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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Changes in the Allowance for Doubtful Accounts
The following table presents the changes in the allowance for doubtful accounts (in thousands):
 
Years ended December 31,
 
2018
 
2017
 
2016
Balance at beginning of year
$
869

 
$
951

 
$
956

Provision
63

 
119

 
117

Write-offs, net of recoveries
(267
)
 
(201
)
 
(122
)
Balance at end of year
$
665

 
$
869

 
$
951
Prepaid Expenses and Other Current Assets
Prepaid expenses and other as of December 31, 2018 and 2017 consists of the following (in thousands):
 
December 31,
 
2018
 
2017
Chassis converter pool agreements
$
22,273

 
$
18,326

Income tax receivables
9,872

 
10,821

Insurance premiums & maintenance agreements
3,313

 
6,860

Assets held for sale
3,039

 
10,777

All other
12,764

 
10,515

 
$
51,261

 
$
57,299
Changes in the Product Warranty Accrual Included in Other Accrued Liabilities
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
8,026

 
5,873

Liability adjustment due to divestiture of business
(420
)
 
—

Supreme acquisition
—

 
1,421

Provision for pre-existing warranties
—

 
(970
)
Payments
(5,491
)
 
(6,712
)
Balance as of December 31
$
22,247

 
$
20,132
Changes in the Self-Insurance Accrual Included in Other Accrued Liabilities
The following table presents the changes in the self-insurance accrual included in Other Accrued Liabilities (in thousands):
 
2018
 
2017
Balance as of January 1
$
9,996

 
$
8,387

Expense
66,493

 
38,817

Supreme Acquisition
—

 
2,555

Payments
(66,599
)
 
(39,763
)
Balance as of December 31
$
9,890

 
$
9,996