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OTHER ACCRUED LIABILITIES
3 Months Ended
Mar. 31, 2022
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other accrued liabilities (in thousands):
March 31,
2022
December 31,
2021
Warranty$22,144 $22,045 
Chassis converter pool agreements4,923 18,185 
Payroll and related taxes15,550 15,679 
Customer deposits21,972 17,646 
Self-insurance11,158 11,152 
Accrued interest8,799 4,288 
Operating lease obligations3,746 3,507 
Accrued taxes13,762 8,425 
All other11,963 14,389 
$114,017 $115,316 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20222021
Balance as of January 1$22,045 $20,570 
Provision for warranties issued in current year946 1,397 
Payments(847)(1,309)
Balance as of March 31$22,144 $20,658 
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.