Accrued Liabilities

12 Months Ended

Dec. 31, 2023

Accrued Liabilities, Current [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 8 — ACCRUED LIABILITIES

Accrued liabilities consisted of the following:

	December 31,
(in thousands)	2023		2022
Sales reserves	$	103,907	$	115,366
Accrued salaries, bonus, paid time off and other benefits	72,726		99,524
Accrued import duties	18,741		30,847
Taxes other than income taxes payable	18,706		23,262
Product warranties	11,620		13,810
Other	46,358		45,950
	$	272,058	$	328,759

A reconciliation of product warranties is as follows:

	Year Ended December 31,
(in thousands)	2023		2022		2021
Balance at beginning of year	$	13,810	$	13,645	$	14,745
Provision for warranty claims	877		3,627		2,179
Warranty claims	(3,075)		(3,163)		(2,917)
Other	8		(299)		(362)
Balance at end of year	$	11,620	$	13,810	$	13,645

Schedule of Accrued Liabilities

Accrued liabilities consisted of the following:

	December 31,
(in thousands)	2023		2022
Sales reserves	$	103,907	$	115,366
Accrued salaries, bonus, paid time off and other benefits	72,726		99,524
Accrued import duties	18,741		30,847
Taxes other than income taxes payable	18,706		23,262
Product warranties	11,620		13,810
Other	46,358		45,950
	$	272,058	$	328,759

Reconciliation of Product Warranties

A reconciliation of product warranties is as follows:

	Year Ended December 31,
(in thousands)	2023		2022		2021
Balance at beginning of year	$	13,810	$	13,645	$	14,745
Provision for warranty claims	877		3,627		2,179
Warranty claims	(3,075)		(3,163)		(2,917)
Other	8		(299)		(362)
Balance at end of year	$	11,620	$	13,810	$	13,645