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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2024
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,
| 2024 |  | 2023 |  | 2022
Balance at beginning of year | $ | 1,079 |  |  | $ | 428 |  |  | $ | 429 |
Expected losses | 381 |  |  | 651 |  |  | 179 |
Write-offs, net of recoveries | (58) |  |  | — |  |  | (180) |
Balance at end of year | $ | 1,402 |  |  | $ | 1,079 |  |  | $ | 428 |
Prepaid Expenses and Other Current Assets | Prepaid expenses and other as of December 31, 2024 and 2023 consists of the following (in thousands):
| December 31,
| 2024 |  | 2023
Chassis converter pool agreements | $ | 57,109 |  |  | $ | 27,312 |
Income tax receivables | 10,269 |  |  | 11,840 |
Insurance premiums & maintenance/subscription agreements | 5,595 |  |  | 5,899 |
Commodity swap contracts | 163 |  |  | 1,511 |
All other | 3,097 |  |  | 4,895 |
| $ | 76,233 |  |  | $ | 51,457 |
Schedule of Product Warranty Liability | The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
| 2024 |  | 2023
Balance as of January 1 | $ | 21,286 |  |  | $ | 22,061 |
Provision and revisions to estimates | 2,581 |  |  | 3,716 |
Payments | (6,909) |  |  | (4,491) |
Balance as of December 31 | $ | 16,958 |  |  | $ | 21,286 |
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):
| 2024 |  | 2023
Balance as of January 1 | $ | 11,311 |  |  | $ | 10,718 |
Expense | 40,511 |  |  | 39,890 |
Payments | (39,624) |  |  | (39,297) |
Balance as of December 31 | $ | 12,198 |  |  | $ | 11,311 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482425/460-10-50-8 + Details
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