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PRODUCT WARRANTY COSTS | 12 Months Ended
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Dec. 31, 2019
Product Warranties Disclosures [Abstract] |
PRODUCT WARRANTY COSTS | PRODUCT WARRANTY COSTS The changes in product warranty accruals were as follows:
|  | December 31,
|  | 2019 |  | 2018 |  | 2017
Balance at beginning of year |  | $ | 19,778 |  |  | $ | 22,029 |  |  | $ | 21,053 |
Accruals for warranties |  | 17,094 |  |  | 8,897 |  |  | 9,901 |
Settlements |  | (16,211 | ) |  | (11,403 | ) |  | (11,500 | )
Foreign currency translation and other adjustments (1) |  | (11 | ) |  | 255 |  |  | 2,575 |
Balance at end of year |  | $ | 20,650 |  |  | $ | 19,778 |  |  | $ | 22,029 |
(1) At December 31, 2017, Foreign currency translation and other adjustments includes $2,299 for an acquired liability related to the Air Liquide Welding acquisition as discussed in Note 4 to the consolidated financial statements.

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- Definition The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -URI http://asc.fasb.org/topic&trid=2155896 + Details
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