Other Current Liabilities

9 Months Ended

Sep. 25, 2015

Accrued Liabilities, Current [Abstract]

Components of other current liabilities were (in thousands):



	Sep 25, 2015		Dec 26, 2014
Accrued self-insurance retentions	$	7,300	$	7,089
Accrued warranty and service liabilities	7,691		7,609
Accrued trade promotions	6,818		7,697
Payable for employee stock purchases	6,724		9,126
Customer advances and deferred revenue	15,390		8,918
Income taxes payable	7,448		5,997
Other	32,790		25,157
Total other current liabilities	$	84,161	$	71,593

A liability is established for estimated future warranty and service claims that relate to current and prior period sales. The Company estimates warranty costs based on historical claim experience and other factors including evaluating specific product warranty issues.

Following is a summary of activity in accrued warranty and service liabilities (in thousands):



	Thirty-nine Weeks Ended Sep 25, 2015			Year Ended Dec 26, 2014
Balance, beginning of year	$	7,609		$	7,771
Assumed in business acquisition	—			12
Charged to expense	5,008			6,069
Margin on parts sales reversed	1,406			1,920
Reductions for claims settled	(6,332		)	(8,163		)
Balance, end of period	$	7,691		$	7,609

The Company manages certain self-insured loss exposures through a wholly-owned captive insurance subsidiary established in 2015. At September 25, 2015, cash balances of $8 million were restricted to funding of the captive's loss reserves. Restricted cash is included within other current assets on the Company's Consolidated Balance Sheet.