Other Current Liabilities

9 Months Ended

Sep. 30, 2022

Accrued Liabilities, Current [Abstract]

Other Current Liabilities

Other Current Liabilities

Components of other current liabilities were as follows (in thousands):

	September 30, 2022		December 31, 2021
Accrued self-insurance retentions	$	9,306	$	9,303
Accrued warranty and service liabilities	14,263		14,463
Accrued trade promotions	13,670		15,872
Payable for employee stock purchases	12,244		15,746
Customer advances and deferred revenue	60,657		60,554
Income taxes payable	13,652		5,200
Right of return refund liability	18,219		18,614
Operating lease liabilities, current	9,193		9,096
Other	41,553		42,311
Total	$	192,757	$	191,159

A liability is established for estimated future warranty and service claims that relate to current and prior period sales. The Company estimates warranty costs based on historical claim experience and other factors including evaluating specific product warranty issues. Following is a summary of activity in accrued warranty and service liabilities (in thousands):

Balance, December 31, 2021	$	14,463
Assumed in business acquisition	38
Charged to expense	6,251
Margin on parts sales reversed	1,811
Reductions for claims settled	(8,300)
Balance, September 30, 2022	$	14,263

Customer Advances and Deferred Revenue

Revenue is deferred when cash payments are received or due in advance of performance, including amounts which are refundable. This is also the case for services associated with certain product sales. During the three and nine months ended September 30, 2022, we recognized $11.2 million and $52.0 million, respectively, that was included in deferred revenue at December 31, 2021. During the three and nine months ended September 24, 2021, we recognized $16.4 million and $40.4 million, respectively, that was included in deferred revenue at December 25, 2020.