Accrued Expenses And Other Current Liabilities

9 Months Ended

Sep. 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:



	September 30,				December 31,
(In thousands)	2015		2014		2014
Employee compensation and benefits	$	31,870	$	26,219	$	21,273
Current portion of accrued warranty	16,569		14,070		14,516
Sales rebates	7,508		5,457		5,515
Taxes payable	1,729		703		756
Other	17,885		15,550		15,591
Accrued expenses and other current liabilities	$	75,561	$	61,999	$	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 nine months ended September 30:



(In thousands)	2015			2014
Balance at beginning of period	$	21,641		$	17,325
Provision for warranty expense	12,706			9,329
Warranty liability from acquired businesses	240			688
Warranty costs paid	(9,278		)	(6,441		)
Balance at end of period	25,309			20,901
Less long-term portion	8,740			6,831
Current portion of accrued warranty	$	16,569		$	14,070