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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
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,
202420232022
Balance at beginning of year$1,079 $428 $429 
Expected losses381 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,
20242023
Chassis converter pool agreements$57,109 $27,312 
Income tax receivables10,269 11,840 
Insurance premiums & maintenance/subscription agreements5,595 5,899 
Commodity swap contracts163 1,511 
All other3,097 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):
20242023
Balance as of January 1$21,286 $22,061 
Provision and revisions to estimates2,581 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):
20242023
Balance as of January 1$11,311 $10,718 
Expense40,511 39,890 
Payments(39,624)(39,297)
Balance as of December 31$12,198 $11,311