Product Warranty (Tables)

3 Months Ended

Mar. 29, 2020

Other Accrued Liabilities

Related costs are charged to the warranty accrual as incurred. The balance below is included in other accrued liabilities.

	For the Three Months Ended
	March 29,			March 31,
	2020			2019
	(in thousands)
Balance at beginning of period	$	8,996		$	7,909
Acquisition		—			14
Accruals for warranties issued during the period		5,066			3,066
Accruals related to pre-existing warranties		1,056			1,330
Settlements made during the period		(4,147	)		(4,567	)
Balance at end of period	$	10,971		$	7,752

Extended Product Warranty of Short and Long-Term Deferred Revenue and Customer Advances

The balance below is included in short and long-term deferred revenue and customer advances.

	For the Three Months Ended
	March 29,			March 31,
	2020			2019
	(in thousands)
Balance at beginning of period	$	30,677		$	27,422
Deferral of new extended warranty revenue		7,600			5,820
Recognition of extended warranty deferred revenue		(4,774	)		(6,000	)
Balance at end of period	$	33,503		$	27,242