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OTHER ACCRUED LIABILITIES
 3 Months Ended
Mar. 31, 2019
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES
OTHER ACCRUED LIABILITIES
The following table presents the major components of Other Accrued Liabilities (in thousands):
 
March 31,
2019
 
December 31,
2018
Warranty
$
23,012

 
$
22,247

Chassis converter pool agreements
22,869

 
22,273

Payroll and related taxes
21,831

 
16,096

Customer deposits
20,571

 
23,483

Self-insurance
11,194

 
9,890

Accrued interest
9,207

 
4,779

Operating lease obligations
3,640

 
—

Accrued taxes
2,789

 
7,653

All other
12,109

 
9,963

 
$
127,222

 
$
116,384


The following table presents the changes in the product warranty accrual included in Other Accrued Liabilities (in thousands):
 
2019
 
2018
Balance as of January 1
$
22,247

 
$
20,132

Provision for warranties issued in current year
1,948

 
1,524

Payments
(1,183
)
 
(1,353
)
Balance as of March 31
$
23,012

 
$
20,303


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.