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OTHER ACCRUED LIABILITIES | 9 Months Ended
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Sep. 30, 2022
Payables and Accruals [Abstract] |
OTHER ACCRUED LIABILITIES | OTHER ACCRUED LIABILITIES The following table presents the major components of Other accrued liabilities (in thousands):
| September 30, 2022 |  | December 31, 2021
Warranty | $ | 21,574 |  |  | $ | 22,045 |
Chassis converter pool agreements | 16,938 |  |  | 18,185 |
Payroll and related taxes | 24,324 |  |  | 15,679 |
Customer deposits | 32,869 |  |  | 17,646 |
Self-insurance | 11,378 |  |  | 11,152 |
Accrued interest | 8,375 |  |  | 4,288 |
Operating lease obligations | 6,229 |  |  | 3,507 |
Accrued taxes | 21,608 |  |  | 8,425 |
All other | 15,020 |  |  | 14,389 |
| $ | 158,315 |  |  | $ | 115,316 |
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
| 2022 |  | 2021
Balance as of January 1 | $ | 22,045 |  |  | $ | 20,570 |
Provisions and revisions to estimates | 1,832 |  |  | 3,779 |
Payments | (2,303) |  |  | (2,882) |
Balance as of September 30 | $ | 21,574 |  |  | $ | 21,467 |
The Company offers a limited warranty for its products with a coverage period that ranges between one and 5 years, except that the coverage period for DuraPlate® trailer panels is 10 years. The Company passes through component manufacturers’ warranties to our customers. The Company’s policy is to accrue the estimated cost of warranty coverage at the time of the sale.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + 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 210.5-02.19(a),20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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