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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2021
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other accrued liabilities (in thousands):
September 30,
2021		December 31,
2020
Warranty$21,467 $20,570 
Chassis converter pool agreements9,448 17,767 
Payroll and related taxes16,133 16,163 
Customer deposits16,935 37,792 
Self-insurance12,042 12,086 
Accrued interest8,697 4,368 
Operating lease obligations3,625 4,117 
Accrued taxes6,130 4,790 
All other12,130 13,327 
$106,607 $130,980 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20212020
Balance as of January 1$20,570 $22,575 
Provision for warranties issued in current year3,779 3,132 
Payments(2,882)(4,951)
Balance as of September 30$21,467 $20,756 
The Company offers a limited warranty for its products with a coverage period that ranges between one and 5 years, except that the coverage period for DuraPlate® trailer panels is 10 years. The Company passes through component manufacturers’ warranties to our customers. The Company’s policy is to accrue the estimated cost of warranty coverage at the time of the sale.