Accrued Expenses And Other Current Liabilities

3 Months Ended

Mar. 31, 2016

Accrued Expenses And Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

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



	March 31,				December 31,
(In thousands)	2016		2015		2015
Employee compensation and benefits	$	30,900	$	23,727	$	25,147
Current portion of accrued warranty	18,185		15,284		17,020
Taxes payable	17,508		5,610		—
Sales rebates	9,735		7,016		7,993
Other	23,326		17,862		19,002
Accrued expenses and other current liabilities	$	99,654	$	69,499	$	69,162

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 three months ended March 31:



(In thousands)	2016			2015
Balance at beginning of period	$	26,204		$	21,641
Provision for warranty expense	5,477			4,531
Warranty liability from acquired businesses	125			—
Warranty costs paid	(3,692		)	(2,666		)
Balance at end of period	28,114			23,506
Less long-term portion	9,929			8,222
Current portion of accrued warranty	$	18,185		$	15,284