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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2022
Accounting Policies [Abstract]  
Changes in the Allowance for Doubtful Accounts The following table presents the changes in expected losses (in thousands):
Years ended December 31,
202220212020
Balance at beginning of year$429 $536 $670 
Expected losses179 10 362 
Write-offs, net of recoveries(180)(117)(496)
Balance at end of year$428 $429 $536 
Prepaid Expenses and Other Current Assets Prepaid expenses and other as of December 31, 2022 and 2021 consists of the following (in thousands):
December 31,
20222021
Chassis converter pool agreements$20,345 $18,185 
Income tax receivables2,358 10,386 
Insurance premiums & maintenance/subscription agreements3,949 3,290 
Assets held for sale— 350 
Commodity swap contracts2,674 7,963 
All other5,601 3,621 
$34,927 $43,795 
Changes in the Self-Insurance Accrual Included in Other Accrued Liabilities
The following table presents the changes in the self-insurance accrual included in Other accrued liabilities (in thousands):
20222021
Balance as of January 1$11,152 $12,086 
Expense34,457 33,941 
Payments(34,891)(34,875)
Balance as of December 31$10,718 $11,152 
Schedule of Product Warranty Liability 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 and revisions to estimates2,806 4,891 
Payments(2,790)(3,416)
Balance as of December 31$22,061 $22,045