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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2019
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,
 
2019
 
2018
 
2017
Balance at beginning of year
$
665

 
$
869

 
$
951

Provision
282

 
63

 
119

Write-offs, net of recoveries
(277
)
 
(267
)
 
(201
)
Balance at end of year
$
670

 
$
665

 
$
869
Prepaid Expenses and Other Current Assets Prepaid expenses and other as of December 31, 2019 and 2018 consists of the following (in thousands):
 
December 31,
 
2019
 
2018
Chassis converter pool agreements
$
10,164

 
$
22,273

Income tax receivables
8,701

 
9,872

Insurance premiums & maintenance agreements
3,217

 
3,313

Assets held for sale
3,020

 
3,039

All other
16,120

 
12,764

 
$
41,222

 
$
51,261
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):
 
2019
 
2018
Balance as of January 1
$
22,247

 
$
20,132

Provision for warranties issued in current year
8,027

 
8,026

Liability adjustment due to divestiture of business
—

 
(420
)
Net adjustment to warranty accrual
(2,320
)
 
—

Payments
(5,379
)
 
(5,491
)
Balance as of December 31
$
22,575

 
$
22,247
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):
 
2019
 
2018
Balance as of January 1
$
9,890

 
$
9,996

Expense
57,733

 
66,493

Payments
(54,689
)
 
(66,599
)
Balance as of December 31
$
12,934

 
$
9,890