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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2020
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,
2020		December 31,
2019
Warranty$20,756 $22,575 
Chassis converter pool agreements11,213 10,164 
Payroll and related taxes15,231 25,263 
Customer deposits38,257 19,324 
Self-insurance12,937 12,934 
Accrued interest8,732 4,696 
Operating lease obligations4,346 4,369 
Accrued taxes4,142 10,344 
All other16,942 14,561 
$132,556 $124,230 
The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20202019
Balance as of January 1$22,575 $22,247 
Provision for warranties issued in current year3,132 5,253 
Payments(4,951)(3,158)
Balance as of September 30$20,756 $24,342 
The Company offers a limited warranty for its products with a coverage period that ranges between one and 5 years, except that the coverage period for DuraPlate® trailer panels is 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.