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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
9 Months Ended
Mar. 29, 2020
Accrued Liabilities And Other Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

5.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

 

 

 

March 29,

 

 

June 30,

 

 

 

2020

 

 

2019

 

Warranty

 

$

19,318

 

 

$

17,205

 

Dealer incentives

 

 

11,172

 

 

 

12,623

 

Compensation and related accruals

 

 

2,757

 

 

 

3,494

 

Floor plan interest

 

 

2,570

 

 

 

2,060

 

Inventory repurchase contingent obligation

 

 

1,779

 

 

 

1,936

 

Insurance premium financing

 

 

941

 

 

 

 

Self-insurance

 

 

1,027

 

 

 

606

 

Debt interest

 

 

342

 

 

 

405

 

Current operating lease liabilities

 

 

334

 

 

 

 

Other

 

 

2,672

 

 

 

3,092

 

Total accrued expenses and other current liabilities

 

$

42,912

 

 

$

41,421

 

 

The following activity related to warranty liabilities was recorded in Accrued expenses and other current liabilities during the nine months ended March 29, 2020 and March 31, 2019:

 

 

 

Nine Months Ended

 

 

 

March 29,

 

 

March 31,

 

 

 

2020

 

 

2019

 

Balance at the beginning of the period

 

$

17,205

 

 

$

13,077

 

Provisions

 

 

5,828

 

 

 

5,735

 

Additions for Crest acquisition

 

 

 

 

 

727

 

Payments made

 

 

(5,921

)

 

 

(5,223

)

Aggregate changes for preexisting warranties

 

 

2,206

 

 

 

2,417

 

Balance at the end of the period

 

$

19,318

 

 

$

16,733