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OTHER ACCRUED LIABILITIES
 3 Months Ended
Mar. 31, 2024
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other accrued liabilities (in thousands):
March 31,
2024		December 31,
2023
Warranty$20,053 $21,286 
Chassis converter pool agreements22,354 27,312 
Payroll and related taxes13,540 40,265 
Customer deposits33,582 45,586 
Self-insurance11,400 11,311 
Accrued interest8,317 3,817 
Operating lease obligations9,390 9,049 
Accrued taxes30,190 24,662 
All other7,944 12,313 
$156,770 $195,601 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20242023
Balance as of January 1$21,286 $22,061 
Provisions and revisions to estimates444 756 
Payments(1,677)(1,260)
Balance as of March 31$20,053 $21,557 
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.