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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Changes in the Allowance for Doubtful Accounts The following table presents the changes in expected losses (in thousands):
Years ended December 31,
202320222021
Balance at beginning of year$428 $429 $536 
Expected losses651 179 10 
Write-offs, net of recoveries— (180)(117)
Balance at end of year$1,079 $428 $429 
Prepaid Expenses and Other Current Assets Prepaid expenses and other as of December 31, 2023 and 2022 consists of the following (in thousands):
December 31,
20232022
Chassis converter pool agreements$27,312 $20,345 
Income tax receivables11,840 2,358 
Insurance premiums & maintenance/subscription agreements5,899 3,949 
Commodity swap contracts1,511 2,674 
All other4,895 5,601 
$51,457 $34,927 
Changes in the Self-Insurance Accrual Included in Other Accrued Liabilities
The following table presents the changes in the self-insurance accrual included in Other accrued liabilities (in thousands):
20232022
Balance as of January 1$10,718 $11,152 
Expense39,890 34,457 
Payments(39,297)(34,891)
Balance as of December 31$11,311 $10,718 
Schedule of Product Warranty Liability
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 
Provision and revisions to estimates3,716 2,806 
Payments(4,491)(2,790)
Balance as of December 31$21,286 $22,061