Accrued Expenses And Other Current Liabilities

6 Months Ended

Jun. 30, 2018

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)	2018		2017		2017
Employee compensation and benefits	$	34,230	$	36,861	$	39,365
Current portion of accrued warranty	25,319		21,705		23,055
Income taxes payable	2,591		19,235		3,561
Customer rebates	12,063		11,397		11,124
Other	30,078		25,256		25,744
Accrued expenses and other current liabilities	$	104,281	$	114,454	$	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 six months ended June 30:



(In thousands)	2018			2017
Balance at beginning of period	$	38,502		$	32,393
Provision for warranty expense	16,132			11,833
Warranty liability from acquired businesses	482			150
Warranty costs paid	(11,510		)	(9,079		)
Balance at end of period	43,606			35,297
Less long-term portion	18,287			13,592
Current portion of accrued warranty	$	25,319		$	21,705