(15) 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 27, 2014 and December 28, 2013, were as follows:

	2014			2013
Balance, beginning of period	$	20,711		$	15,333
Payments made		(13,900	)		(9,033	)
Change in liability for warranties issued during the period		13,130			15,193
Change in liability for pre-existing warranties		(181	)		(782	)

Balance, end of period	$	19,760		$	20,711