Accrued Liabilities

12 Months Ended

Sep. 28, 2018

NOTE 6: Accrued Liabilities

Accrued liabilities at the end of fiscal 2018 and 2017 consisted of the following:

In Thousands	2018		2017

Payroll and other compensation	$	120,434	$	120,428
Commissions		4,170		4,442
Casualty and medical		16,999		16,067
Interest		6,445		6,592
Warranties		14,485		14,689
State and other tax accruals		6,666		5,222
Customer deposits		15,540		20,593
Deferred revenue		21,036		18,666
Contract reserves		4,682		5,109
Forward foreign exchange contracts		7,040		4,387
Litigation reserves		1,633		1,454
Environmental reserves		1,141		645
Deferred rent		1,321		1,645
Other		11,138		10,068
	$	232,730	$	230,007

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	2018			2017

Balance, beginning of year	$	14,689		$	13,365
Warranty costs incurred		(2,146	)		(1,875	)
Product warranty accrual		7,613			4,658
Release of reserves		(5,398	)		(1,907	)
Foreign currency translation adjustment		(273	)		448
Balance, end of year	$	14,485		$	14,689