Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2019

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consist of accruals for the following (in thousands):

	September 30, 2019		December 31, 2018
Salaries and wages	$	27,473	$	23,289
Taxes other than income taxes, primarily Value Added Taxes	21,703		23,197
Warranty	12,796		16,353
Professional	6,695		5,888
Rebates	6,754		7,966
Advance payment on sale of land & buildings	3,436		—
Interest	3,284		3,992
Freight	2,887		3,363
Deferred revenue	2,887		2,416
Product liability, current portion	2,806		2,728
Severance	1,171		1,657
Insurance	618		738
Rent	514		483
Supplemental Executive Retirement Program liability	391		391
Derivative liabilities (foreign currency forward exchange contracts)	180		219
Other items, principally trade accruals	7,529		7,187
Accrued Expenses	$	101,124	$	99,867

Schedule of Product Warranty Liability

The following is a reconciliation of the changes in accrued warranty costs for the reporting period (in thousands):

Balance as of January 1, 2019	$	16,353
Warranties provided during the period	4,259
Settlements made during the period	(8,658		)
Changes in liability for pre-existing warranties during the period, including expirations	842
Balance as of September 30, 2019	$	12,796