7. Accrued Expenses and Other Current Liabilities

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


		September 30,				December 31,
(In thousands)		2013		2012		2012

Employee compensation and benefits	$	22,966	$	16,613	$	18,555
Warranty		11,351		8,013		9,125
Sales rebates		4,856		4,866		5,711
Contingent consideration related to acquisitions		4,608		5,667		5,429
Other		9,552		11,915		9,235
Accrued expenses and other current liabilities	$	53,333	$	47,074	$	48,055

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)		2013			2012
Balance at beginning of period – current	$	9,125		$	5,882
Balance at beginning of period – long-term		3,604			2,758
Balance at beginning of period – total		12,729			8,640
Provision for warranty expense		11,010			8,548
Warranty liability from acquired businesses		21			12
Warranty costs paid		(6,974	)		(5,813	)
Total accrued warranty		16,786			11,387
Less long-term portion		5,435			3,374
Current accrued warranty	$	11,351		$	8,013