v3.26.1
OTHER ACCRUED LIABILITIES
 6 Months Ended
Jun. 30, 2026
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
The following table presents the major components of Other accrued liabilities (in thousands):
June 30,
2026		December 31,
2025
Warranty$12,439 $12,902 
Chassis converter pool agreements35,550 59,599 
Payroll and related taxes14,310 12,077 
Customer deposits20,117 26,450 
Self-insurance12,173 11,644 
Accrued interest3,998 4,011 
Operating lease obligations9,711 13,319 
Accrued taxes8,071 6,731 
All other13,586 9,823 
$129,955 $156,556 

The following table presents the changes in the product warranty accrual included in Other accrued liabilities (in thousands):
20262025
Balance as of January 1$12,902 $16,958 
Provisions and revisions to estimates1,050 1,287 
Payments(1,513)(2,946)
Balance as of June 30$12,439 $15,299 
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.