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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Policies [Abstract] |
Changes in the Allowance for Doubtful Accounts | The following table presents the changes in expected losses (in thousands):
| Years ended December 31,
| 2020 |  | 2019 |  | 2018
Balance at beginning of year | $ | 670 |  |  | $ | 665 |  |  | $ | 869 |
Expected losses | 362 |  |  | 282 |  |  | 63 |
Write-offs, net of recoveries | (496) |  |  | (277) |  |  | (267) |
Balance at end of year | $ | 536 |  |  | $ | 670 |  |  | $ | 665 |
Prepaid Expenses and Other Current Assets | Prepaid expenses and other as of December 31, 2020 and 2019 consists of the following (in thousands):
| December 31,
| 2020 |  | 2019
Chassis converter pool agreements | $ | 17,767 |  |  | $ | 10,164 |
Income tax receivables | 18,073 |  |  | 8,701 |
Insurance premiums & maintenance agreements | 4,384 |  |  | 3,217 |
Assets held for sale | 1,897 |  |  | 3,020 |
All other | 20,915 |  |  | 16,120 |
| $ | 63,036 |  |  | $ | 41,222 |
Schedule of Product Warranty Liability | The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
| 2020 |  | 2019
Balance as of January 1 | $ | 22,575 |  |  | $ | 22,247 |
Provision for warranties issued in current year | 4,334 |  |  | 8,027 |
Net adjustment to warranty accrual | (228) |  |  | (2,320) |
Payments | (6,111) |  |  | (5,379) |
Balance as of December 31 | $ | 20,570 |  |  | $ | 22,575 |
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):
| 2020 |  | 2019
Balance as of January 1 | $ | 12,934 |  |  | $ | 9,890 |
Expense | 47,612 |  |  | 57,733 |
Payments | (48,460) |  |  | (54,689) |
Balance as of December 31 | $ | 12,086 |  |  | $ | 12,934 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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