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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
12 Months Ended
Jun. 30, 2021
Accrued Liabilities And Other Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

7. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

 

 

 

As of June 30,

 

 

 

2021

 

 

2020

 

Warranty

 

$

22,329

 

 

$

20,004

 

Dealer incentives

 

 

10,634

 

 

 

9,180

 

Compensation and related accruals

 

 

6,046

 

 

 

1,488

 

Contract liabilities

 

 

1,848

 

 

 

559

 

Self-insurance

 

 

865

 

 

 

704

 

Inventory repurchase contingent obligation

 

 

471

 

 

 

1,132

 

Other

 

 

4,643

 

 

 

2,918

 

Total accrued expenses and other current liabilities

 

$

46,836

 

 

$

35,985

 

 

 

Accrued warranty liability activity was as follows:

 

 

 

For the Years Ended June 30,

 

 

 

2021

 

 

2020

 

Balance at the beginning of the period

 

$

20,004

 

 

$

17,205

 

Provisions

 

 

9,846

 

 

 

7,039

 

Payments made

 

 

(9,116

)

 

 

(7,634

)

Aggregate changes for preexisting warranties

 

 

1,595

 

 

 

3,394

 

Balance at the end of the period

 

$

22,329

 

 

$

20,004