Accrued Expenses And Other Current Liabilities

6 Months Ended

Jun. 30, 2015

Accrued Expenses And Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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



	June 30,				December 31,
(In thousands)	2015		2014		2014
Employee compensation and benefits	$	27,750	$	23,417	$	21,273
Current portion of accrued warranty	15,985		13,548		14,516
Sales rebates	7,561		6,600		5,515
Taxes payable	8,228		1,015		756
Other	18,228		13,796		15,591
Accrued expenses and other current liabilities	$	77,752	$	58,376	$	57,651

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 six months ended June 30:



(In thousands)	2015			2014
Balance at beginning of period	$	21,641		$	17,325
Provision for warranty expense	8,367			6,439
Warranty liability from acquired businesses	165			608
Warranty costs paid	(5,789		)	(4,216		)
Balance at end of period	24,384			20,156
Less long-term portion	8,399			6,608
Current portion of accrued warranty	$	15,985		$	13,548