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Other Current Liabilities
 9 Months Ended
Sep. 26, 2025
Accrued Liabilities, Current [Abstract]  
Other Current Liabilities Other Current Liabilities
Components of other current liabilities were as follows (in thousands):
September 26,
2025		December 27,
2024
Accrued self-insurance retentions
$8,172 $8,240 
Accrued warranty and service liabilities
20,420 18,712 
Accrued trade promotions
8,302 11,086 
Payable for employee stock purchases
11,413 16,767 
Customer advances and deferred revenue
103,418 52,522 
Income taxes payable
8,659 8,102 
Tax payable, other12,007 14,557 
Right of return refund liability14,254 15,557 
Operating lease liabilities, current 9,001 7,838 
Acquisition-related consideration payable— 10,339 
Other
41,171 48,008 
Total
$236,817 $211,728 

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 27, 2024$18,712 
Assumed in business acquisition117 
Charged to expense9,745 
Margin on parts sales reversed4,983 
Reductions for claims settled(13,137)
Balance, September 26, 2025$20,420 

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 26, 2025, we recognized $4 million and $50 million, respectively, that was included in deferred revenue at December 27, 2024. During the three and nine months ended September 27, 2024, we recognized $8 million and $50 million, respectively, that was included in deferred revenue at December 29, 2023.