Accrued Expenses And Other Current Liabilities

9 Months Ended

Sep. 30, 2019

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:

	September 30,		December 31,
(In thousands)	2019		2018
Employee compensation and benefits	$	44,193	$	33,835
Current portion of accrued warranty	33,710		32,180
Other	63,044		33,213
Accrued expenses and other current liabilities	$	140,947	$	99,228

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, 2019:

(In thousands)
Balance at beginning of period	$	46,530
Provision for warranty expense	24,861
Warranty costs paid	(21,741)
Balance at end of period	49,650
Less long-term portion	15,940
Current portion of accrued warranty at end of period	$	33,710