Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 26, 2020

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

(amounts in thousands)	September 26, 2020		December 31, 2019
Legal claims provision	$	106,175	$	79,332
Accrued sales and advertising rebates	82,311		67,250
Current portion of operating lease liability	43,999		45,254
Non-income related taxes	41,692		23,178
Accrued expenses	26,351		27,993
Current portion of warranty liability (Note 10)	20,763		21,054
Accrued interest payable	18,225		2,126
Current portion of accrued income taxes payable	17,455		1,999
Deferred revenue	12,399		7,986
Current portion of accrued claim costs relating to self-insurance programs	10,931		12,312
Current portion of derivative liability (Note 19)	3,679		4,068
Current portion of restructuring accrual (Note 17)	1,463		6,051
Total accrued expenses and other current liabilities	$	385,443	$	298,603

The legal claims provision relates primarily to contingencies associated with the ongoing legal matters disclosed in Note 21 - Commitments and Contingencies.

The accrued sales and advertising rebates, accrued interest payable, and non-income related taxes can fluctuate significantly period-over-period due to timing of payments.