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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2017
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,
 
 
 
2017
 
2016
 
Customer deposits
 
$
30,702
 
$
19,302
 
Payroll and related taxes
 
 
29,523
 
 
26,793
 
Warranty
 
 
21,107
 
 
20,520
 
Self-insurance
 
 
11,469
 
 
8,387
 
Accrued taxes
 
 
7,320
 
 
6,400
 
All other
 
 
12,765
 
 
10,912
 
 
 
$
112,886
 
$
92,314
 
 
The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):
 
 
 
September 30,
 
September 30,
 
 
 
2017
 
2016
 
Balance as of January 1
 
$
20,520
 
$
19,709
 
Provision for warranties issued in current year
 
 
4,159
 
 
5,368
 
Supreme Acquisition
 
 
1,581
 
 
-
 
(Recovery of) Provision for pre-existing warranties
 
 
(225)
 
 
126
 
Payments
 
 
(4,928)
 
 
(4,918)
 
Balance as of September 30
 
$
21,107
 
$
20,285
 
 
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.