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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2023
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,
2023		December 31,
2022
Warranty$21,511 $22,061 
Chassis converter pool agreements36,132 20,345 
Payroll and related taxes34,273 29,219 
Customer deposits45,867 32,129 
Self-insurance13,095 10,718 
Accrued interest8,314 3,854 
Operating lease obligations7,835 6,120 
Accrued taxes7,712 24,793 
All other13,179 9,088 
$187,918 $158,327 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20232022
Balance as of January 1$22,061 $22,045 
Provisions and revisions to estimates2,705 1,832 
Payments(3,255)(2,303)
Balance as of September 30$21,511 $21,574 
The Company offers a limited warranty for its products with a coverage period that ranges between 1 and 5 years, except that the coverage period for DuraPlate® trailer panels is 10 years and the coverage period for steel main beams on flatbed trailer products exceeds 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.