The ratings on Oshkosh Truck Corp. reflect the Oshkosh, Wis.-based company's leading business positions in niche segments in specialty truck markets, a moderate financial policy, and somewhat aggressive business objectives. The company is a leading designer, manufacturer, and marketer of a broad range of specialty commercial, fire, and emergency apparatus, tow truck, and military trucks. Products include custom and commercial pumpers, severe-duty plow and snow-removal vehicles, concrete mixers, refuse truck bodies, tow trucks, 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 financial risk
