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Workhorse Group Inc. – ‘10-K’ for 12/31/22 – ‘EX-101.SCH’

On:  Wednesday, 3/1/23, at 4:10pm ET   ·   For:  12/31/22   ·   Accession #:  1425287-23-55   ·   File #:  1-37673

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/01/23  Workhorse Group Inc.              10-K       12/31/22  103:9.6M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.71M 
 2: EX-10.31    Material Contract                                   HTML    117K 
 3: EX-10.32    Material Contract                                   HTML     59K 
 4: EX-10.33    Material Contract                                   HTML     93K 
 5: EX-10.34    Material Contract                                   HTML     44K 
 6: EX-10.35    Material Contract                                   HTML     61K 
 7: EX-21.1     Subsidiaries List                                   HTML     27K 
 8: EX-23.1     Consent of Expert or Counsel                        HTML     26K 
 9: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
10: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
11: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
12: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
18: R1          Cover Page                                          HTML     86K 
19: R2          Audit Information                                   HTML     32K 
20: R3          Consolidated Balance Sheets                         HTML    128K 
21: R4          Consolidated Balance Sheets (Parenthetical)         HTML     47K 
22: R5          Consolidated Statements of Operations               HTML     98K 
23: R6          Consolidated Statements of Comprehensive (Loss)     HTML     47K 
                Income                                                           
24: R7          Consolidated Statement of Stockholders' Equity      HTML     98K 
                (Deficit)                                                        
25: R8          Consolidated Statements of Cash Flows               HTML    140K 
26: R9          Consolidated Statements of Cash Flows               HTML     40K 
                (Parenthetical)                                                  
27: R10         Summary of Business and Significant Accounting      HTML     83K 
                Principles                                                       
28: R11         Inventory                                           HTML     37K 
29: R12         Contract Manufacturing Services and Investment in   HTML     34K 
                Tropos                                                           
30: R13         Prepaid Expenses and Other Current Assets           HTML     39K 
31: R14         Investment in Lordstown Motors Corp. (?Lmc?)        HTML     40K 
32: R15         Revenue                                             HTML     41K 
33: R16         Property, Plant and Equipment, Net                  HTML     40K 
34: R17         Accrued Liabilities and Other Current Liabilities   HTML     38K 
35: R18         Debt                                                HTML     44K 
36: R19         Leases                                              HTML    149K 
37: R20         Income Taxes                                        HTML     96K 
38: R21         Fair Value Measurements                             HTML     50K 
39: R22         Stock-Based Compensation                            HTML     80K 
40: R23         Recent Pronouncements                               HTML     39K 
41: R24         Stockholders' Equity                                HTML     36K 
42: R25         Related Parties                                     HTML     33K 
43: R26         Commitments and Contingencies                       HTML     48K 
44: R27         Subsequent Events                                   HTML     29K 
45: R28         Summary of Business and Significant Accounting      HTML    107K 
                Principles (Policies)                                            
46: R29         Summary of Business and Significant Accounting      HTML     60K 
                Principles (Tables)                                              
47: R30         Inventory (Tables)                                  HTML     37K 
48: R31         Prepaid Expenses and Other Current Assets (Tables)  HTML     38K 
49: R32         Investment in Lordstown Motors Corp. (?Lmc?)        HTML     35K 
                (Tables)                                                         
50: R33         Revenue (Tables)                                    HTML     36K 
51: R34         Property, Plant and Equipment, Net (Tables)         HTML     39K 
52: R35         Accrued Liabilities and Other Current Liabilities   HTML     37K 
                (Tables)                                                         
53: R36         Debt (Tables)                                       HTML     40K 
54: R37         Leases (Tables)                                     HTML    109K 
55: R38         Income Taxes (Tables)                               HTML     96K 
56: R39         Fair Value Measurements (Tables)                    HTML     47K 
57: R40         Stock-Based Compensation (Tables)                   HTML     80K 
58: R41         SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING      HTML     55K 
                PRINCIPLES - Narrative (Details)                                 
59: R42         SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING      HTML     40K 
                PRINCIPLES - Estimated Useful Lives (Details)                    
60: R43         SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING      HTML     33K 
                PRINCIPLES - Warranty Liability Accrual (Details)                
61: R44         SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING      HTML     31K 
                PRINCIPLES - Fair Value Option (Details)                         
62: R45         SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING      HTML     50K 
                PRINCIPLES - Basic and Diluted Earnings Per Share                
                (Details)                                                        
63: R46         SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING      HTML     34K 
                PRINCIPLES - Computation of Diluted Net Loss per                 
                Share of Common Stock (Details)                                  
64: R47         INVENTORY - Schedule of Inventory (Details)         HTML     39K 
65: R48         INVENTORY - Narrative (Details)                     HTML     37K 
66: R49         Contract Manufacturing Services and Investment in   HTML     63K 
                Tropos (Details)                                                 
67: R50         Prepaid Expenses and Other Current Assets           HTML     43K 
                (Details)                                                        
68: R51         Prepaid Expenses and Other Current Assets -         HTML     29K 
                Narrative (Details)                                              
69: R52         Investment in Lordstown Motors Corp. (?Lmc?)        HTML     52K 
                (Details)                                                        
70: R53         Investment in Lordstown Motors Corp. (?LMC?) -      HTML     34K 
                Rollforward (Details)                                            
71: R54         REVENUE - Schedule of Sales Activity (Details)      HTML     36K 
72: R55         REVENUE - Narrative (Details)                       HTML     48K 
73: R56         Property, Plant and Equipment, Net (Details)        HTML     49K 
74: R57         ACCRUED LIABILITIES AND OTHER - Accrued             HTML     42K 
                Liabilities And Other Current Liabilities                        
                (Details)                                                        
75: R58         DEBT - Fair Value Of The Convertible Notes          HTML     51K 
                (Details)                                                        
76: R59         DEBT - Additional Information (Details)             HTML     84K 
77: R60         LEASES - Narrative (Details)                        HTML     28K 
78: R61         LEASES - Lease Expense For Operating Leases         HTML     33K 
                (Details)                                                        
79: R62         LEASES - Right of Use Assets - (Details)            HTML     36K 
80: R63         LEASES - Lease Liabilities - (Details)              HTML     37K 
81: R64         LEASES - Other Information (Details)                HTML     38K 
82: R65         LEASES - Supplemental cash flow (Details)           HTML     38K 
83: R66         LEASES - Maturities of our Operating and Finance    HTML     82K 
                Lease (Details)                                                  
84: R67         INCOME TAXES - Narrative (Details)                  HTML     42K 
85: R68         INCOME TAXES - Components of Loss Before Income     HTML     48K 
                Taxes (Details)                                                  
86: R69         INCOME TAXES - Reconciliation of Statutory Federal  HTML     51K 
                Income Tax (Details)                                             
87: R70         INCOME TAXES - Deferred Tax Assets and Liabilities  HTML     58K 
                (Details)                                                        
88: R71         INCOME TAXES - Unrecognized Tax Benefits (Details)  HTML     40K 
89: R72         FAIR VALUE MEASUREMENTS- Assets and Liabilities     HTML     40K 
                Measured at Fair Value (Details)                                 
90: R73         STOCK-BASED COMPENSATION - Narrative (Details)      HTML     71K 
91: R74         STOCK-BASED COMPENSATION - Share Based              HTML     36K 
                Compensation Expense (Details)                                   
92: R75         STOCK-BASED COMPENSATION - Stock Option Activity    HTML     81K 
                (Details)                                                        
93: R76         STOCK-BASED COMPENSATION - Restricted Stock Awards  HTML     51K 
                (Details)                                                        
94: R77         Stock Based Compensation - Performance Shares,      HTML     46K 
                Outstanding Activity (Details)                                   
95: R78         Stock Based Compensation - EBITDA PSUs (Details)    HTML     35K 
96: R79         STOCKHOLDERS' EQUITY - Narrative (Details)          HTML     58K 
97: R80         Related Parties (Details)                           HTML     30K 
98: R81         Commitments and Contingencies (Details)             HTML     52K 
101: XML         IDEA XML File -- Filing Summary                      XML    177K  
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100: EXCEL       IDEA Workbook of Financial Reports                  XLSX    164K  
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102: JSON        XBRL Instance as JSON Data -- MetaLinks              483±   753K  
103: ZIP         XBRL Zipped Folder -- 0001425287-23-000055-xbrl      Zip    769K

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<link:roleType id="INVESTMENTINLORDSTOWNMOTORSCORPLMCTables" roleURI="http://workhorse.com/role/INVESTMENTINLORDSTOWNMOTORSCORPLMCTables">
<link:definition> 0000032 - Disclosure - INVESTMENT IN LORDSTOWN MOTORS CORP. (“LMC”) (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:definition> 0000033 - Disclosure - REVENUE (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="PROPERTYPLANTANDEQUIPMENTNETTables" roleURI="http://workhorse.com/role/PROPERTYPLANTANDEQUIPMENTNETTables">
<link:definition> 0000034 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000035 - Disclosure - ACCRUED LIABILITIES AND OTHER CURRENT LIABILITIES (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="DEBTTables" roleURI="http://workhorse.com/role/DEBTTables">
<link:definition> 0000036 - Disclosure - DEBT (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="LEASESTables" roleURI="http://workhorse.com/role/LEASESTables">
<link:definition> 0000037 - Disclosure - LEASES (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INCOMETAXESTables" roleURI="http://workhorse.com/role/INCOMETAXESTables">
<link:definition> 0000038 - Disclosure - INCOME TAXES (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:definition> 0000039 - Disclosure - FAIR VALUE MEASUREMENTS (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="STOCKBASEDCOMPENSATIONTables" roleURI="http://workhorse.com/role/STOCKBASEDCOMPENSATIONTables">
<link:definition> 0000040 - Disclosure - STOCK-BASED COMPENSATION (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000041 - Disclosure - SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000042 - Disclosure - SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES - Estimated Useful Lives (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000043 - Disclosure - SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES - Warranty Liability Accrual (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000044 - Disclosure - SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES - Fair Value Option (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:definition> 0000045 - Disclosure - SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES - Basic and Diluted Earnings Per Share (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000046 - Disclosure - SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES - Computation of Diluted Net Loss per Share of Common Stock (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INVENTORYScheduleofInventoryDetails" roleURI="http://workhorse.com/role/INVENTORYScheduleofInventoryDetails">
<link:definition> 0000047 - Disclosure - INVENTORY - Schedule of Inventory (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="INVENTORYNarrativeDetails" roleURI="http://workhorse.com/role/INVENTORYNarrativeDetails">
<link:definition> 0000048 - Disclosure - INVENTORY - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000049 - Disclosure - CONTRACT MANUFACTURING SERVICES AND INVESTMENT IN TROPOS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000050 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000051 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="INVESTMENTINLORDSTOWNMOTORSCORPLMCDetails" roleURI="http://workhorse.com/role/INVESTMENTINLORDSTOWNMOTORSCORPLMCDetails">
<link:definition> 0000052 - Disclosure - INVESTMENT IN LORDSTOWN MOTORS CORP. (“LMC”) (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000053 - Disclosure - INVESTMENT IN LORDSTOWN MOTORS CORP. (“LMC”) - Rollforward (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000054 - Disclosure - REVENUE - Schedule of Sales Activity (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000055 - Disclosure - REVENUE - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000055 - Disclosure - REVENUE - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000056 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000057 - Disclosure - ACCRUED LIABILITIES AND OTHER - Accrued Liabilities And Other Current Liabilities (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000058 - Disclosure - DEBT - Fair Value Of The Convertible Notes (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:definition> 0000059 - Disclosure - DEBT - Additional Information (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="LEASESNarrativeDetails" roleURI="http://workhorse.com/role/LEASESNarrativeDetails">
<link:definition> 0000060 - Disclosure - LEASES - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="LEASESLeaseExpenseForOperatingLeasesDetails" roleURI="http://workhorse.com/role/LEASESLeaseExpenseForOperatingLeasesDetails">
<link:definition> 0000061 - Disclosure - LEASES - Lease Expense For Operating Leases (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="LEASESRightofUseAssetsDetails" roleURI="http://workhorse.com/role/LEASESRightofUseAssetsDetails">
<link:definition> 0000062 - Disclosure - LEASES - Right of Use Assets - (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="LEASESLeaseLiabilitiesDetails" roleURI="http://workhorse.com/role/LEASESLeaseLiabilitiesDetails">
<link:definition> 0000063 - Disclosure - LEASES - Lease Liabilities - (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000064 - Disclosure - LEASES - Other Information (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000065 - Disclosure - LEASES - Supplemental cash flow (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000066 - Disclosure - LEASES - Maturities of our Operating and Finance Lease (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:definition> 0000066 - Disclosure - LEASES - Maturities of our Operating and Finance Lease (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000067 - Disclosure - INCOME TAXES - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000068 - Disclosure - INCOME TAXES - Components of Loss Before Income Taxes (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000069 - Disclosure - INCOME TAXES - Reconciliation of Statutory Federal Income Tax (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000070 - Disclosure - INCOME TAXES - Deferred Tax Assets and Liabilities (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
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<link:definition> 0000071 - Disclosure - INCOME TAXES - Unrecognized Tax Benefits (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000072 - Disclosure - FAIR VALUE MEASUREMENTS- Assets and Liabilities Measured at Fair Value (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000073 - Disclosure - STOCK-BASED COMPENSATION - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000074 - Disclosure - STOCK-BASED COMPENSATION - Share Based Compensation Expense (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000075 - Disclosure - STOCK-BASED COMPENSATION - Stock Option Activity (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000076 - Disclosure - STOCK-BASED COMPENSATION - Restricted Stock Awards (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000077 - Disclosure - Stock Based Compensation - Performance Shares, Outstanding Activity (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000078 - Disclosure - Stock Based Compensation - EBITDA PSUs (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="STOCKHOLDERSEQUITYNarrativeDetails" roleURI="http://workhorse.com/role/STOCKHOLDERSEQUITYNarrativeDetails">
<link:definition> 0000079 - Disclosure - STOCKHOLDERS' EQUITY - Narrative (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="RELATEDPARTIESDetails" roleURI="http://workhorse.com/role/RELATEDPARTIESDetails">
<link:definition> 0000080 - Disclosure - RELATED PARTIES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="COMMITMENTSANDCONTINGENCIESDetails" roleURI="http://workhorse.com/role/COMMITMENTSANDCONTINGENCIESDetails">
<link:definition> 0000081 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<xs:element id="wkhs_LeaseLiabilitiesTableTextBlock" abstract="false" name="LeaseLiabilitiesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="wkhs_AssetAcquisitionCommonStockSharesHeldInEscrowAccountShare" abstract="false" name="AssetAcquisitionCommonStockSharesHeldInEscrowAccountShare" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="wkhs_FirstPaymentMember" abstract="true" name="FirstPaymentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_CaseNo221Cv02072Member" abstract="true" name="CaseNo221Cv02072Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_SeniorSecuredConvertibleNotesDue2024Member" abstract="true" name="SeniorSecuredConvertibleNotesDue2024Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_ToolingMember" abstract="true" name="ToolingMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_NoncashInvestingAndFinancingActivitiesFeePaidToServicePartnersInCommonStock" abstract="false" name="NoncashInvestingAndFinancingActivitiesFeePaidToServicePartnersInCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_DeferredTaxAssetsLoanIssuanceFees" abstract="false" name="DeferredTaxAssetsLoanIssuanceFees" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_PerformanceBasedShareUnitsMember" abstract="true" name="PerformanceBasedShareUnitsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_STEngineeringHackneyIncMember" abstract="true" name="STEngineeringHackneyIncMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_RelatedPartyTransactionAgreementTermMinimumAnnualQuantity" abstract="false" name="RelatedPartyTransactionAgreementTermMinimumAnnualQuantity" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="wkhs_StockIssuedDuringPeriodSharesInterestOnConvertibleNotes" abstract="false" name="StockIssuedDuringPeriodSharesInterestOnConvertibleNotes" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="wkhs_SalesNetOfReturnsAndAllowancesMember" abstract="true" name="SalesNetOfReturnsAndAllowancesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsInventoryReserves" abstract="false" name="DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsInventoryReserves" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_LeaseLiabilityCurrent" abstract="false" name="LeaseLiabilityCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_DeferredTaxLiabilitiesNonQualifiedStockOptions" abstract="false" name="DeferredTaxLiabilitiesNonQualifiedStockOptions" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_C100VehiclePlatformMember" abstract="true" name="C100VehiclePlatformMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_StockRepurchaseProgramOptionToPurchaseAdditionalShares" abstract="false" name="StockRepurchaseProgramOptionToPurchaseAdditionalShares" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="wkhs_PaymentsForBusinessAndCasualtyInsurance" abstract="false" name="PaymentsForBusinessAndCasualtyInsurance" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_LeaseLiability" abstract="false" name="LeaseLiability" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_InterestPaidRedemptionOfPreferredStock" abstract="false" name="InterestPaidRedemptionOfPreferredStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_FormerExecutiveVPMember" abstract="true" name="FormerExecutiveVPMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_NumberOfClassesOfStock" abstract="false" name="NumberOfClassesOfStock" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="wkhs_StockBasedAwardsAndWarrantsMember" abstract="true" name="StockBasedAwardsAndWarrantsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_CaseNoA21833050BMember" abstract="true" name="CaseNoA21833050BMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_ViolationOfFederalSecuritiesLawsMember" abstract="true" name="ViolationOfFederalSecuritiesLawsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_DeferredTaxAssetsFederalTaxCredits" abstract="false" name="DeferredTaxAssetsFederalTaxCredits" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_StockRepurchaseProgramOptionsExercisePrice" abstract="false" name="StockRepurchaseProgramOptionsExercisePrice" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="wkhs_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonVestedOptionsExpirationsInPeriodWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonVestedOptionsExpirationsInPeriodWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="wkhs_PreferredStockDividendsCommonStockIssuedShares" abstract="false" name="PreferredStockDividendsCommonStockIssuedShares" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="wkhs_CaseNo221Cv04202Member" abstract="true" name="CaseNo221Cv04202Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_ProceedsFromLoansPayableCARESAct" abstract="false" name="ProceedsFromLoansPayableCARESAct" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_EquipmentAndVehiclesMember" abstract="true" name="EquipmentAndVehiclesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_CommissionMember" abstract="true" name="CommissionMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_LordstownMotorsCorpMember" abstract="true" name="LordstownMotorsCorpMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_AssetAcquisitionPaymentsForAssetsAcquiredLiabilitiesPayable" abstract="false" name="AssetAcquisitionPaymentsForAssetsAcquiredLiabilitiesPayable" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_GainLossRelatedToLitigationSettlementPaidInCash" abstract="false" name="GainLossRelatedToLitigationSettlementPaidInCash" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonVestedOptionsExercisedWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonVestedOptionsExercisedWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="wkhs_LeaseRightOfUseAssets" abstract="false" name="LeaseRightOfUseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_PaycheckProtectionProgramTermNoteMember" abstract="true" name="PaycheckProtectionProgramTermNoteMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_ChangeInFairValueAndLossOnExchangeConvertibleNotes" abstract="false" name="ChangeInFairValueAndLossOnExchangeConvertibleNotes" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="wkhs_EffectiveIncomeTaxRateReconciliationFairValueAdjustmentsOnConvertibleNotesPercent" abstract="false" name="EffectiveIncomeTaxRateReconciliationFairValueAdjustmentsOnConvertibleNotesPercent" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
<xs:element id="wkhs_PayableEventAxis" abstract="true" name="PayableEventAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/>
<xs:element id="wkhs_StockIssuedDuringPeriodValueInterestOnConvertibleNotes" abstract="false" name="StockIssuedDuringPeriodValueInterestOnConvertibleNotes" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_CommonStockNumberOfVotesOnEachShare" abstract="false" name="CommonStockNumberOfVotesOnEachShare" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="wkhs_LeaseLiabilityNoncurrent" abstract="false" name="LeaseLiabilityNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_ExerciseOfWarrantsAndOptionsAndRestrictedShareAwardActivity" abstract="false" name="ExerciseOfWarrantsAndOptionsAndRestrictedShareAwardActivity" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_BreachOfFiduciaryDutyMember" abstract="true" name="BreachOfFiduciaryDutyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_InterestPaidFinancingFees" abstract="false" name="InterestPaidFinancingFees" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_AuditorInformationAbstract" abstract="true" name="AuditorInformationAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="wkhs_SecondPaymentMember" abstract="true" name="SecondPaymentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_CollaborativeArrangementLicenseAgreementRoyaltyAdvanceOnDebtAndEquityCommitments" abstract="false" name="CollaborativeArrangementLicenseAgreementRoyaltyAdvanceOnDebtAndEquityCommitments" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
<xs:element id="wkhs_WeightedAverageInterestRateAbstract" abstract="true" name="WeightedAverageInterestRateAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="wkhs_RightToReturnAssetCurrent" abstract="false" name="RightToReturnAssetCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_EBITDATargetPerformanceShareUnitsEBITDAPSUsMember" abstract="true" name="EBITDATargetPerformanceShareUnitsEBITDAPSUsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityConversionToCommonStock" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityConversionToCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_ChangeInFairValueOfConvertibleNotesAndLossOnConversionToCommonStock" abstract="false" name="ChangeInFairValueOfConvertibleNotesAndLossOnConversionToCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_InterestPaidConvertibleNotes" abstract="false" name="InterestPaidConvertibleNotes" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_AmortizationOfDiscountOnSeriesPreferredStock" abstract="false" name="AmortizationOfDiscountOnSeriesPreferredStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_EquityMethodInvestmentIncreaseDecreaseInFairValue" abstract="false" name="EquityMethodInvestmentIncreaseDecreaseInFairValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_OtherRevenuesMember" abstract="true" name="OtherRevenuesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_IncreaseDecreaseInExtendedWarrantyLiability" abstract="false" name="IncreaseDecreaseInExtendedWarrantyLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_EffectiveIncomeTaxRateReconciliationFairValueAdjustmentsOnWarrantLiabilityPercent" abstract="false" name="EffectiveIncomeTaxRateReconciliationFairValueAdjustmentsOnWarrantLiabilityPercent" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
<xs:element id="wkhs_EquityMethodInvestmentDisposal" abstract="false" name="EquityMethodInvestmentDisposal" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_InterestOnConvertibleNotePaidInCommonStock" abstract="false" name="InterestOnConvertibleNotePaidInCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_WeightedAverageRemainingLeaseTermAbstract" abstract="true" name="WeightedAverageRemainingLeaseTermAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="wkhs_EquityMethodInvestmentRollForward" abstract="true" name="EquityMethodInvestmentRollForward" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="wkhs_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardGrantRightsPercentage" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardGrantRightsPercentage" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
<xs:element id="wkhs_GainLossRelatedToLitigationSettlementPaidInStock" abstract="false" name="GainLossRelatedToLitigationSettlementPaidInStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_ScheduleOfEstimatedUsefulLivesOfPropertyPlantAndEquipmentTableTextBlock" abstract="false" name="ScheduleOfEstimatedUsefulLivesOfPropertyPlantAndEquipmentTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="wkhs_StockOptionsAndWarrantsExercisedAndVestingOfRestrictedSharesShares" abstract="false" name="StockOptionsAndWarrantsExercisedAndVestingOfRestrictedSharesShares" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="wkhs_AssetAcquisitionPaymentsForAcquiredAssetsCash" abstract="false" name="AssetAcquisitionPaymentsForAcquiredAssetsCash" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_RevenueFromContractWithCustomerExcludingAssessedTaxNetOfReturnsAndAllowances" abstract="false" name="RevenueFromContractWithCustomerExcludingAssessedTaxNetOfReturnsAndAllowances" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_WorkingCapital" abstract="false" name="WorkingCapital" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_CashFlowLesseeAbstract" abstract="true" name="CashFlowLesseeAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="wkhs_TroposTechnologiesIncMember" abstract="true" name="TroposTechnologiesIncMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_PaymentsForPreferredStockDividendsNoncash" abstract="false" name="PaymentsForPreferredStockDividendsNoncash" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_StockOptionsAndWarrantsExercisedAndVestingOfRestrictedShares" abstract="false" name="StockOptionsAndWarrantsExercisedAndVestingOfRestrictedShares" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_DeferredTaxAssetsLeasingArrangements" abstract="false" name="DeferredTaxAssetsLeasingArrangements" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_ProceedsFromSaleOfInterestInMinorityShareholders" abstract="false" name="ProceedsFromSaleOfInterestInMinorityShareholders" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_CollaborativeArrangementVehicleManufacturingAgreementNumberOfVehiclesSold" abstract="false" name="CollaborativeArrangementVehicleManufacturingAgreementNumberOfVehiclesSold" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="wkhs_PayableEventDomain" abstract="true" name="PayableEventDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="wkhs_LossContingencyNumberOfClaimsConsolidated" abstract="false" name="LossContingencyNumberOfClaimsConsolidated" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="wkhs_EquityMethodInvestmentFairValueOfOwnershipInterest" abstract="false" name="EquityMethodInvestmentFairValueOfOwnershipInterest" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="wkhs_PreferredStockDividendsCommonStockIssuedValue" abstract="false" name="PreferredStockDividendsCommonStockIssuedValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
</xs:schema>

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11/12/19  Workhorse Group Inc.              8-K:5      11/06/19   17:921K                                   Workiva Inc Wde… FA01/FA
 6/06/19  Workhorse Group Inc.              8-K:1,3,5,9 5/31/19    4:416K                                   EdgarAgents LLC/FA
 5/07/19  Workhorse Group Inc.              10-Q        3/31/19   48:2.9M                                   EdgarAgents LLC/FA
10/01/18  Workhorse Group Inc.              8-K:5,9     9/28/18    3:112K                                   EdgarAgents LLC/FA
 8/09/17  Workhorse Group Inc.              10-Q        6/30/17   62:3.6M                                   EdgarAgents LLC/FA
 9/16/16  Workhorse Group Inc.              8-K:5,9     9/14/16    3:147K                                   EdgarAgents LLC/FA
12/21/15  Workhorse Group Inc.              8-K:5,9    12/17/15    5:230K                                   MDM Corp Elec Fi… Inc/FA
12/10/15  Workhorse Group Inc.              8-K:5,9    12/09/15    2:272K                                   MDM Corp Elec Fi… Inc/FA
 4/16/15  Workhorse Group Inc.              8-K:5,9     4/16/15    2:4M                                     MDM Corp Elec Fi… Inc/FA
10/30/13  Workhorse Group Inc.              8-K:5,9    10/24/13    2:92K                                    MDM Corp Elec Fi… Inc/FA
 9/10/10  Workhorse Group Inc.              8-K:5,9     9/08/10    2:72K                                    MDM Corp Elec Fi… Inc/FA
 5/25/10  Workhorse Group Inc.              8-K:5,9     5/24/10    5:742K                                   MDM Corp Elec Fi… Inc/FA
 1/04/10  Workhorse Group Inc.              8-K:1,2,3,512/28/09    8:1.4M                                   MDM Corp Elec Fi… Inc/FA
 2/04/08  Workhorse Group Inc.              SB-2                   6:2.8M                                   Toppan Merrill/FA
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