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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2024
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,
2024		December 31,
2023
Warranty$20,564 $21,286 
Chassis converter pool agreements32,616 27,312 
Payroll and related taxes14,180 40,265 
Customer deposits35,571 45,586 
Self-insurance11,965 11,311 
Accrued interest8,316 3,817 
Operating lease obligations11,034 9,049 
Accrued taxes8,018 24,662 
All other9,393 12,313 
$151,657 $195,601 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20242023
Balance as of January 1$21,286 $22,061 
Provisions and revisions to estimates3,811 2,705 
Payments(4,533)(3,255)
Balance as of September 30$20,564 $21,511 
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