NOTE 6: Accrued Liabilities

Accrued liabilities at the end of fiscal 2017 and 2016 consisted of the following:

In Thousands	2017		2016

Payroll and other compensation	$	120,428	$	107,132
Commissions		4,442		5,901
Casualty and medical		16,067		14,933
Interest		6,592		6,397
Warranties		14,689		13,365
State and other tax accruals		5,222		4,737
Customer deposits		20,593		22,302
Deferred revenue		18,269		26,618
Contract reserves		5,109		8,822
Forward foreign exchange contracts		4,387		12,036
Litigation reserves		1,454		4,006
Environmental reserves		645		646
Deferred rent		1,645		1,925
Other		10,068		9,343
	$	229,610	$	238,163

Accrued liabilities are recorded to reflect the Company’s contractual obligations relating to warranty commitments to customers. Warranty coverage of various lengths and terms is provided to customers depending on standard offerings and negotiated contractual agreements. An estimate for warranty expense is recorded at the time of sale based on the length of the warranty, historical warranty return rates and repair costs.

Changes in the carrying amount of accrued product warranty costs are summarized as follows:

In Thousands	2017			2016

Balance, beginning of year	$	13,365		$	14,658
Warranty costs incurred		(1,875	)		(2,423	)
Product warranty accrual		4,658			6,850
Release of reserves		(1,907	)		(5,700	)
Foreign currency translation adjustment		448			(20	)
Balance, end of year	$	14,689		$	13,365