Other Current Liabilities

3 Months Ended

Mar. 31, 2023

Accrued Liabilities, Current [Abstract]

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


	March 31, 2023		December 30, 2022
Accrued self-insurance retentions	$	9,246	$	9,338
Accrued warranty and service liabilities	14,917		14,674
Accrued trade promotions	8,951		13,799
Payable for employee stock purchases	1,055		16,497
Customer advances and deferred revenue	45,134		50,747
Income taxes payable	27,258		15,987
Tax payable, other	11,584		9,614
Right of return refund liability	18,533		18,449
Operating lease liabilities, current	9,451		9,555

Other	30,485		32,133
Total	$	176,614	$	190,793

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 30, 2022	$	14,674

Charged to expense	2,392
Margin on parts sales reversed	1,351
Reductions for claims settled	(3,500)
Balance, March 31, 2023	$	14,917

Customer Advances and 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. During the three months ended March 31, 2023, we recognized $20.6 million that was included in deferred revenue at December 30, 2022. During the

three months ended April 1, 2022, we recognized $22.5 million that was included in deferred revenue at December 31, 2021.