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OTHER ACCRUED LIABILITIES
6 Months Ended
Jun. 30, 2020
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other accrued liabilities (in thousands):
June 30,
2020
December 31,
2019
Warranty$21,933  $22,575  
Chassis converter pool agreements3,527  10,164  
Payroll and related taxes10,314  25,263  
Customer deposits28,964  19,324  
Self-insurance12,898  12,934  
Accrued interest4,583  4,696  
Operating lease obligations4,343  4,369  
Accrued taxes6,944  10,344  
All other13,524  14,561  
$107,030  $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 year2,302  1,948  
Payments(2,944) (1,183) 
Balance as of June 30$21,933  $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.