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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2018
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES
12.
OTHER ACCRUED LIABILITIES
 
The following table presents the major components of 
Other Accrued Liabilities 
(in thousands):
 
  
September 30,
  
December 31,
 
  
2018
  
2017
 
Payroll and related taxes $26,303  $27,840 
Customer deposits  23,044   26,059 
Warranty  21,465   20,132 
Chassis converter pool agreements  16,653   18,326 
Self-insurance  10,755   9,996 
Accrued taxes  4,731   9,224 
All other  17,359   17,333 
  $120,310  $128,910 
 
The following table presents the changes in the product warranty accrual included in 
Other Accrued Liabilities
 (in thousands):
 
  
2018
  
2017
 
Balance as of January 1 $20,132  $20,520 
Provision for warranties issued in current year  5,272   4,159 
Supreme Acquisition  -   1,581 
(Recovery of) Provision for pre-existing warranties  -   (225)
Payments  (3,939)  (4,928)
Balance as of September 30 $21,465  $21,107 
 
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.