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GUARANTEES
 12 Months Ended
Dec. 26, 2020
Guarantees [Abstract]  
GUARANTEES GUARANTEES
The Company’s product warranty accrual reflects management’s best estimate of probable liability under its product warranties. Historical product claims data is used to estimate the cost of product warranties at the time revenue is recognized.
Changes in the product warranty accrual, which is recorded in “Accrued expenses”, for the years ended December 26, 2020 and December 28, 2019, were as follows:
20202019
Balance, beginning of period
$13,532 $17,008 
Payments made
(10,228)(17,484)
Change in liability for warranties issued during the period
12,287 16,080 
Change in liability for pre-existing warranties
(804)(2,072)
Balance, end of period
$14,787 $13,532