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OTHER ACCRUED LIABILITIES
3 Months Ended
Mar. 31, 2020
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,
2020
December 31,
2019
Warranty$22,345  $22,575  
Chassis converter pool agreements7,418  10,164  
Payroll and related taxes14,211  25,263  
Customer deposits28,723  19,324  
Self-insurance14,268  12,934  
Accrued interest9,159  4,696  
Operating lease obligations4,737  4,369  
Accrued taxes3,013  10,344  
All other16,998  14,561  
$120,872  $124,230  
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20202019
Balance as of January 1$22,575  $22,247  
Provision for warranties issued in current year973  1,948  
Payments(1,203) (1,183) 
Balance as of March 31$22,345  $23,012  
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.