OTHER ACCRUED LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

Other Accrued Liabilities

The following table presents the major components of Other accrued liabilities (in thousands):

	March 31, 2023		December 31, 2022
Warranty	$	21,557	$	22,061
Chassis converter pool agreements	23,423		20,345
Payroll and related taxes	18,208		29,219
Customer deposits	34,999		32,129
Self-insurance	11,291		10,718
Accrued interest	8,372		3,854
Operating lease obligations	5,994		6,120
Accrued taxes	37,218		24,793
All other	12,782		9,088
	$	173,844	$	158,327

Changes in Product Warranty Accrual

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

	2023		2022
Balance as of January 1	$	22,061	$	22,045
Provisions and revisions to estimates	756		946
Payments	(1,260)		(847)
Balance as of March 31	$	21,557	$	22,144