Accrued Expenses And Other Current Liabilities

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following at December 31:

(In thousands)	2018		2017
Employee compensation and benefits	$	33,835	$	39,365
Current portion of accrued warranty	32,180		23,055
Customer rebates	6,193		11,124
Other	27,020		29,305
Accrued expenses and other current liabilities	$	99,228	$	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 historical warranty costs, current trends, product mix, and 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 years ended December 31:

(In thousands)	2018		2017		2016
Balance at beginning of period	$	38,502	$	32,393	$	26,204
Provision for warranty expense	31,819		25,399		20,985
Warranty liability from acquired businesses	760		150		125
Warranty costs paid	(24,551)		(19,440)		(14,921)
Balance at end of period	46,530		38,502		32,393
Less long-term portion	14,350		15,447		12,000
Current portion of accrued warranty at end of period	$	32,180	$	23,055	$	20,393