Accrued and Other Current Liabilities

Components of accrued and other current liabilities are as follows:



	March 30, 2014		June 30, 2013
	(in thousands)
Payroll and related costs	$	15,224	$	22,267
Warranty liability	2,458		2,660
Accrued rebates	4,695		4,162
Deferred revenues	5,427		5,363
Restructuring	5,399		—
Dismissal Agreement, patent litigation settlement, damages, and sunset period royalties payable to Broadcom Corporation ⁽¹⁾	6,143		831
Other	7,803		8,578
	$	47,149	$	43,861

(1) See Note 8.

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 nine months ended March 30, 2014 were:



	(in thousands)
Balance at beginning of period	$	2,660
Accrual for warranties issued	1,046
Changes to pre-existing warranties (including changes in estimates)	(621		)
Settlements made (in cash or in kind)	(627		)
Balance at end of period	$	2,458