Accrued and Other Current Liabilities

6 Months Ended

Dec. 29, 2013

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Accrued and Other Current Liabilities

Accrued and Other Current Liabilities

Components of accrued and other current liabilities are as follows:

	December 29, 2013		June 30, 2013
	(in thousands)
Payroll and related costs	$	18,839	$	22,267
Warranty liability	2,430		2,660
Accrued rebates	5,190		4,162
Deferred revenues	5,646		5,363
Restructuring	7,450		—
Other	6,646		9,409
	$	46,201	$	43,861

The Company provides a warranty of between one to five years on its products. The Company records a provision for estimated warranty related costs at the time of sale based on historical product return rates and the Company’s estimates of future costs of fulfilling its warranty obligations. Changes to the warranty liability during six months ended December 29, 2013 were:

	(in thousands)
Balance at beginning of period	$	2,660
Accrual for warranties issued	658
Changes to pre-existing warranties (including changes in estimates)	(383		)
Settlements made (in cash or in kind)	(505		)
Balance at end of period	$	2,430