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PREPAID EXPENSES AND OTHER (Tables)
9 Months Ended
Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consist of the following (in thousands):
September 30,
2022
December 31,
2021
Chassis converter pool agreements$16,938 $18,185 
Assets held for sale— 350 
Income tax receivables3,934 10,386 
Insurance premiums & maintenance/subscription agreements6,101 3,290 
Commodity swap contracts301 7,963 
All other7,977 3,621 
$35,251 $43,795