Wabash National Corporation (Wabash) is engaged in designing, manufacturing and marketing standard and customized truck and tank trailers and related transportation equipment. The Company operates in three segments: Commercial Trailer Products, Diversified Products and Retail. The Commercial Trailer Products segment manufactures standard and customized truck trailers. The Diversified Products segment focuses to expand its customer base, diversify its product offerings, end markets and revenues. The Retail segment includes its 18 Company-owned retail branch locations, which are strategically located in metropolitan areas to provide additional opportunities to distribute its products. During the year ended December 31, 2012, it completed the acquisition of Walker Group Holdings (Walker).