ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following at:



	September 30,				December 31,
(In thousands)	2014		2013		2013
Employee compensation and benefits	$	26,219	$	22,966	$	18,583
Current portion of accrued warranty	14,070		11,351		11,731
Sales rebates	5,457		4,856		4,773
Current portion of contingent consideration related to acquisitions	3,705		4,608		3,462
Other	12,548		9,552		8,873
Accrued expenses and other current liabilities	$	61,999	$	53,333	$	47,422

Estimated costs related to product warranties are accrued at the time products are sold. In estimating its future warranty obligations, the Company considers various factors, including the Company’s (i) historical warranty costs, (ii) current trends, (iii) product mix, and (iv) sales. The following table provides a reconciliation of the activity related to the Company’s accrued warranty, including both the current and long-term portions, for the nine months ended September 30:



(In thousands)	2014			2013
Balance at beginning of period	$	17,325		$	12,729
Provision for warranty expense	9,329			11,010
Warranty liability from acquired businesses	688			21
Warranty costs paid	(6,441		)	(6,974		)
Total accrued warranty	20,901			16,786
Less long-term portion	6,831			5,435
Current portion of accrued warranty	$	14,070		$	11,351