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ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
ACCRUED LIABILITIES.
Warranty reserve	$ 2,614	$ 2,876
Litigation reserve	1,362	2,764
Payroll	1,479	1,685
Portfolio taxes and title	2,280	2,467
Property tax	699	546
Dealer rebates	1,171	1,160
Sales tax	301	310
Federal and state income taxes	5,787	7,445
Other	2,053	1,433
Total accrued liabilities	$ 17,746	$ 20,686

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Carrying amount as of the balance sheet date of portfolio taxes and title.

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Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Carrying amount of reserve for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs, which is expected to be paid within one year of the date of the statement of financial position.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers. For classified balance sheets, represents the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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