Accrued Expenses And Other Current Liabilities

9 Months Ended

Sep. 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:



	September 30,				December 31,
(In thousands)	2017		2016		2016
Employee compensation and benefits	$	42,646	$	45,299	$	47,459
Current portion of accrued warranty	23,558		19,607		20,393
Taxes payable	5,613		—		41
Customer rebates	11,120		10,998		9,329
Other	26,912		21,829		21,513
Accrued expenses and other current liabilities	$	109,849	$	97,733	$	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 nine months ended September 30:



(In thousands)	2017			2016
Balance at beginning of period	$	32,393		$	26,204
Provision for warranty expense	18,570			15,494
Warranty liability from acquired businesses	150			125
Warranty costs paid	(13,963		)	(10,833		)
Balance at end of period	37,150			30,990
Less long-term portion	13,592			11,383
Current portion of accrued warranty	$	23,558		$	19,607