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OTHER ACCRUED LIABILITIES
 6 Months Ended
Jun. 30, 2023
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other accrued liabilities (in thousands):
June 30,
2023		December 31,
2022
Warranty$21,745 $22,061 
Chassis converter pool agreements33,842 20,345 
Payroll and related taxes29,369 29,219 
Customer deposits64,274 32,129 
Self-insurance11,496 10,718 
Accrued interest3,814 3,854 
Operating lease obligations6,897 6,120 
Accrued taxes17,363 24,793 
All other13,574 9,088 
$202,374 $158,327 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20232022
Balance as of January 1$22,061 $22,045 
Provisions and revisions to estimates1,770 663 
Payments(2,086)(1,502)
Balance as of June 30$21,745 $21,206 
The Company offers a limited warranty for its products with a coverage period that ranges between 1 and 5 years, except that the coverage period for DuraPlate® trailer panels is 10 years and the coverage period for steel main beams on flatbed trailer products exceeds 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.