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Product Warranties
9 Months Ended
Sep. 28, 2019
Product Warranties Disclosures [Abstract]  
Product Warranties Product Warranties

The Corporation issues certain warranty policies on its office furniture and hearth products that provide for repair or replacement of any covered product or component that fails during normal use because of a defect in design, materials, or workmanship. Allowances have been established for the anticipated future costs associated with the Corporation's warranty programs.

A warranty allowance is determined by recording a specific allowance for known warranty issues and an additional allowance for unknown issues expected to be incurred based on historical experience.  Actual costs incurred could differ from the original estimates, requiring adjustments to the allowance.  Activity associated with warranty obligations was as follows (in thousands):
 
Nine Months Ended
 
September 28,
2019
 
September 29,
2018
Balance at beginning of period
$
15,450

 
$
15,388

Accruals for warranties issued during period
15,406

 
22,130

Adjustments related to pre-existing warranties
127

 
116

Warranty issues resolved during the period
(15,377
)
 
(22,203
)
Balance at end of period
$
15,606

 
$
15,431



The current and long-term portions of the allowance for estimated warranty issues are reflected within "Accounts payable and accrued expenses" and "Other Long-Term Liabilities", respectively, in the Condensed Consolidated Balance Sheets.
The following table summarizes when these estimated warranty issues are expected to be paid (in thousands):
 
September 28,
2019
 
December 29,
2018
Current - in the next twelve months
$
9,538

 
$
9,455

Long-term - beyond one year
6,068

 
5,995

Total
$
15,606

 
$
15,450