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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
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