PREPAID EXPENSES AND OTHER (Tables)

3 Months Ended

Mar. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

	March 31, 2024		December 31, 2023
Chassis converter pool agreements	$	22,354	$	27,312
Assets held for sale	—		—
Income tax receivables	8,420		11,840
Insurance premiums & maintenance/subscription agreements	9,591		5,899
Commodity swap contracts	1,261		1,511
All other	3,851		4,895
	$	45,477	$	51,457