3. Supplemental Financial Information

Accounts Receivable

Accounts receivable, net, consisted of the following at the dates indicated:



(in thousands)	September 28, 2019			September 29, 2018
Accounts receivable	$	10,637		$	24,167
Allowance for doubtful accounts	(100		)	(100		)
Accounts receivable, net	$	10,537		$	24,067

Product Warranties

The following table reflects activity in accrued warranty cost (current and long-term portion combined) for the fiscal years presented:



(in thousands)	2019			2018			2017
Balance at beginning of period	$	22,646		$	20,910		$	19,444
Add: current period accruals	10,869			11,454			11,075
Less: current period reductions of accrual	(11,172		)	(9,718		)	(9,609		)
Balance at end of period	$	22,343		$	22,646		$	20,910

Extended Warranties

The following table reflects activity in deferred warranty income (current and long-term portions combined), for the sale of extended warranties of two to five years, for the fiscal years presented:



(in thousands)	2019			2018			2017
Balance at beginning of period	$	23,191		$	19,295		$	16,187
Add: current period deferred income	9,238			10,854			9,146
Less: current period recognition of income	(8,384		)	(6,958		)	(6,038		)
Balance at end of period	$	24,045		$	23,191		$	19,295

With the adoption of ASU No. 2016-12 (as described in Note 2, Summary of Significant Accounting Policies and Recently Issued Accounting Standards), the outstanding balance of deferred warranty income in the table above is considered a "contract liability", and represents a performance obligation of the Company that we satisfy over the term of the arrangement but for which we have been paid in full at the time the warranty was sold. We expect to recognize $8.6 million in fiscal 2020, and the remaining balance thereafter.

Self-Insurance

The following table reflects the total accrued self-insurance liability, comprised of workers' compensation and health insurance related claims, at the dates indicated:



(in thousands)	September 28, 2019		September 29, 2018
Current portion	2,933		3,332
Long-term portion	1,775		1,901
Total accrued self-insurance	$	4,708	$	5,233

The current and long-term portions of the accrued self-insurance liability are included in accrued expenses and other liabilities, respectively, on the accompanying Consolidated Balance Sheets.

Shipping and Handling

Shipping and handling revenues represent costs billed to customers and are presented as part of net sales on the accompanying Consolidated Statements of Operations. Shipping and handling costs incurred are included in cost of goods sold. Shipping and handling revenues recognized were $19.4 million, $20.7 million and $19.1 million for the fiscal years ended 2019, 2018 and 2017, respectively. The related cost of goods sold were $17.0 million, $17.8 million and $17.0 million for the fiscal years ended 2019, 2018 and 2017, respectively.

Derivative Instruments

We are charged variable rates of interest on our indebtedness outstanding under the Amended Credit Agreement (defined in Note 8) which exposes us to fluctuations in interest rates. On October 24, 2018, the Company entered into a four-year interest rate collar with a $150.0 million notional value with an effective date of November 30, 2018. The collar was entered into in order to partially mitigate our exposure to interest rate fluctuations on our variable rate debt. The collar establishes a range where we will pay the counterparty if the three-month LIBOR rate falls below the established floor rate of 1.5%, and the counterparty will pay us if the three-month LIBOR rate exceeds the ceiling rate of 3.3% The collar settles quarterly through the termination date of September 30, 2022. No payments or receipts are exchanged on the interest rate collar contracts unless interest rates rise above or fall below the contracted ceiling or floor rates.

Changes in the interest rate collar fair value are recorded in interest expense as the collar does not qualify for hedge accounting. At September 28, 2019, the fair value of the interest rate collar contract was $(1.2) million and is included in "other current liabilities" on the Consolidated Balance Sheets. The fair value of the interest rate collar is a Level 2 fair value measurement, based on quoted prices of similar items in active markets.