OTHER ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

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 agreements	9,448		17,767
Payroll and related taxes	16,133		16,163
Customer deposits	16,935		37,792
Self-insurance	12,042		12,086
Accrued interest	8,697		4,368
Operating lease obligations	3,625		4,117
Accrued taxes	6,130		4,790
All other	12,130		13,327
	$	106,607	$	130,980

Changes in Product Warranty Accrual

The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):

	2021		2020
Balance as of January 1	$	20,570	$	22,575
Provision for warranties issued in current year	3,779		3,132
Payments	(2,882)		(4,951)
Balance as of September 30	$	21,467	$	20,756