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OTHER ACCRUED LIABILITIES
 9 Months Ended
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 agreements16,938 18,185 
Payroll and related taxes24,324 15,679 
Customer deposits32,869 17,646 
Self-insurance11,378 11,152 
Accrued interest8,375 4,288 
Operating lease obligations6,229 3,507 
Accrued taxes21,608 8,425 
All other15,020 14,389 
$158,315 $115,316 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20222021
Balance as of January 1$22,045 $20,570 
Provisions and revisions to estimates1,832 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.