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PREPAID EXPENSES
 6 Months Ended
Jun. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID EXPENSES PREPAID EXPENSES
Prepaid expenses and other current assets consist of the following (in thousands):
June 30,
2020		December 31,
2019
Chassis converter pool agreements$3,527  $10,164  
Assets held for sale3,020  3,020  
Income tax receivables12,326  8,701  
Insurance premiums & maintenance agreements7,154  3,217  
All other15,809  16,120  
$41,836  $41,222  
Chassis converter pool agreements represent chassis transferred to the Company on a restricted basis by the manufacturer, who retains the sole authority to authorize commencement of work on the chassis and to make certain other decisions with respect to the chassis including the terms and pricing of sales to the manufacturer’s dealers. Assets held for sale are primarily related to the Company’s remaining retail location and unused land parcels, which are actively being marketed for sale. Insurance premiums and maintenance agreements are charged to expenses over the contractual life, which is generally one year or less. Additionally, prepaid expenses include contract assets related to contracts for which the Company recognizes revenue over time as services are completed. There is no restricted cash included in prepaid expenses and other current assets as of June 30, 2020 and December 31, 2019.