Accrued Expenses And Other Current Liabilities

3 Months Ended

Mar. 31, 2018

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)	2018		2017		2017
Employee compensation and benefits	$	26,673	$	31,202	$	39,365
Current portion of accrued warranty	24,813		20,397		23,055
Taxes payable	8,916		14,624		3,561
Customer rebates	11,589		10,440		11,124
Other	37,827		24,357		25,744
Accrued expenses and other current liabilities	$	109,818	$	101,020	$	102,849

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)	2018			2017
Balance at beginning of period	$	38,502		$	32,393
Provision for warranty expense	7,475			5,306
Warranty costs paid	(5,717		)	(4,590		)
Balance at end of period	40,260			33,109
Less long-term portion	15,447			12,712
Current portion of accrued warranty	$	24,813		$	20,397