Accrued Expenses And Other Current Liabilities

6 Months Ended

Jun. 30, 2017

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)	2017		2016		2016
Employee compensation and benefits	$	36,861	$	41,467	$	47,459
Current portion of accrued warranty	21,705		18,914		20,393
Taxes payable	19,235		19,028		41
Customer rebates	11,397		11,711		9,329
Other	25,256		22,124		21,513
Accrued expenses and other current liabilities	$	114,454	$	113,244	$	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 six months ended June 30:



(In thousands)	2017			2016
Balance at beginning of period	$	32,393		$	26,204
Provision for warranty expense	11,833			10,472
Warranty liability from acquired businesses	150			125
Warranty costs paid	(9,079		)	(7,038		)
Balance at end of period	35,297			29,763
Less long-term portion	13,592			10,849
Current portion of accrued warranty	$	21,705		$	18,914