Accrued and Other Current Liabilities

Components of accrued and other current liabilities are as follows:



	September 28, 2014		June 29, 2014
	(in thousands)
Payroll and related costs	$	16,059	$	16,369
Warranty liability	2,906		2,798
Accrued rebates	2,279		1,782
Sales allowances	1,812		1,778
Deferred revenues	4,582		4,749
Restructuring	764		3,236
Dismissal Agreement, patent litigation settlement, damages, and royalties payable to Broadcom Corporation ⁽¹⁾	4,926		4,970
Other	7,043		6,501
	$	40,371	$	42,183

(1) See Note 7.

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 three months ended September 28, 2014 were:



	(in thousands)
Balance at beginning of period	$	2,798
Accrual for warranties issued	629
Changes to pre-existing warranties (including changes in estimates)	(383		)
Settlements made (in cash or in kind)	(138		)
Balance at end of period	$	2,906