Accrued Expenses And Other Current Liabilities

3 Months Ended

Mar. 31, 2017

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)	2017		2016		2016
Employee compensation and benefits	$	31,202	$	30,900	$	47,459
Current portion of accrued warranty	20,397		18,185		20,393
Taxes payable	14,624		17,508		41
Customer rebates	10,440		9,735		9,329
Other	24,357		23,326		21,513
Accrued expenses and other current liabilities	$	101,020	$	99,654	$	98,735

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)	2017			2016
Balance at beginning of period	$	32,393		$	26,204
Provision for warranty expense	5,306			5,477
Warranty liability from acquired businesses	—			125
Warranty costs paid	(4,590		)	(3,692		)
Balance at end of period	33,109			28,114
Less long-term portion	12,712			9,929
Current portion of accrued warranty	$	20,397		$	18,185