The ratings on Oshkosh Truck Corp. reflect the company's leading business positions in niche segments of the specialty truck markets, a moderately aggressive financial policy, and aggressive business objectives. The Oshkosh, Wis.-based company is a leading designer, manufacturer, and marketer of a broad range of specialty commercial, fire, and emergency apparatus, and military trucks. Products include custom and commercial pumpers, severe-duty plow and snow-removal vehicles, concrete mixers, refuse truck bodies, heavy-duty rescue vehicles, and severe-duty tactical trucks. Typically, Oshkosh's products are premium price in their respective markets, yet because of their good quality and technological capabilities, the vehicles tend to have the lowest life cycle costs, providing a significant competitive advantage to the firm. The segments Oshkosh competes in are