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OTHER ACCRUED LIABILITIES - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Warranty	$ 20,658	$ 20,570	$ 22,345	$ 22,575
Chassis converter pool agreements	18,234	17,767
Payroll and related taxes	12,436	16,163
Customer deposits	31,118	37,792
Self-insurance	14,211	12,086
Accrued interest	8,699	4,368
Operating lease obligations	3,768	4,117
Accrued taxes	6,375	4,790
All other	11,825	13,327
Other accrued liabilities	$ 127,324	$ 130,980

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Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

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