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Accrued Expenses and Other Current Liabilities
 9 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities Accrued Expenses and Other Current Liabilities
The components of accrued expenses and other current liabilities were as follows:
(in millions)September 30, 2022December 31, 2021
Employee compensation and related costs$68.5 $70.3 
Accrued rebates58.6 28.7 
Warranty liability - current portion39.5 2.4 
Professional and consulting services25.0 22.8 
Other50.1 40.1 
Accrued expenses and other current liabilities$241.7 $164.3 
Product Warranty Costs
The Company provides a four-year warranty on Personal Diabetes Managers (“PDMs”) and Controllers sold in the United States and PDMs sold in Europe, a five-year warranty on PDMs sold in Canada, and may replace Pods that do not function in accordance with product specifications. The Company estimates its warranty obligation at the time the product is shipped based on historical experience and the estimated cost to service the claims. Since the Company continues to introduce new products and versions, the anticipated performance of the product over the warranty period is also considered in estimating warranty reserves. Warranty expense is recorded in cost of revenue in the consolidated statements of operations. Cost to service the claims reflects the current product cost. Reconciliations of the changes in the Company’s product warranty liability were as follows: 
Three Months Ended September 30,Nine Months Ended September 30,
(in millions)2022202120222021
Product warranty liability at beginning of period$11.6 $6.5 $6.8 $6.7 
Warranty expense - other3.4 3.0 14.5 7.9 
Warranty expense - voluntary medical device correction36.8 — 36.8 — 
Change in estimate(3.1)— (3.1)— 
Warranty claims settled(3.9)(2.8)(10.2)(7.9)
Product warranty liability at the end of period$44.8 $6.7 $44.8 $6.7 
In October 2022, the Company issued a voluntary medical device correction notice for its Omnipod DASH PDM relating to its battery. The Company accrued an estimated liability of $36.8 million related to this issue during the three and nine months ended September 30, 2022, the majority of which represents product, reclaim and shipping and handling costs and the remainder of which represents incremental distribution and customer service support costs.