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Accrued Expenses and Other Current Liabilities
 12 Months Ended
Dec. 31, 2020
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities are comprised of the following:
(in thousands)
December 31, 2020December 31, 2019
Accrued payroll and related liabilities$7,975 $4,999 
Accrued bonus and commissions7,652 448 
Accrued insurance liabilities1,008 1,543 
Accrued job costs3,131 8,563 
Assurance-type warranty liabilities4,056 2,886 
Other accrued liabilities925 1,606 
Total$24,747 $20,045 
The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) includes several taxpayer favorable provisions, one of which is the allowance for the deferral of the employer contribution of Federal Insurance Contributions Act (“FICA”) taxes. As of December 31, 2020, the company had a $6.5 million liability for FICA withholding, half recorded as an accrued payroll liability, with the remaining balance recorded in other long-term liabilities.
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, 2020
December 31, 2019 *
Balance at the beginning of the period$2,886 $2,400 
Accruals for warranties issued687 272 
Accruals related to pre-existing warranties (including changes in estimates)1,856 1,691 
Settlements made(1,373)(1,477)
Balance at the end of the period$4,056 $2,886 
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 December 31, 2020 and 2019.