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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2013
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES
10.          OTHER ACCRUED LIABILITIES
 
The following table presents major components of Other Accrued Liabilities (in thousands):
 
 
 
 
September 30,
 
 
December 31,
 
 
 
 
2013
 
 
2012
 
Warranty
 
$
15,600
 
$
14,886
 
Payroll and related taxes
 
 
25,153
 
 
23,342
 
Self-insurance
 
 
8,925
 
 
7,702
 
Accrued taxes
 
 
5,067
 
 
5,578
 
Customer deposits
 
 
25,069
 
 
43,158
 
All other
 
 
8,919
 
 
10,207
 
 
 
$
88,733
 
$
104,873
 
 
The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):
 
 
 
2013
 
2012
 
Balance as of January 1
 
$
14,886
 
$
11,437
 
Provision for warranties issued in current year
 
 
4,462
 
 
3,579
 
Walker acquisition
 
 
-
 
 
3,887
 
Provisions for pre-existing warranties
 
 
508
 
 
-
 
Payments
 
 
(4,256)
 
 
(3,108)
 
Balance as of September 30
 
$
15,600
 
$
15,795
 
 
The Company offers a limited warranty for its products with a coverage period that ranges between one and five years, provided that the coverage period for DuraPlate® trailer panels beginning with those manufactured in 2005 or after 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.