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OTHER ACCRUED LIABILITIES | 3 Months Ended
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Mar. 31, 2026
Payables and Accruals [Abstract] |
OTHER ACCRUED LIABILITIES | OTHER ACCRUED LIABILITIES The following table presents the major components of Other accrued liabilities (in thousands):
| March 31, 2026 |  | December 31, 2025
Warranty | $ | 12,397 |  |  | $ | 12,902 |
Chassis converter pool agreements | 46,272 |  |  | 59,599 |
Payroll and related taxes | 13,058 |  |  | 12,077 |
Customer deposits | 20,622 |  |  | 26,450 |
Self-insurance | 11,925 |  |  | 11,644 |
Accrued interest | 8,629 |  |  | 4,011 |
Operating lease obligations | 10,022 |  |  | 13,319 |
Accrued taxes | 8,706 |  |  | 6,731 |
All other | 8,606 |  |  | 9,823 |
| $ | 140,237 |  |  | $ | 156,556 |
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
| 2026 |  | 2025
Balance as of January 1 | $ | 12,902 |  |  | $ | 16,958 |
Provisions and revisions to estimates | 448 |  |  | 587 |
Payments | (953) |  |  | (1,561) |
Balance as of March 31 | $ | 12,397 |  |  | $ | 15,984 |
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.

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