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OTHER ACCRUED LIABILITIES (Tables)
3 Months Ended
Mar. 31, 2024
Payables and Accruals [Abstract]  
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 
Changes in Product Warranty Accrual
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