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PREPAID EXPENSES AND OTHER | 3 Months Ended
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Mar. 31, 2026
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):
| March 31, 2026 |  | December 31, 2025
Chassis converter pool agreements | $ | 47,899 |  |  | $ | 61,925 |
Income tax receivables | 976 |  |  | 11,694 |
Insurance premiums & maintenance/subscription agreements | 13,689 |  |  | 7,503 |
Commodity swap contracts | 2,362 |  |  | 1,422 |
All other | 3,423 |  |  | 3,592 |
| $ | 68,349 |  |  | $ | 86,136 |
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 an insurance receivable due to the settlement of a large product liability claim, investments held by the Company’s captive insurance subsidiary and other various prepaid and other assets.

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