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PREPAID EXPENSES AND OTHER
 6 Months Ended
Jun. 30, 2025
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):
June 30,
2025		December 31,
2024
Chassis converter pool agreements$86,549 $57,109 
Income tax receivables22,025 10,269 
Insurance premiums & maintenance/subscription agreements11,065 5,595 
Commodity swap contracts1,952 163 
All other2,724 3,097 
$124,315 $76,233 
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. 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 10, 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.