OTHER ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Other Accrued Liabilities

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

	September 30, 2023		December 31, 2022
Warranty	$	21,511	$	22,061
Chassis converter pool agreements	36,132		20,345
Payroll and related taxes	34,273		29,219
Customer deposits	45,867		32,129
Self-insurance	13,095		10,718
Accrued interest	8,314		3,854
Operating lease obligations	7,835		6,120
Accrued taxes	7,712		24,793
All other	13,179		9,088
	$	187,918	$	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	2,705		1,832
Payments	(3,255)		(2,303)
Balance as of September 30	$	21,511	$	21,574