Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities are comprised of the following:



(in thousands)	December 31, 2019		January 1, 2019 ^*
Accrued payroll and related liabilities	$	4,999	$	5,146
Accrued bonus and commissions	448		342
Accrued insurance liabilities	1,543		1,060
Accrued job costs	8,563		10,783
Bank overdraft	—		1,334
Legal settlements	—		32,578
Assurance-type warranty liabilities	2,886		2,400
Other accrued liabilities	1,606		2,558
Total	$	20,045	$	56,201

Our construction-type contracts regularly include warranties to end customers that guarantee the work performed against defects in workmanship and the material we supply. These standard warranties are assurance-type warranties and do not offer any additional services. Therefore, these assurance-type warranties are not considered separate performance obligations and the expected cost of assurance-type warranties are accrued as an expense within cost of sales.

Our reconciliation of assurance-type warranties are as follows:



(in thousands)	December 31, 2019			January 1, 2019 ^*
Balance at the beginning of the period	$	2,400		$	2,584
Accruals for warranties issued	272			436
Accruals related to pre-existing warranties (including changes in estimates)	1,691			465
Settlements made	(1,477		)	(1,085		)
Balance at the end of the period	$	2,886		$	2,400

The Company also offers service-type warranties on certain construction-type projects. These service-type warranties were not accounted for as a separate performance obligation prior to the adoption of ASC Topic 606. Upon adoption of ASC Topic 606, we allocated a portion of the contract's transaction price to the service-type warranty based on its estimated standalone selling price. The accounting for service-type warranties under ASC Topic 606 did not have a material impact to the consolidated financial statements as of January 1, 2019 and for the year ended December 31, 2019.

* See Note 3 - Accounting Standards for the impact of adoption of new accounting standards.