Other Current Liabilities

9 Months Ended

Sep. 24, 2021

Accrued Liabilities, Current [Abstract]

Components of other current liabilities were as follows (in thousands):


	September 24, 2021		December 25, 2020
Accrued self-insurance retentions	$	8,111	$	8,041
Accrued warranty and service liabilities	14,139		13,082
Accrued trade promotions	14,035		12,140
Payable for employee stock purchases	11,522		14,554
Customer advances and deferred revenue	56,000		41,689
Income taxes payable	9,126		8,564
Right of return refund liability	19,001		16,303
Operating lease liabilities, current	9,409		11,178

Other	40,488		31,709
Total	$	181,831	$	157,260

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):


Balance, December 25, 2020	$	13,082
Assumed in business acquisition	24
Charged to expense	8,074
Margin on parts sales reversed	2,609
Reductions for claims settled	(9,650)
Balance, September 24, 2021	$	14,139

Deferred Revenue

Revenue is deferred when cash payments are received or due in advance of performance, including amounts which are refundable. This is also the case for services associated with certain product sales. The balance in the deferred revenue and customer advances was $56.0 million as of September 24, 2021 and $41.7 million as of December 25, 2020. Net sales for the year to date included $40.4 million in 2021 and $25.9 million in 2020 that related to deferred revenue as of the beginning of each period.