Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Accrued Expenses

Accrued expenses as of December 31, 2019 and 2018 consisted of accruals for the following (in thousands):

	2019		2018
Salaries and wages	$	29,725	$	23,289
Taxes other than income taxes, primarily Value Added Taxes	22,194		23,197
Warranty	11,626		16,353
Rebates	10,743		7,966
Severance	7,023		1,657
Professional	6,869		5,888
IT service contracts	6,125		—
Freight	3,744		3,363
Interest	3,608		3,992
Advance payment on sale of land & buildings	3,471		—
Deferred revenue	3,173		2,416
Product liability, current portion	2,736		2,728
IT licenses	2,114		—
Derivatives (foreign currency forward exchange contracts)	905		219
Insurance	699		738
Rent	415		483
Supplemental Executive Retirement Program liability Plan (SERP)	391		391
Other items, principally trade accruals	5,386		7,187
Accrued Expenses	$	120,947	$	99,867

Accrued Warranty Costs

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

	2019			2018
Balance as of January 1	$	16,353		$	22,468
Warranties provided during the period	5,504			7,106
Settlements made during the period	(10,882		)	(13,731		)
Changes in liability for pre-existing warranties during the period, including expirations	651			510
Balance as of December 31	$	11,626		$	16,353