OTHER ACCRUED LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

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 agreements	4,923		18,185
Payroll and related taxes	15,550		15,679
Customer deposits	21,972		17,646
Self-insurance	11,158		11,152
Accrued interest	8,799		4,288
Operating lease obligations	3,746		3,507
Accrued taxes	13,762		8,425
All other	11,963		14,389
	$	114,017	$	115,316

Changes in Product Warranty Accrual

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

	2022		2021
Balance as of January 1	$	22,045	$	20,570
Provision for warranties issued in current year	946		1,397
Payments	(847)		(1,309)
Balance as of March 31	$	22,144	$	20,658