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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2019
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other Accrued Liabilities (in thousands):
 
September 30,
2019
 
December 31,
2018
Warranty
$
24,342

 
$
22,247

Chassis converter pool agreements
23,957

 
22,273

Payroll and related taxes
27,223

 
16,096

Customer deposits
19,128

 
23,483

Self-insurance
11,795

 
9,890

Accrued interest
9,180

 
4,779

Operating lease obligations
3,658

 
—

Accrued taxes
5,727

 
7,653

All other
11,419

 
9,963

 
$
136,429

 
$
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
5,253

 
5,272

Payments
(3,158
)
 
(3,939
)
Balance as of September 30
$
24,342

 
$
21,465


The Company offers a limited warranty for its products with a coverage period that ranges between one and 5 years, except that the coverage period for DuraPlate® trailer panels is 10 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.