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OTHER ACCRUED LIABILITIES - Major Components of Other Accrued Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Payables and Accruals [Abstract] |  |  |
Customer deposits | $ 45,586 | $ 32,129 |
Chassis converter pool agreements | 27,312 | 20,345 |
Warranty | 21,286 | 22,061 | $ 22,045
Payroll and related taxes | 40,265 | 29,219 |
Self-insurance | 11,311 | 10,718 | $ 11,152
Accrued interest | 3,817 | 3,854 |
Operating lease obligations | 9,049 | 6,120 |
Accrued taxes | 24,662 | 24,793 |
All other | 12,313 | 9,088 |
Other accrued liabilities | $ 195,601 | $ 158,327 |

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- Definition Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(1),(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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