Other Current Liabilities

3 Months Ended

Mar. 29, 2024

Accrued Liabilities, Current [Abstract]

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


	March 29, 2024		December 29, 2023
Accrued self-insurance retentions	$	8,792	$	8,654
Accrued warranty and service liabilities	14,756		15,408
Accrued trade promotions	9,161		14,312
Payable for employee stock purchases	1,730		16,639
Customer advances and deferred revenue	48,480		51,578
Income taxes payable	12,121		9,837
Tax payable, other	14,744		12,289
Right of return refund liability	18,081		17,826
Operating lease liabilities, current	7,785		8,242

Other	24,532		30,574
Total	$	160,182	$	185,359

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 29, 2023	$	15,408

Charged to expense	2,291
Margin on parts sales reversed	872
Reductions for claims settled	(3,815)
Balance, March 29, 2024	$	14,756

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 29, 2024, we recognized $28.7 million that was included in deferred revenue at December 29, 2023. During the three months ended March 31, 2023, we recognized $20.6 million that was included in deferred revenue at December 30, 2022.