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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2025
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,
2025		December 31,
2024
Warranty$14,135 $16,958 
Chassis converter pool agreements70,299 57,109 
Payroll and related taxes18,125 12,931 
Customer deposits36,147 31,029 
Self-insurance10,986 12,198 
Accrued interest8,319 3,818 
Operating lease obligations12,987 11,782 
Accrued taxes6,271 6,572 
All other(1)
87,140 9,274 
___________________$264,409 $161,671 
(1)All other primarily consists of a liability due to the settlement of a large product liability claim.

The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20252024
Balance as of January 1$16,958 $21,286 
Provisions and revisions to estimates1,982 3,811 
Payments(4,805)(4,533)
Balance as of September 30$14,135 $20,564 
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 or when a specific recall notice has been issued.