ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2021

ACCRUED LIABILITIES

ACCRUED LIABILITIES

8.    ACCRUED LIABILITIES

Accrued liabilities consist of the following (in thousands):

	March 31,		December 31,
	2021		2020
Compensation and fringe benefits	$	9,408	$	11,184
Warranty reserve		2,119		1,571
Income taxes payable		1,753		1,459
Right of use liabilities		4,543		4,666
Other accrued expenses		5,491		5,982
	$	23,314	$	24,862

Changes in the Company’s reserve for product warranty claims during 2021 were as follows (in thousands):

	March 31,
	2021
Warranty reserve at beginning of the year	$	1,571
Provision		608
Warranty expenditures		(35)
Effect of foreign currency translation		(25)
Warranty reserve at end of year	$	2,119