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PREPAID EXPENSES AND OTHER - Prepaid Expenses and Other Current Assets (Details) - USD ($) | Jun. 30, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |
Chassis converter pool agreements | $ 14,661,000 | $ 17,767,000
Assets held for sale | 350,000 | 1,897,000
Income tax receivables | 11,054,000 | 18,073,000
Restricted cash | 1,670,000 | 0
Insurance premiums & maintenance/subscription agreements | 8,226,000 | 4,384,000
Commodity swap contracts | 39,621,000 | 13,750,000
All other | 4,087,000 | 7,165,000
Prepaid expenses and other current assets | 79,669,000 | 63,036,000
Restricted cash | $ 1,700,000 | $ 0

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- Definition Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.5(c)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: 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(a)(4)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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