Other Accrued Liabilities

9 Months Ended

Jul. 01, 2023

Accounts Payable and Accrued Liabilities, Current [Abstract]

Other Accrued Liabilities

Other Accrued Liabilities

Other accrued liabilities consists of:

	July 1, 2023		October 1, 2022
Employee benefits	$	49,385	$	56,136
Contract reserves	45,771		46,547
Warranty accrual	22,348		23,072
Accrued income taxes	30,546		17,776
Other	58,853		71,845
Other accrued liabilities	$	206,903	$	215,376

In the ordinary course of business, we warrant our products against defects in design, materials and workmanship typically over periods ranging from twelve to sixty months. We determine warranty reserves needed by product line based on historical experience and current facts and circumstances. Activity in the warranty accrual is summarized as follows:

	Three Months Ended				Nine Months Ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Warranty accrual at beginning of period	$	22,062	$	24,471	$	23,072	$	26,602
Warranties issued during current period	2,279		2,973		7,231		6,373
Adjustments to pre-existing warranties	(15)		(195)		(458)		(261)
Reductions for settling warranties	(1,927)		(2,273)		(7,911)		(7,127)
Divestiture adjustment	—		—		—		(368)
Foreign currency translation	(51)		(389)		414		(632)
Warranty accrual at end of period	$	22,348	$	24,587	$	22,348	$	24,587