Accrued Expenses And Other Current Liabilities

12 Months Ended

Dec. 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 December 31:



(In thousands)	2016		2015
Employee compensation and benefits	$	47,459	$	25,147
Current portion of accrued warranty	20,393		17,020
Customer rebates	9,329		7,993
Other	21,554		19,002
Accrued expenses and other current liabilities	$	98,735	$	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 years ended December 31:



(In thousands)	2016			2015			2014
Balance at beginning of period	$	26,204		$	21,641		$	17,325
Provision for warranty expense	20,985			17,267			12,860
Warranty liability from acquired businesses	125			240			688
Warranty costs paid	(14,921		)	(12,944		)	(9,232		)
Balance at end of period	32,393			26,204			21,641
Less long-term portion	12,000			9,184			7,125
Current portion of accrued warranty	$	20,393		$	17,020		$	14,516