Accrued Expenses And Other Current Liabilities

6 Months Ended

Jun. 30, 2016

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)	2016		2015		2015
Employee compensation and benefits	$	41,467	$	27,750	$	25,147
Taxes payable	19,028		8,228		—
Current portion of accrued warranty	18,914		15,985		17,020
Sales rebates	11,711		7,561		7,993
Other	22,124		18,228		19,002
Accrued expenses and other current liabilities	$	113,244	$	77,752	$	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 six months ended June 30:



(In thousands)	2016			2015
Balance at beginning of period	$	26,204		$	21,641
Provision for warranty expense	10,472			8,367
Warranty liability from acquired businesses	125			165
Warranty costs paid	(7,038		)	(5,789		)
Balance at end of period	29,763			24,384
Less long-term portion	10,849			8,399
Current portion of accrued warranty	$	18,914		$	15,985