Other Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Liabilities and Other Liabilities [Abstract]

Other Accrued Expenses and Other Liabilities

10. Other Accrued Expenses and Other Liabilities

The following table details the major components of other accrued expenses:

	December 31, 2022		December 31, 2021
Accrued rebates and volume discounts	$	47,660	$	52,909
Warranty	43,351		43,449
Operating lease liabilities	42,649		43,086
Taxes other than income (1)	33,782		49,992
Accrued interest	20,591		20,426
Accrued commissions (non-employee)	15,808		16,273
Restructuring and exit costs	14,510		13,797
Other (none of which are individually significant)	99,986		107,165
Total other accrued expenses	$	318,337	$	347,097

(1) Taxes other than income includes a $15.3 million deferral of employment taxes related to the U.S. CARES Act as of December 31, 2021.

The following table details the major components of other liabilities (non-current):

	December 31, 2022		December 31, 2021
Operating lease liabilities	$	165,741	$	134,448
Defined benefit and other post-retirement benefit plans	92,630		138,992
Deferred compensation	82,479		88,681
Unrecognized tax benefits	34,361		79,757
Legal and environmental	30,139		31,304
Deferred revenue	19,879		21,513
Warranty	5,098		5,119
Other	44,576		32,728
Total other liabilities	$	474,903	$	532,542

Warranty

Estimated warranty program claims are provided for at the time of sale. Amounts provided for are based on historical costs and adjusted for new claims. The changes in the carrying amount of product warranties were as follows:

	Years Ended December 31,
	2022		2021		2020
Beginning Balance, December 31 of the Prior Year	$	48,568	$	51,088	$	49,116
Provision for warranties	60,758		67,212		60,902
Settlements made	(59,612)		(65,498)		(60,853)
Other adjustments, including acquisitions and currency translation	(1,265)		(4,234)		1,923
Ending Balance, December 31	$	48,449	$	48,568	$	51,088