12.  RELATED PARTY TRANSACTIONS

Enovation Controls purchases and sells inventory to an entity partially owned by one of its officers. For the nine months ended September 30, 2017, sales to, and purchases from, the entity for inventory totaled $1,869 and $8,973, respectively. At September 30, 2017, amounts due from, and due to, the entity for inventory sales and purchases totaled $427 and $466, respectively.

In addition to these inventory transactions, Enovation Controls entered into a transition services agreement with the related party to provide, and receive, certain transition services for a period of up to one year for specified services. For the nine months ended September 30, 2017, sales and cost of sales recognized by Enovation Controls under the agreement totaled $1,606 each, and are included in miscellaneous expense, net in the Consolidated Statement of Operations. For the nine months ended September 30, 2017, purchases from the related party under the agreement totaled $1,122. At September 30, 2017, amounts due from, and due to, the related party under the transition services agreement totaled $98 and $99, respectively.