ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following (in thousands):

	March 31, 2022		December 31, 2021
Accrual for inventories in-transit	$	31,370	$	28,536
Warranty accrual	8,731		8,326
Accrued compensation and bonus	8,904		7,025
Build-to-suit lease liability	8,823		4,273
Other	41,141		21,613
Accrued expenses	$	98,969	$	69,773

Schedule of Changes in Warranty Liability

The changes in the Company’s warranty accrual, included in accrued expenses on the accompanying condensed consolidated balance sheets, were as follows for the fiscal periods indicated (in thousands):

	Three Months Ended March 31,
	2022		2021
Warranty accrual, beginning of period	$	8,326	$	6,728
Warranty claims	(1,484)		(1,461)
Warranty costs accrued	1,889		2,804
Warranty accrual, end of period	$	8,731	$	8,071