OTHER ACCRUED LIABILITIES - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Warranty	$ 21,467	$ 20,570	$ 20,756	$ 22,575
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
Other accrued liabilities	$ 106,607	$ 130,980

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.

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Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer, classified as current.

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Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

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Carrying amount (including both current and noncurrent portions) of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property.

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The liability incurred for chassis converter pool agreement classified as current.

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