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PREPAID EXPENSES AND OTHER | 9 Months Ended
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Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
PREPAID EXPENSES AND OTHER | PREPAID EXPENSES AND OTHER Prepaid expenses and other current assets consist of the following (in thousands):
| September 30, 2024 |  | December 31, 2023
Chassis converter pool agreements | $ | 32,617 |  |  | $ | 27,312 |
Assets held for sale | — |  |  | — |
Income tax receivables | 15,616 |  |  | 11,840 |
Insurance premiums & maintenance/subscription agreements | 7,183 |  |  | 5,899 |
Commodity swap contracts | 485 |  |  | 1,511 |
All other | 2,487 |  |  | 4,895 |
| $ | 58,388 |  |  | $ | 51,457 |
Chassis converter pool agreements represent chassis transferred to the Company on a restricted basis by the manufacturer, who retains the sole authority to authorize commencement of work on the chassis and to make certain other decisions with respect to the chassis including the terms and pricing of sales to the manufacturer’s dealers. There were no assets held for sale as of either date presented. Insurance premiums and maintenance/subscription agreements are charged to expense over the contractual life, which is generally one year or less. As further described in Note 9, commodity swap contracts relate to our hedging activities (that are in an asset position) to mitigate the risks associated with fluctuations in commodity prices. Other items primarily consist of investments held by the Company’s captive insurance subsidiary and other various prepaid and other assets. As of September 30, 2024 and December 31, 2023, there was no restricted cash included in prepaid expenses and other current assets.

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