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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

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,
			2021						2020						2019
Balance at beginning of year			$	536					$	670					$	665
Expected losses			10						362						282
Write-offs, net of recoveries			(117)						(496)						(277)
Balance at end of year			$	429					$	536					$	670

Prepaid Expenses and Other Current Assets

Prepaid expenses and other as of December 31, 2021 and 2020 consists of the following (in thousands):

			December 31,
			2021						2020
Chassis converter pool agreements			$	18,185					$	17,767
Income tax receivables			10,386						18,073
Insurance premiums & maintenance/subscription agreements			3,290						4,384
Assets held for sale			350						1,897
Commodity swap contracts			7,963						13,750
All other			3,621						7,165
			$	43,795					$	63,036

Schedule of Product Warranty Liability

The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):

			2021						2020
Balance as of January 1			$	20,570					$	22,575
Provision for warranties issued in current year			5,061						4,334
Net adjustment to warranty accrual			(170)						(228)
Payments			(3,416)						(6,111)
Balance as of December 31			$	22,045					$	20,570

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):

			2021						2020
Balance as of January 1			$	12,086					$	12,934
Expense			33,941						47,612
Payments			(34,875)						(48,460)
Balance as of December 31			$	11,152					$	12,086

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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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-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
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