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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2016
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES
9.
OTHER ACCRUED LIABILITIES
 
The following table presents major components of Other Accrued Liabilities (in thousands):
 
 
 
September 30,
 
December 31,
 
 
 
2016
 
2015
 
Payroll and related taxes
 
$
28,726
 
$
34,427
 
Warranty
 
 
20,285
 
 
19,709
 
Customer Deposits
 
 
12,946
 
 
14,877
 
Self-Insurance
 
 
8,425
 
 
7,677
 
Accrued Taxes
 
 
5,017
 
 
8,075
 
All Other
 
 
8,248
 
 
8,277
 
 
 
$
83,647
 
$
93,042
 
 
The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):
 
 
 
September 30,
 
September 30,
 
 
 
2016
 
2015
 
Balance as of January 1
 
$
19,709
 
$
15,462
 
Provision for warranties issued in current year
 
 
5,368
 
 
5,578
 
Provision for (Recovery of) pre-existing warranties
 
 
126
 
 
(289)
 
Payments
 
 
(4,918)
 
 
(3,764)
 
Balance as of September 30
 
$
20,285
 
$
16,987
 
 
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.