting. Business Segments
Supplemental Disclosures of Cash Flow Policy [Policy Text Block]	Supplemental Disclosures of Cash Flow Information. Cash paid for interest was $374, $327 and $311 for 2015, 2014 and 2013. Cash paid (received) for income taxes, net of refunds, was $(18), $1,168 and $370 for 2015, 2014 and 2013.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2016-02, Leases In November 2015, the FASB issued Accounting Standards Update 2015-17, Income Taxes (Topic 740), Balance Sheet Classification of Deferred Taxes In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330) – Simplifying the Measurement of Inventory In February 2015, the FASB issued Accounting Standards Update 2015-02 Consolidation (Topic 810), Amendments to the Consolidation Analysis that the adoption of the provisions of ASU 2015-02 will have a material impact on our consolidated financial position, results of operations or cash flows. In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606)

Note 2 - Inventories (Tables)

Note 2 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Inventory, Current [Table Text Block]	Inventories are summarized as follows: December 31, 201 5 201 4 Finished goods $ 16,812 $ 17,376 Work in process 11,691 16,303 Raw materials and purchased components 35,285 41,072 Reserve for slow-moving inventory (3,230 ) (3,588 ) Total Inventory $ 60,558 $ 71,163

Note 3 - Restructuring Charges

Note 3 - Restructuring Charges (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Restructuring and Related Costs [Table Text Block]	Severance Balance January 1, 2013 $ 630 Accrual for severance - Payments made in period 630 Balance December 31, 2013 - Accrual for severance 165 Payments made in period - Balance December 31, 2014 165 Accrual for severance - Payments made in period 165 Balance December 31, 2015 $ -
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	December 31, 2015 December 31, 2014 Cost of products sold Inventory impairment $ 345 $ 584 Relocation/retention costs - 93 Production relocation 174 - Accrual for severance - 131 Total cost of products sold 519 808 General and Administrative Manufacturing process reengineering 2,336 1,017 Relocation/retention costs 298 Accrual for severance 34 Total general and administrative 2,336 1,349 Total restructuring $ 2,855 $ 2,157

Note 4 - Goodwill and Intangi28

Note 4 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Goodwill [Table Text Block]	Emergency Response Vehicles December 31, Delivery and Service Vehicles December 31, Total December 31, 2015 2014 2015 2014 2015 2014 Goodwill, beginning of year $ - $ - $ 15,961 $ 15,961 $ 15,961 $ 15,961 Impairment losses during the year - - - - - - Goodwill, end of year $ - $ - $ 15,961 $ 15,961 $ 15,961 $ 15,961 Acquired goodwill $ 4,854 $ 4,854 $ 15,961 $ 15,961 $ 20,815 $ 20,815 Accumulated impairment (4,854 ) (4,854 ) - - (4,854 ) (4,854 ) Goodwill, net $ - $ - $ 15,961 $ 15,961 $ 15,961 $ 15,961
Schedule of Impaired Intangible Assets [Table Text Block]	Asset Description Impairment Charge Customer relationships $ 224 Non-patented technology 209 Classic Fire trade name 560 Total General and administrative $ 993
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of December 31, 2015 As of December 31, 2014 Gross carrying amount Accumulated amortization Net Gross carrying amount Accumulated amortization Net Customer and dealer relationships $ 6,170 $ 2,986 $ 3,184 $ 6,760 $ 2,924 $ 3,836 Acquired product development project 1,860 821 1,039 1,860 475 1,385 Unpatented technology - - - 380 143 237 Non-compete agreements 400 400 - 520 450 70 Backlog 320 320 - 320 320 - Trade Names 2,870 - 2,870 3,430 - 3,430 $ 11,620 $ 4,527 $ 7,093 $ 13,270 $ 4,312 $ 8,958
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Amount 2016 $ 707 2017 683 2018 666 2019 299 2020 273 Thereafter 1,595 Total $ 4,223

Note 5 - Property, Plant and 29

Note 5 - Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2015 2014 Land and improvements $ 5,538 $ 4,892 Buildings and improvements 59,371 59,621 Plant machinery and equipment 35,395 34,449 Furniture and fixtures 15,897 16,273 Vehicles 2,949 3,008 Construction in process 5,566 4,223 Subtotal 124,716 122,466 Less accumulated depreciation (77,396 ) (72,049 ) Total property, plant and equipment, net $ 47,320 $ 50,417
Details of Impairment of Long-Lived Assets Held and Used by Asset [Table Text Block]	Cost of goods sold Machinery & Equipment $ 1,013 General and administrative Office & computer equipment $ 228

Note 6 - Leases (Tables)

Note 6 - Leases (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Future Minimum Operating Lease Payments 2016 $ 1,942 2017 1,755 2018 1,450 2019 1,238 2020 1,083 Thereafter 1,164 Total $ 8,632
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Year Future Minimum Capital Lease Payments 2016 $ 72 2017 66 2018 39 2019 28 2020 - Thereafter - Total lease obligations, including imputed interest 205 Less imputed interest charges (18 ) Total outstanding capital lease obligations $ 187

Note 7 - Taxes on Income (Table

Note 7 - Taxes on Income (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2015 2014 2013 Current (credit): Federal $ (520 ) $ 269 $ 111 State 253 (107 ) (302 ) Total current (267 ) 162 (191 ) Deferred (credit): Federal 3,994 (1,426 ) (1,499 ) State 1,153 (839 ) (191 ) Total deferred 5,147 (2,265 ) (1,690 ) TOTAL TAXES ON INCOME $ 4,880 $ (2,103 ) $ (1,881 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2015 2014 2013 Amount Percentage Amount Percentage Amount Percentage Federal income taxes at the statutory rate $ (4,284 ) 34.00 % $ (365 ) 34.00 % $ (2,669 ) 34.00 % Increase (decrease) in income taxes resulting from: Deferred income tax adjustment (156 ) 1.24 (275 ) 25.61 654 (8.33 ) Non-deductible goodwill impairment - - - - 525 (6.69 ) Non-deductible NHTSA penalty 340 (2.70 ) - - - - Other nondeductible expenses 176 (1.39 ) 449 (41.80 ) 204 (2.60 ) State tax expense, net of federal income tax benefit (79 ) 0.63 (201 ) 18.72 7 (0.09 ) Valuation allowance adjustment 9,472 (75.17 ) (505 ) 47.02 (19 ) 0.24 Unrecognized tax benefit adjustment, settlement and expiration of statute (172 ) 1.36 (765 ) 71.23 (400 ) 5.10 Federal research and development tax credit (364 ) 2.89 (296 ) 27.56 (135 ) 1.72 Other (53 ) 0.41 (145 ) 13.47 (48 ) 0.61 TOTAL $ 4,880 (38.73 )% $ (2,103 ) 195.81 % $ (1,881 ) 23.96 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2015 2014 Deferred income tax assets: Warranty reserve $ 6,286 $ 3,646 State net operating loss and federal and state credit carry-forwards, net of federal income tax benefit 4,278 3,948 Inventory costs and reserves 2,163 1,962 Compensation related accruals 1,030 874 Stock based compensation 626 1,051 Workers compensation accrual 257 337 Other 664 592 Total deferred tax assets $ 15,304 $ 12,410 Deferred income tax liabilities: Trade name $ (999 ) $ (1,095 ) Depreciation (551 ) (1,306 ) Prepaid insurance (367 ) (474 ) Other intangible assets (209 ) (682 ) Total deferred income tax liabilities $ (2,126 ) $ (3,557 ) Net deferred income tax assets $ 13,178 $ 8,853 Valuation allowance (12,534 ) (3,062 ) Total deferred income tax assets $ 644 $ 5,791 Consolidated balance sheet presentation: Deferred income tax assets, current $ 3,164 $ 7,799 Deferred income tax liabilities, non-current (2,520 ) (2,008 ) Total deferred income tax assets $ 644 $ 5,791
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	2015 2014 2013 Balance at January 1, $ 481 $ 833 $ 1,166 Increase (decrease) related to prior year tax positions (73 ) 73 16 Increase related to current year tax positions 91 99 42 Settlement (110 ) - Expiration of statute (40 ) (524 ) (391 ) Balance at December 31, $ 349 $ 481 $ 833

Note 8 - Transactions with Ma32

Note 8 - Transactions with Major Customers (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	201 5 201 4 201 3 Sales Accounts Accounts Accounts Customer A $ 78,759 $ 8,512 $ 57,093 $ 7,541 $ 65,144 $ 6,684

Note 9 - Commitments and Cont33

Note 9 - Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Loss Contingencies by Contingency [Table Text Block]	Cost of products sold $ 1,269 Selling, general and administrative 1,000 $ 2,269
Schedule of Product Warranty Liability [Table Text Block]	201 5 201 4 Balance of accrued warranty at January 1 $ 9,237 $ 7,579 Warranties issued during the period 5,027 5,670 Cash settlements made during the period (8,015 ) (4,875 ) Changes in liability for pre-existing warranties during the period, including expirations 10,361 863 Balance of accrued warranty at December 31 $ 16,610 $ 9,237
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Contingent Liability Contingent liability fair value at January 1, 2013 $ 3,706 Expense from discount amortization 215 Expense from changes in estimated fair value of contingent payments (1) (194 ) Payments made (2,720 ) Contingent liability fair value at December 31, 2013 1,007 Expense from discount amortization 114 Credit from changes in estimated fair value of contingent payments (1) 628 Payments made (249 ) Contingent liability fair value at December 31, 2014 1,500 Expense from discount amortization - Expense from changes in estimated fair value of contingent payments - Payments made (1,500 ) Contingent liability fair value at December 31, 2015 $ -

Note 11 - Debt (Tables)

Note 11 - Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	December 31, December 31, Note payable to Prudential Investment Management, Inc. Principal due December 1, 2016 with quarterly interest only payments of $68 at 5.46%. Unsecured debt. (1) $ 5,000 $ 5,000 Line of credit revolver (2): -- -- Capital lease obligations (See Note 6 – Leases 187 261 Total debt 5,187 5,261 Less current portion of long-term debt (63 ) (59 ) Total long-term debt $ 5,124 $ 5,202

Note 12 - Stock Based Compens35

Note 12 - Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	(000) Weighted Options outstanding and exercisable at December 31, 2014 39 $ 4.57 Granted and vested -- -- Exercised -- -- Cancelled (39 ) 4.57 Options outstanding and exercisable at December 31, 2015 -- -- -- --
Schedule of Share-based Compensation, Stock Appreciation Rights Award Activity [Table Text Block]	(000) Weighted SARs outstanding and exercisable at December 31, 2014 289 $ 3.03 Granted and vested - - Exercised - - Cancelled (68 ) 2.17 SARs outstanding and exercisable at December 31, 2015 221 3.30 - 1.5
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	(000) Weighted Non-vested shares outstanding at December 31, 2014 439 $ 5.13 Granted 337 4.86 Vested (300 ) 5.10 Forfeited (97 ) 5.09 Non-vested shares outstanding at December 31, 2015 379 4.93 1.17

Note 13 - Shareholders Equity (

Note 13 - Shareholders Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Common Stock Repurchased and Retired [Table Text Block]	Average Purchase Price Shares Purchased (000) Purchase Value April - June 2014 $ 5.07 197 $ 1,000 July - September 2014 $ 5.40 185 1,000 $ 5.23 382 $ 2,000

Note 14 - Earnings Per Share (T

Note 14 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Year Ended December 31, 2015 2014 2013 Basic weighted average common shares outstanding 33,826 34,251 33,550 Effect of dilutive stock options - 5 - Diluted weighted average common shares outstanding 33,826 34,256 33,550 Antidilutive stock awards: Stock options - 175 45 Unvested restricted stock awards 403 - 531

Note 15 - Business Segments (Ta

Note 15 - Business Segments (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Segment Emergency Response Vehicles Delivery and Service Vehicles Specialty Chassis and Vehicles Other Consolidated Emergency response vehicles sales $ 187,127 $ - $ - $ - $ 187,127 Delivery and service vehicles sales - 193,772 - - 193,772 Motor home chassis sales - - 103,264 - 103,264 Other specialty vehicles sales - - 13,849 - 13,849 Aftermarket parts and assemblies sales - 33,911 18,491 - 52,402 Total sales $ 187,127 $ 227,683 $ 135,604 $ - $ 550,414 Depreciation and amortization expense $ 914 $ 3,631 $ 408 $ 2,487 $ 7,440 Operating income (loss) (24,776 ) 14,530 5,960 (8,193 ) (12,479 ) Segment assets 76,030 70,491 24,032 60,118 230,671 Capital expenditures 1,010 1,323 859 1,704 4,895 Segment Emergency Response Vehicles Delivery and Service Vehicles Specialty Chassis and Vehicles Other Consolidated Emergency response vehicles sales $ 184,532 $ - $ - $ - $ 184,532 Delivery and service vehicles sales - 189,016 - - 189,016 Motor home chassis sales - - 86,186 - 86,186 Other specialty vehicles sales - - 9,165 - 9,165 Aftermarket parts and assemblies sales - 21,482 16,383 - 37,865 Total sales $ 184,532 $ 210,498 $ 111,734 $ - $ 506,764 Depreciation and amortization expense $ 1,030 $ 4,297 $ 669 $ 2,382 $ 8,378 Operating income (loss) (7,087 ) 8,324 7,426 (9,814 ) (1,151 ) Segment assets 81,748 65,827 21,269 69,669 238,813 Capital expenditures 516 989 412 1,546 3,463 Segment Emergency Response Vehicles Delivery and Service Vehicles Specialty Chassis and Vehicles Other Consolidated Emergency response vehicles sales $ 165,087 $ - $ - $ - $ 165,087 Delivery and service vehicles sales - 156,401 - - 156,401 Motor home chassis sales - - 90,008 - 90,008 Other specialty vehicles sales - - 10,678 - 10,678 Aftermarket parts and assemblies sales - 22,808 24,556 - 47,364 Total sales $ 165,087 $ 179,209 $ 125,242 $ - $ 469,538 Depreciation and amortization expense $ 1,390 $ 3,781 $ 1,498 $ 2,569 $ 9,238 Operating income (loss) (7,664 ) (3,942 ) 10,030 (6,622 ) (8,198 ) Segment assets 80,540 78,654 24,399 69,689 253,282 Capital expenditures 312 1,964 209 1,041 3,526

Note 16 - Quarterly Financial39

Note 16 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Quarterly Financial Information [Table Text Block]	2015 Quarter Ended 2014 Quarter Ended Mar 31 June 30 Sept 30 Dec 31 Mar 31 June 30 Sept 30 Dec 31 Sales $ 128,372 $ 144,824 $ 136,572 $ 140,647 $ 127,959 $ 115,795 $ 144,239 $ 118,771 Gross profit 13,705 17,442 12,808 5,329 12,745 14,662 20,162 15,510 Restructuring charges 1,155 811 462 427 - - 275 1,882 Net earnings (loss) attributable to Spartan Motors, Inc. (2,880 ) 1,177 (5,818 ) (9,450 ) (2,140 ) 247 3,199 (133 ) Basic net earnings (loss) per share (0.09 ) 0.03 (0.17 ) (0.28 ) (0.06 ) 0.01 0.09 (0.00 ) Diluted net earnings (loss) per share (0.09 ) 0.03 (0.17 ) (0.28 ) (0.06 ) 0.01 0.09 (0.00 )

Schedule II - Valuation and Q40

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Valuation Allowances and Reserves [Table Text Block]	Column A Column B Column C Column D Column E Additions Year ended December 31, 201 5 : Allowance for doubtful accounts $ 144 $ 12 $ - $ (26 ) $ 130 Reserve for slow-moving inventory 3,588 3,973 - (4,331 ) 3,230 Accrued warranty 9,237 15,388 - (8,015 ) 16,610 Valuation allowance for deferred tax assets 3,062 9,472 - - 12,534 Year ended December 31, 2014 : Allowance for doubtful accounts $ 769 $ 71 $ - $ (696 ) $ 144 Reserve for slow-moving inventory 2,295 5,343 - (4,050 ) 3,588 Accrued warranty 7,579 6,533 - (4,875 ) 9,237 Valuation allowance for deferred tax assets 3,567 - - (505 ) 3,062 Year ended December 31, 2013 : Allowance for doubtful accounts $ 1,021 $ 15 $ - $ (267 ) $ 769 Reserve for slow-moving inventory 3,056 2,645 - (3,406 ) 2,295 Accrued warranty 6,062 5,911 - (4,394 ) 7,579 Valuation allowance for deferred tax assets 3,586 110 - (130 ) 3,567

Note 1 - General and Summary 41

Note 1 - General and Summary of Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
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
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	20 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	31 years 182 days
Maximum [Member]
Percentage of Service Revenue	1.00%
Reclassified from Research and Development Expense to Cost of Products Sold [Member]
Prior Period Reclassification Adjustment		$ 7,825	$ 7,837
Noncontrolling Interest, Ownership Percentage by Parent	50.00%
Interest Paid	$ 374	327	311
Income Taxes Paid, Net	$ (18)	$ 1,168	$ 370

Note 2 - Inventories (Details T

Note 2 - Inventories (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Inventory, Demo, Gross	$ 2,857	$ 8,718

Note 2 - Inventories (Details)

Note 2 - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finished goods	$ 16,812	$ 17,376
Work in process	11,691	16,303
Raw materials and purchased components	35,285	41,072
Reserve for slow-moving inventory	(3,230)	(3,588)
Total Inventory	$ 60,558	$ 71,163

Note 3 - Summary of Compensatio

Note 3 - Summary of Compensation Related Charges (Details) - Employee Severance [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Balance, beginning of period	$ 165		$ 630
Accrual for severance		$ 165
Payments made in period	$ 165		$ 630
Balance, end of period		$ 165

Note 3 - Restructuring Charge45

Note 3 - Restructuring Charges Included in Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Emergency Response Vehicles [Member] | Inventory Impairment [Member]
Restructuring charges, cost of products sold	$ 345	$ 584
Emergency Response Vehicles [Member] | Relocation Retention Costs [Member]
Restructuring charges, cost of products sold		$ 93
Emergency Response Vehicles [Member] | Production Relocation Costs [Member]
Restructuring charges, cost of products sold	$ 174
General and Administrative
Restructuring charges, general and admininstrative		$ 298
Emergency Response Vehicles [Member] | Accrual Of Severance [Member]
Restructuring charges, cost of products sold		131
General and Administrative
Restructuring charges, general and admininstrative		34
Emergency Response Vehicles [Member] | Manufacturing Process Reengineering [Member]
General and Administrative
Restructuring charges, general and admininstrative	$ 2,336	1,017
Emergency Response Vehicles [Member]
Restructuring charges, cost of products sold	519	808
General and Administrative
Restructuring charges, general and admininstrative	2,336	1,349
Total restructuring	2,855	2,157
Restructuring charges, cost of products sold	519	808
Restructuring charges, general and admininstrative	$ 2,336	$ 1,349

Note 4 - Goodwill and Intangi46

Note 4 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Oct. 01, 2015
Trade Names [Member] | Utilimaster [Member]
Impairment of Intangible Assets (Excluding Goodwill)	$ 0
Fair Value Exceeds Carrying Value, Percentage				393.00%
Trade Names [Member]
Increase in WACC Basis Points				3.00%
Delivery And Service Vehicles [Member]
Fair Value Exceeds Carrying Value, Percentage	55.00%
Increase in WACC Basis Points	3.00%
Goodwill, Impairment Loss
Goodwill, Impairment Loss			$ 4,854,000
Amortization of Intangible Assets	$ 872,000	$ 1,136,000	$ 958,000

Note 4 - Goodwill by Reportable

Note 4 - Goodwill by Reportable Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
Emergency Response Vehicles [Member]
Goodwill, beginning of year
Goodwill, Impairment Loss
Goodwill, end of year
Acquired goodwill				$ 4,854,000	$ 4,854,000
Accumulated impairment				$ (4,854,000)	$ (4,854,000)
Goodwill, net
Delivery And Service Vehicles [Member]
Goodwill, beginning of year	$ 15,961,000	$ 15,961,000
Goodwill, Impairment Loss
Goodwill, end of year	$ 15,961,000	$ 15,961,000	$ 15,961,000
Acquired goodwill				$ 15,961,000	$ 15,961,000
Accumulated impairment
Goodwill, net	15,961,000	15,961,000	15,961,000	$ 15,961,000	$ 15,961,000
Goodwill, beginning of year	$ 15,961,000	$ 15,961,000
Goodwill, Impairment Loss			4,854,000
Goodwill, end of year	$ 15,961,000	$ 15,961,000	15,961,000
Acquired goodwill				20,815,000	20,815,000
Accumulated impairment				(4,854,000)	(4,854,000)
Goodwill, net	$ 15,961,000	$ 15,961,000	$ 15,961,000	$ 15,961,000	$ 15,961,000

Note 4 - Impairment Charges, Ge

Note 4 - Impairment Charges, General and Administrative (Details) $ in Thousands	Sep. 30, 2015USD ($)
Selling, General and Administrative Expenses [Member] | Customer Relationship [Member]
Asset Impairment	$ 224
Selling, General and Administrative Expenses [Member] | Non-Patented Technology [Member]
Asset Impairment	209
Selling, General and Administrative Expenses [Member] | Classic Fire Trade Name [Member]
Asset Impairment	560
Selling, General and Administrative Expenses [Member]
Asset Impairment	$ 993

Note 4 - Other Intangible Asset

Note 4 - Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Customer Relationships [Member]
Gross carrying amount, finite-lived	$ 6,170	$ 6,760
Accumulated amortization, finite-lived	2,986	2,924
Net carrying amount, finite-lived	3,184	3,836
Acquired Product Development Project [Member]
Gross carrying amount, finite-lived	1,860	1,860
Accumulated amortization, finite-lived	821	475
Net carrying amount, finite-lived	$ 1,039	1,385
Unpatented Technology [Member]
Gross carrying amount, finite-lived		380
Accumulated amortization, finite-lived		143
Net carrying amount, finite-lived		237
Noncompete Agreements [Member]
Gross carrying amount, finite-lived	$ 400	520
Accumulated amortization, finite-lived	$ 400	450
Net carrying amount, finite-lived		70
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]
Gross carrying amount, indefinite-lived	$ 2,870	$ 3,430
Accumulated amortization, finite-lived	4,527	4,312
Net carrying amount, finite-lived	4,223
Gross carrying amount, intangible assets	11,620	13,270
Net carrying amount, intangible assets	$ 7,093	$ 8,958

Note 4 - Estimated Remaining Am

Note 4 - Estimated Remaining Amortization Associated with Finite-lived Intangible Assets (Details) $ in Thousands	Dec. 31, 2015USD ($)
2,016	$ 707
2,017	683
2,018	666
2,019	299
2,020	273
Thereafter	1,595
Total	$ 4,223

Note 5 - Property, Plant and 51

Note 5 - Property, Plant and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Enterprise Resource Planning System [Member]
Construction in Progress, Gross	$ 4,604,000	$ 3,960,000
Interest Costs Capitalized	0	0
Depreciation	$ 6,565,000	$ 7,242,000	$ 8,280,000

Note 5 - Property, Plant, and E

Note 5 - Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Land and Land Improvements [Member]
Property, plant and equipment, gross	$ 5,538	$ 4,892
Building and Building Improvements [Member]
Property, plant and equipment, gross	59,371	59,621
Machinery and Equipment [Member]
Property, plant and equipment, gross	35,395	34,449
Furniture and Fixtures [Member]
Property, plant and equipment, gross	15,897	16,273
Vehicles [Member]
Property, plant and equipment, gross	2,949	3,008
Construction in Progress [Member]
Property, plant and equipment, gross	5,566	4,223
Property, plant and equipment, gross	124,716	122,466
Less accumulated depreciation	(77,396)	(72,049)
Total property, plant and equipment, net	$ 47,320	$ 50,417

Note 5 - Impairment of Long-liv

Note 5 - Impairment of Long-lived Tangible Assets (Details) $ in Thousands	Sep. 30, 2015USD ($)
Cost Of Goods Sold [Member] | Machinery & Equipment [Member]
Cost of goods sold
Asset Impairment	$ 1,013
General and administrative
Asset Impairment	1,013
Selling, General and Administrative Expenses [Member] | Office & Computer Equipment [Member]
Cost of goods sold
Asset Impairment	228
General and administrative
Asset Impairment	228
Selling, General and Administrative Expenses [Member]
Cost of goods sold
Asset Impairment	993
General and administrative
Asset Impairment	$ 993

Note 6 - Leases (Details Textua

Note 6 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Leases, Rent Expense	$ 2,876	$ 2,286	$ 2,600
Capital Leased Assets, Gross	609
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation	$ 421

Note 6 - Future Minimum Operati

Note 6 - Future Minimum Operating Lease Commitments under Non-cancelable Leases (Details) $ in Thousands	Dec. 31, 2015USD ($)
2,016	$ 1,942
2,017	1,755
2,018	1,450
2,019	1,238
2,020	1,083
Thereafter	1,164
Total	$ 8,632

Note 6 - Future Minimum Capital

Note 6 - Future Minimum Capital Lease Commitments under Non-cancelable Leases (Details) $ in Thousands	Dec. 31, 2015USD ($)
2,016	$ 72
2,017	66
2,018	39
2,019	$ 28
2,020
Thereafter
Total lease obligations, including imputed interest	$ 205
Less imputed interest charges	(18)
Total outstanding capital lease obligations	$ 187

Note 7 - Taxes on Income (Detai

Note 7 - Taxes on Income (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Trade Names [Member]
Deferred Tax Liabilities, Intangible Assets	$ 999	$ 1,095
State and Local Jurisdiction [Member]
Deferred Tax Assets, Valuation Allowance	4,278	3,062
Adjustment to Additional Paid in Capital, Income Tax Effect from Share-based Compensation, Net	44	100	$ 118
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount	364	296	135	$ 294
DeferredTax Assets Liabilities	13,178	8,853
Deferred Tax Assets, Valuation Allowance	12,534	3,062
Deferred Tax Assets, Net	644	5,791
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	1,678	1,151
Deferred Tax Assets, Tax Credit Carryforwards	4,824	4,924
Unrecognized Tax Benefits	349	481	833	$ 1,166
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	55
Unrecognized Tax Benefits Including Income Tax Penalties And Interest Accrued	404
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 30	$ 198	$ 176

Note 7 - Income Tax from Contin

Note 7 - Income Tax from Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current (credit):
Federal	$ (520)	$ 269	$ 111
State	253	(107)	(302)
Total current	(267)	162	(191)
Deferred (credit):
Federal	3,994	(1,426)	(1,499)
State	1,153	(839)	(191)
Total deferred	5,147	(2,265)	(1,690)
TOTAL TAXES ON INCOME	$ 4,880	$ (2,103)	$ (1,881)

Note 7 - Income Tax Reconciliat

Note 7 - Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Federal income taxes at the statutory rate	$ (4,284)	$ (365)	$ (2,669)
Federal income taxes at the statutory rate	34.00%	34.00%	34.00%
spar_IncreaseDecreaseInIncomeTaxesResultingFromAbstract
Deferred income tax adjustment	$ (156)	$ (275)	$ 654
Deferred income tax adjustment	1.24%	25.61%	(8.33%)
Non-deductible goodwill impairment			$ 525
Non-deductible goodwill impairment			(6.69%)
Non-deductible NHTSA penalty	$ 340
Non-deductible NHTSA penalty	(2.70%)
Other nondeductible expenses	$ 176	$ 449	$ 204
Other nondeductible expenses	(1.39%)	(41.80%)	(2.60%)
State tax expense, net of federal income tax benefit	$ (79)	$ (201)	$ 7
State tax expense, net of federal income tax benefit	0.63%	18.72%	(0.09%)
Valuation allowance adjustment	$ 9,472	$ (505)	$ (19)
Valuation allowance adjustment	(75.17%)	47.02%	0.24%
Unrecognized tax benefit adjustment, settlement and expiration of statute	$ (172)	$ (765)	$ (400)
Unrecognized tax benefit adjustment, settlement and expiration of statute	1.36%	71.23%	5.10%
Federal research and development tax credit	$ (364)	$ (296)	$ (135)
Federal research and development tax credit	2.89%	27.56%	1.72%
Other	$ (53)	$ (145)	$ (48)
Other	0.41%	13.47%	0.61%
TOTAL	$ 4,880	$ (2,103)	$ (1,881)
TOTAL	(38.73%)	195.81%	23.96%

Note 7 - Deferred Income Taxes

Note 7 - Deferred Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Trade Names [Member]
Deferred income tax liabilities:
Trade name	$ (999)	$ (1,095)
Other Intangible Assets [Member]
Deferred income tax liabilities:
Trade name	(209)	(682)
Warranty reserve	6,286	3,646
State net operating loss and federal and state credit carry-forwards, net of federal income tax benefit	4,278	3,948
Inventory costs and reserves	2,163	1,962
Compensation related accruals	1,030	874
Stock based compensation	626	1,051
Workers compensation accrual	257	337
Other	664	592
Total deferred tax assets	15,304	12,410
Depreciation	(551)	(1,306)
Prepaid insurance	(367)	(474)
Total deferred income tax liabilities	(2,126)	(3,557)
Net deferred income tax assets	13,178	8,853
Valuation allowance	(12,534)	(3,062)
Total deferred income tax assets	644	5,791
Consolidated balance sheet presentation:
Deferred income tax assets, current	3,164	7,799
Deferred income tax liabilities, non-current	(2,520)	(2,008)
Total deferred income tax assets	$ 644	$ 5,791

Note 7 - Reconciliation of the

Note 7 - Reconciliation of the Change in the Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Balance at January 1,	$ 481	$ 833	$ 1,166
Increase (decrease) related to prior year tax positions	(73)	73	16
Increase related to current year tax positions	91	$ 99	$ 42
Settlement	(110)
Expiration of statute	(40)	$ (524)	$ (391)
Balance at December 31,	$ 349	$ 481	$ 833

Note 8 - Transactions with Ma62

Note 8 - Transactions with Major Customers (Details Textual)	Dec. 31, 2015
Number of Customers Classified as Major Customers	1

Note 8 - Transactions with Ma63

Note 8 - Transactions with Major Customers (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Customer A [Member]
Sales revenue, net			$ 78,759	$ 57,093	$ 65,144
Accounts receivable	$ 8,512	$ 7,541	8,512	7,541	6,684
Sales revenue, net	$ 140,647	$ 118,771	$ 550,414	$ 506,764	$ 469,538

Note 9 - Commitments and Cont64

Note 9 - Commitments and Contingent Liabilities (Details Textual) - USD ($)		1 Months Ended	3 Months Ended	12 Months Ended
		Jul. 31, 2015	Dec. 31, 2015	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Nov. 30, 2009
Utilimaster [Member] | Performance Based Payout For Sales Exceeding Targeted Levels [Member]
Payments for Previous Acquisition				$ 4,600,000
Utilimaster [Member] | Performance Based Payout For Meeting Targeted Sales Levels For The Reach Commercial Van [Member]
Payments for Previous Acquisition				2,000,000
Utilimaster [Member]
Business Combination, Contingent Consideration, Liability			$ 0	0
Payments for Previous Acquisition				6,600,000
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 20,000,000
Revolving Credit Facility [Member] | GM [Member]
Line of Credit Facility, Capacity Available for Trade Purchases			10,000,000	10,000,000
Long-term Line of Credit			$ 3,795,000	3,795,000		$ 3,043,000
GM [Member]
Litigation Settlement, Amount		$ (1,000,000)
Campaigns and Recalls [Member]
Inventory Recall Expense				$ 7,100,000
Business Combination, Contingent Consideration, Liability						1,500,000	$ 1,007,000	$ 3,706,000
Letters of Credit Outstanding, Amount			$ 1,337,000	$ 1,337,000		4,742,000
Inventory Write-down			1,000,000
Litigation Settlement, Amount				2,269,000
Equal Installment Period for Penalty Pertaining to Early Warning and Defect Reporting		3 years
Long-term Line of Credit	[1]		$ 0	$ 0		$ 0
Limited Warranty Coverage, Assembly and Construction Defects, Low End				2 years
Product Warranty Accrual, New Claims, Increase (Decrease)				$ 2,600,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High									$ 7,000,000
[1]	Our primary line of credit is a $70,000 unsecured revolving line with Wells Fargo Bank and JPMorgan Chase Bank, expiring on December 31, 2017, with an option to renew for two successive one year terms thereafter. Both lending institutions equally share this commitment. The terms of this credit agreement allow us to request an increase in the facility of up to $35,000 in the aggregate, subject to customary terms. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2015 or 2014. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Utilimaster under chassis bailment inventory programs. See Note 9, Commitments and Contingent Liabilities for further information about this chassis bailment inventory program. The applicable borrowing rate including margin was 1.6775% (or one-month LIBOR plus 1.25%) at December 31, 2015.

Note 9 - Charges for National H

Note 9 - Charges for National Highway Traffic Safety Administration Policy (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Cost of Sales [Member]
Litigation Settlement, Amount	$ 1,269
Selling, General and Administrative Expenses [Member]
Litigation Settlement, Amount	1,000
Litigation Settlement, Amount	$ 2,269

Note 9 - Changes Warranty Liabi

Note 9 - Changes Warranty Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Balance of accrued warranty	$ 9,237	$ 7,579
Warranties issued during the period	5,027	5,670
Cash settlements made during the period	(8,015)	(4,875)
Changes in liability for pre-existing warranties during the period, including expirations	10,361	863
Balance of accrued warranty	$ 16,610	$ 9,237

Note 9 - Changes in Present Val

Note 9 - Changes in Present Value of Contingent Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Contingent liability fair value at January 1	$ 1,500	$ 1,007		$ 3,706
Expense from discount amortization		114		215
Expense from changes in estimated fair value of contingent payments (1)		628	[1]	(194)	[1]
Payments made	$ (1,500)	(249)		(2,720)
Contingent liability fair value at December 31		$ 1,500		$ 1,007
[1]	Represents adjustments to the contingent consideration liability based on expected or actual Utilimaster sales levels for 2013 and 2014, along with success in meeting the targeted sales levels for the Reach commercial van in 2013.

Note 10 - Compensation Incent68

Note 10 - Compensation Incentive Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Economic Value Add Plan [Member] | Quarterly Bonus [Member]
Compensation	$ 1,898	$ 1,789	$ 867
Economic Value Add Plan [Member] | Annual Bonus [Member]
Compensation	$ 1,789	1,644	236
Defined Contribution Plan Company Matching Contributions Vesting Period	5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 707	$ 625	$ 604

Note 11 - Debt (Details Textual

Note 11 - Debt (Details Textual) - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Prudential Investment Management [Member]
Long-term Line of Credit		$ 5,000,000
Well Fargo Bank and JPMorgan Chase Bank [Member] | Federal Funds Effective Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Well Fargo Bank and JPMorgan Chase Bank [Member] | One Month Adjusted LIBOR [Member]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Well Fargo Bank and JPMorgan Chase Bank [Member]
Long-term Line of Credit		$ 0	$ 0
Line of Credit Facility, Maximum Borrowing Capacity		70,000,000
Potential Credit Facility Borrowing Capacity		$ 35,000,000
Debt Instrument Reference Rate Term		30 days
Line of Credit Facility, Capacity Available for Trade Purchases		$ 10,000,000
Line of Credit Facility, Interest Rate at Period End		1.6775%
Long-term Line of Credit	[1]	$ 0	0
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months		5,063,000
Long-term Debt, Maturities, Repayments of Principal in Year Two		60,000
Long-term Debt, Maturities, Repayments of Principal in Year Three		37,000
Long-term Debt, Maturities, Repayments of Principal in Year Four		27,000
Long-term Debt, Maturities, Repayments of Principal in Year Five		0
Line of Credit Facility, Current Borrowing Capacity		$ 36,500,000	$ 38,600,000
[1]	Our primary line of credit is a $70,000 unsecured revolving line with Wells Fargo Bank and JPMorgan Chase Bank, expiring on December 31, 2017, with an option to renew for two successive one year terms thereafter. Both lending institutions equally share this commitment. The terms of this credit agreement allow us to request an increase in the facility of up to $35,000 in the aggregate, subject to customary terms. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2015 or 2014. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Utilimaster under chassis bailment inventory programs. See Note 9, Commitments and Contingent Liabilities for further information about this chassis bailment inventory program. The applicable borrowing rate including margin was 1.6775% (or one-month LIBOR plus 1.25%) at December 31, 2015.

Note 11 - Schedule of Long-term

Note 11 - Schedule of Long-term Debt (Details) - USD ($)		Dec. 31, 2015	Dec. 31, 2014
Note payable to Prudential Investment Management, Inc. Principal due December 1, 2016 with quarterly interest only payments of $68 at 5.46%. Unsecured debt. (1)	[1]	$ 5,000,000	$ 5,000,000
Long-term Line of Credit	[2]	0	0
Capital lease obligations (See Note 6 – Leases)		187,000	261,000
Total debt		5,187,000	5,261,000
Less current portion of long-term debt		(63,000)	(59,000)
Total long-term debt		$ 5,124,000	$ 5,202,000
[1]	We had $5,000 of private placement notes outstanding at December 31, 2015 and 2014 with Prudential Investment Management, Inc., with principal due December 1, 2016. We plan to fund the December 1, 2016 principal payment with borrowings available under our primary line of credit agreement with Wells Fargo Bank and JPMorgan Chase Bank. Accordingly, this debt is classified as long-term at December 31, 2015.
[2]	Our primary line of credit is a $70,000 unsecured revolving line with Wells Fargo Bank and JPMorgan Chase Bank, expiring on December 31, 2017, with an option to renew for two successive one year terms thereafter. Both lending institutions equally share this commitment. The terms of this credit agreement allow us to request an increase in the facility of up to $35,000 in the aggregate, subject to customary terms. This line carries an interest rate of the higher of either (i) the highest of prime rate, the federal funds effective rate plus 0.5%, or the one month adjusted LIBOR plus 1.00%; or (ii) adjusted LIBOR plus margin based upon our ratio of debt to earnings from time to time. We had no borrowings on this line at December 31, 2015 or 2014. GM and Chrysler have the ability to draw up to $10,000 against our primary line of credit in relation to chassis supplied to Utilimaster under chassis bailment inventory programs. See Note 9, Commitments and Contingent Liabilities for further information about this chassis bailment inventory program. The applicable borrowing rate including margin was 1.6775% (or one-month LIBOR plus 1.25%) at December 31, 2015.

Note 12 - Stock Based Compens71

Note 12 - Stock Based Compensation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 4.86	$ 5.09	$ 5.24
Allocated Share-based Compensation Expense	$ 1,198,000	$ 1,624,000	$ 1,624,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	419,000	568,000	568,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	1,528,000	1,785,000	1,397,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 1,303,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 62 days
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	750,000
Employee Stock Purchase Plan Discount	95.00%
Stock Issued During Period, Value, Employee Stock Purchase Plan	$ 61,000	$ 44,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans	16,000	9,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,406,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,857,000
Exercise Price To Fair Market Value Of Stock Percentage	100.00%
Share Based Compensation Exercisability Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	$ 10,000	339,000
Share Based Compensation Arrangement By Share Based Payment Award SARs Exercises In Period Total Intrinsic Value	$ 0	$ 0	$ 4,000

Note 12 - Option Activity (Deta

Note 12 - Option Activity (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Options outstanding and exercisable at December 31, 2014 (in shares)	39
Options outstanding and exercisable at December 31, 2014 (in dollars per share)		$ 4.57
Exercised (in shares)
Cancelled (in shares)	(39)
Cancelled (in dollars per share)	$ 4.57
Options outstanding and exercisable at December 31, 2015 (in shares)

Note 12 - SARs Activity (Detail

Note 12 - SARs Activity (Details) - Stock Appreciation Rights (SARs) [Member] shares in Thousands	12 Months Ended
	Dec. 31, 2015$ / sharesshares
SARs outstanding and exercisable (in shares) | shares	289
SARs outstanding and exercisable (in dollars per share) | $ / shares	$ 3.03
Cancelled (in shares) | shares	(68)
Cancelled (in dollars per share) | $ / shares	$ 2.17
SARs outstanding and exercisable (in shares) | shares	221
SARs outstanding and exercisable (in dollars per share) | $ / shares	$ 3.30
SARs outstanding and exercisable at December 31, 2015	1 year 182 days

Note 12 - Restricted Stock Acti

Note 12 - Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Balance, non-vested shares outstanding (in shares)	439
SARs outstanding and exercisable (in dollars per share)	$ 5.13
Granted (in shares)	337
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 4.86	$ 5.09
Vested (in shares)	(300)
Vested (in dollars per share)	$ 5.10
Forfeited (in shares)	(97)
Cancelled (in dollars per share)	$ 5.09
Balance, non-vested shares outstanding (in shares)	379	439
SARs outstanding and exercisable (in dollars per share)	$ 4.93	$ 5.13
SARs outstanding and exercisable at December 31, 2015	1 year 62 days

Note 13 - Shareholders Equity75

Note 13 - Shareholders Equity (Details Textual) - shares	Dec. 31, 2015	Oct. 19, 2011
Stock Repurchase Program, Number of Shares Authorized to be Repurchased		1,000,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	618,000

Note 13 - Summary of Stock Repu

Note 13 - Summary of Stock Repurchased and Retired (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2014
Average purchase price (in dollars per share)	$ 5.40	$ 5.07	$ 5.23
Shares purchased (in shares)	185	197	382
Purchase value	$ 1,000	$ 1,000	$ 2,000

Note 14 - Reconciliation of Bas

Note 14 - Reconciliation of Basic Weighted Average Common Shares Outstanding to Diluted Weighted Average Shares Outstanding (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Stock Option [Member]
Basic weighted average common shares outstanding (in shares)	33,826	34,251	33,550
Effect of dilutive stock options (in shares)		5
Diluted weighted average common shares outstanding (in shares)	33,826	34,256	33,550
Antidilutive stock awards:
Anti-dilutive stock awards (in shares)		175	45
Restricted Stock [Member]
Antidilutive stock awards:
Anti-dilutive stock awards (in shares)	403		531
Basic weighted average common shares outstanding (in shares)	33,826	34,251	33,550
Diluted weighted average common shares outstanding (in shares)	33,826	34,256	33,550

Note 15 - Business Segments (De

Note 15 - Business Segments (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Foreign Countries [Member]
Revenues	$ 40,058	$ 55,919	$ 33,150
Number of Reportable Segments	3
Percent of Revenue Attributed to Foreign Countries	7.30%	11.00%	7.10%

Note 15 - Segment Reporting Inf

Note 15 - Segment Reporting Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Emergency Response Vehicles [Member] | Emergency Response Vehicles [Member]
Sales revenue, net	$ 187,127	$ 184,532	$ 165,087
Emergency Response Vehicles [Member] | Utilmaster Vehicles [Member]
Sales revenue, net
Emergency Response Vehicles [Member] | Motorhome Chassis [Member]
Sales revenue, net
Emergency Response Vehicles [Member] | Other Specialty Vehicles [Member]
Sales revenue, net
Emergency Response Vehicles [Member] | Aftermarket Parts and Assemblies [Member]
Sales revenue, net
Emergency Response Vehicles [Member]
Sales revenue, net	$ 187,127	$ 184,532	$ 165,087
Depreciation and amortization expense	914	1,030	1,390
Operating income (loss)	(24,776)	(7,087)	(7,664)
Segment assets	76,030	81,748	80,540
Capital expenditures	$ 1,010	$ 516	$ 312
Delivery And Service Vehicles [Member] | Emergency Response Vehicles [Member]
Sales revenue, net
Delivery And Service Vehicles [Member] | Utilmaster Vehicles [Member]
Sales revenue, net	$ 193,772	$ 189,016	$ 156,401
Delivery And Service Vehicles [Member] | Motorhome Chassis [Member]
Sales revenue, net
Delivery And Service Vehicles [Member] | Other Specialty Vehicles [Member]
Sales revenue, net
Delivery And Service Vehicles [Member] | Aftermarket Parts and Assemblies [Member]
Sales revenue, net	$ 33,911	$ 21,482	$ 22,808
Delivery And Service Vehicles [Member]
Sales revenue, net	227,683	210,498	179,209
Depreciation and amortization expense	3,631	4,297	3,781
Operating income (loss)	14,530	8,324	(3,942)
Segment assets	70,491	65,827	78,654
Capital expenditures	$ 1,323	$ 989	$ 1,964
Specialty Chassis and Vehicles [Member] | Emergency Response Vehicles [Member]
Sales revenue, net
Specialty Chassis and Vehicles [Member] | Utilmaster Vehicles [Member]
Sales revenue, net
Specialty Chassis and Vehicles [Member] | Motorhome Chassis [Member]
Sales revenue, net	$ 103,264	$ 86,186	$ 90,008
Specialty Chassis and Vehicles [Member] | Other Specialty Vehicles [Member]
Sales revenue, net	13,849	9,165	10,678
Specialty Chassis and Vehicles [Member] | Aftermarket Parts and Assemblies [Member]
Sales revenue, net	18,491	16,383	24,556
Specialty Chassis and Vehicles [Member]
Sales revenue, net	135,604	111,734	125,242
Depreciation and amortization expense	408	669	1,498
Operating income (loss)	5,960	7,426	10,030
Segment assets	24,032	21,269	24,399
Capital expenditures	$ 859	$ 412	$ 209
Other Segments [Member] | Emergency Response Vehicles [Member]
Sales revenue, net
Other Segments [Member] | Utilmaster Vehicles [Member]
Sales revenue, net
Other Segments [Member] | Motorhome Chassis [Member]
Sales revenue, net
Other Segments [Member] | Other Specialty Vehicles [Member]
Sales revenue, net
Other Segments [Member] | Aftermarket Parts and Assemblies [Member]
Sales revenue, net
Other Segments [Member]
Sales revenue, net
Depreciation and amortization expense	$ 2,487	$ 2,382	$ 2,569
Operating income (loss)	(8,193)	(9,814)	(6,622)
Segment assets	60,118	69,669	69,689
Capital expenditures	1,704	1,546	1,041
Emergency Response Vehicles [Member]
Sales revenue, net	187,127	184,532	165,087
Utilmaster Vehicles [Member]
Sales revenue, net	193,772	189,016	156,401
Motorhome Chassis [Member]
Sales revenue, net	103,264	86,186	90,008
Other Specialty Vehicles [Member]
Sales revenue, net	13,849	9,165	10,678
Aftermarket Parts and Assemblies [Member]
Sales revenue, net	52,402	37,865	47,364
Sales revenue, net	550,414	506,764	469,538
Depreciation and amortization expense	7,437	8,378	9,238
Operating income (loss)	(12,479)	(1,151)	(8,198)
Segment assets	230,671	238,813	253,282
Capital expenditures	$ 4,895	$ 3,463	$ 3,526

Note 16 - Summarized Quarterly

Note 16 - Summarized Quarterly Financial Data (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales revenue, net	$ 140,647	$ 136,572	$ 144,824	$ 128,372	$ 118,771	$ 144,239	$ 115,795	$ 127,959	$ 550,414	$ 506,764	$ 469,538
Gross profit	5,329	12,808	17,442	13,705	15,510	20,162	$ 14,662	$ 12,745	47,112	55,254	$ 45,226
Restructuring charges, general and admininstrative	427	462	811	1,155	1,882	275			2,336	1,349
Net earnings (loss) attributable to Spartan Motors, Inc.	$ (9,450)	$ (5,818)	$ 1,177	$ (2,880)	$ (133)	$ 3,199	$ 247	$ (2,140)	$ (16,972)	$ 1,173	$ (5,971)
Basic net earnings (loss) per share (in dollars per share)	$ (0.28)	$ (0.17)	$ 0.03	$ (0.09)	$ 0	$ 0.09	$ 0.01	$ (0.06)	$ (0.50)	$ 0.03	$ (0.18)
Diluted net earnings (loss) per share (in dollars per share)	$ (0.28)	$ (0.17)	$ 0.03	$ (0.09)	$ 0	$ 0.09	$ 0.01	$ (0.06)	$ (0.50)	$ 0.03	$ (0.18)

Schedule II - Valuation and Q81

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts [Member]
Balance at Beginning of Period	$ 144	$ 769	$ 1,021
Additions Charged to Costs and Expenses	$ 12	$ 71	$ 15
Additions Charged to Other Accounts
Deductions	$ (26)	$ (696)	$ (267)
Balance at End of Period	130	144	769
Inventory Valuation Reserve [Member]
Balance at Beginning of Period	3,588	2,295	3,056
Additions Charged to Costs and Expenses	$ 3,973	$ 5,343	$ 2,645
Additions Charged to Other Accounts
Deductions	$ (4,331)	$ (4,050)	$ (3,406)
Balance at End of Period	3,230	3,588	2,295
Warranty Reserves [Member]
Balance at Beginning of Period	9,237	7,579	6,062
Additions Charged to Costs and Expenses	$ 15,388	$ 6,533	$ 5,911
Additions Charged to Other Accounts
Deductions	$ (8,015)	$ (4,875)	$ (4,394)
Balance at End of Period	16,610	9,237	7,579
Valuation Allowance of Deferred Tax Assets [Member]
Balance at Beginning of Period	3,062	$ 3,567	3,586
Additions Charged to Costs and Expenses	$ 9,472		$ 110
Additions Charged to Other Accounts
Deductions		$ (505)	$ (130)
Balance at End of Period	$ 12,534	$ 3,062	$ 3,567