OTHER ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2017

Payables and Accruals [Abstract]

OTHER ACCRUED LIABILITIES

9. OTHER ACCRUED LIABILITIES

The following table presents major components of Other Accrued Liabilities (in thousands):

	March 31,		December 31,
	2017		2016
Customer deposits	$	24,921	$	19,302
Warranty		19,796		20,520
Payroll and related taxes		18,336		26,793
Accrued taxes		12,119		6,400
Self-insurance		9,489		8,387
All other		10,521		10,912
	$	95,182	$	92,314

The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):

	March 31,		March 31,
	2017		2016
Balance as of January 1	$	20,520	$	19,709
Provision for warranties issued in current year		1,179		1,640
(Recovery of) Provision for pre-existing warranties		(224)		1,682
Payments		(1,679)		(1,441)
Balance as of March 31	$	19,796	$	21,590

The Company offers a limited warranty for its products with a coverage period that ranges between one and five years, except that the coverage period for DuraPlate^® trailer panels is ten 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.