Other Current Liabilities

9 Months Ended

Sep. 29, 2023

Accrued Liabilities, Current [Abstract]

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


	September 29, 2023		December 30, 2022
Accrued self-insurance retentions	$	9,395	$	9,338
Accrued warranty and service liabilities	15,044		14,674
Accrued trade promotions	14,196		13,799
Payable for employee stock purchases	12,061		16,497
Customer advances and deferred revenue	60,332		50,747
Income taxes payable	13,891		15,987
Tax payable, other	8,816		9,614
Right of return refund liability	17,965		18,449
Operating lease liabilities, current	8,888		9,555

Other	29,001		32,133
Total	$	189,589	$	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	7,842
Margin on parts sales reversed	2,819
Reductions for claims settled	(10,291)
Balance, September 29, 2023	$	15,044

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 and nine months ended September 29, 2023, we recognized $6.7 million and $43.3 million, respectively, that was included in deferred revenue at December 30, 2022. During the three and nine months ended September 30, 2022, we recognized $11.2 million and $52.0 million, respectively, that was included in deferred revenue at December 31, 2021.