Abstract: A vehicle includes a chassis, a cab carried by the chassis, and a bed carried by the chassis. The bed includes a floor, opposing side walls, a front end panel and a rear end. The floor has a depression formed therein intermediate the front panel and the rear end and carries a panel having an edge pivotally coupled to the floor. The panel is pivotally moveable between an upright position extending between opposing side walls, and a lowered position wherein the panel substantially fills the depression to form a generally planar surface to the floor. An engagement mechanism is provided for retaining the panel in the upright position.