ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

6 Months Ended

Jul. 01, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following at the dates indicated (in thousands):

	July 1, 2023		December 31, 2022
Product recall reserves(1)	$	42,939	$	94,807
Accrued freight and other operating expenses	29,973		56,354
Contract liabilities	18,274		7,702
Customer discounts, allowances, and returns	9,649		9,948
Advertising and marketing	20,007		11,547
Warranty reserve	9,614		9,996
Interest payable	174		941
Accrued capital expenditures	1,994		895
Other	29,546		19,209
Total accrued expenses and other current liabilities	$	162,170	$	211,399

_________________________

(1)See Note 10 for further discussion of our product recall reserves.