Accrued Expenses And Other Current Liabilities

12 Months Ended

Dec. 31, 2017

Accrued Expenses and Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following at December 31:



(In thousands)	2017		2016
Employee compensation and benefits	$	39,365	$	47,459
Current portion of accrued warranty	23,055		20,393
Customer rebates	11,124		9,329
Other	29,305		21,554
Accrued expenses and other current liabilities	$	102,849	$	98,735

Estimated costs related to product warranties are accrued at the time products are sold. In estimating its future warranty obligations, the Company considers various factors, including the Company’s historical warranty costs, current trends, product mix, and sales.

The following table provides a reconciliation of the activity related to the Company’s accrued warranty, including both the current and long-term portions, for the years ended December 31:



(In thousands)	2017			2016			2015
Balance at beginning of period	$	32,393		$	26,204		$	21,641
Provision for warranty expense	25,399			20,985			17,267
Warranty liability from acquired businesses	150			125			240
Warranty costs paid	(19,440		)	(14,921		)	(12,944		)
Balance at end of period	38,502			32,393			26,204
Less long-term portion	15,447			12,000			9,184
Current portion of accrued warranty	$	23,055		$	20,393		$	17,020