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OTHER ACCRUED LIABILITIES
3 Months Ended
Mar. 31, 2014
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES
10.
OTHER ACCRUED LIABILITIES
 
The following table presents major components of Other Accrued Liabilities (in thousands):
 
 
 
March 31,
 
December 31,
 
 
 
2014
 
2013
 
Warranty
 
$
14,613
 
$
14,719
 
Payroll and related taxes
 
 
17,277
 
 
29,399
 
Self-insurance
 
 
9,352
 
 
9,399
 
Accrued taxes
 
 
8,314
 
 
8,520
 
Customer deposits
 
 
34,125
 
 
30,730
 
All other
 
 
7,327
 
 
6,591
 
 
 
$
91,008
 
$
99,358
 
 
The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):
 
 
 
2014
 
2013
 
Balance as of January 1
 
$
14,719
 
$
14,886
 
Provision for warranties issued in current year
 
 
1,179
 
 
1,400
 
Provision for pre-existing warranties
 
 
-
 
 
650
 
Payments
 
 
(1,285)
 
 
(1,573)
 
Balance as of March 31
 
$
14,613
 
$
15,363
 
 
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.