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Accrued and Other Liabilities | 6 Months Ended
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Jul. 03, 2026
Accrued Liabilities [Abstract] |
Accrued and Other Liabilities | Accrued and Other Liabilities Accrued and Other liabilities in the Consolidated and Condensed Balance Sheets consisted of the following:
| July 3, 2026 |  | December 31, 2025
| Current |  | Noncurrent |  | Current |  | Noncurrent
| (In thousands)
Accrued taxes and deferred tax liabilities | $ | 57,260 |  |  | $ | 329,359 |  |  | $ | 53,728 |  |  | $ | 182,898 |
Compensation and related benefits | 82,042 |  |  | 50,770 |  |  | 68,535 |  |  | 52,706 |
Asbestos liability | 43,069 |  |  | 255,857 |  |  | 42,242 |  |  | 269,829 |
Contract liabilities | 40,691 |  |  | — |  |  | 19,663 |  |  | — |
Lease liabilities | 26,106 |  |  | 116,101 |  |  | 22,081 |  |  | 88,141 |
Warranty liability | 12,896 |  |  | — |  |  | 12,573 |  |  | — |
Third-party commissions | 13,798 |  |  | — |  |  | 19,371 |  |  | — |
Restructuring liability | 12,896 |  |  | 146 |  |  | 17,297 |  |  | 319 |
Accrued interest | 24,166 |  |  | — |  |  | 8,570 |  |  | — |
Dividends payable | 8,886 |  |  | — |  |  | 6,098 |  |  | — |
Other | 43,829 |  |  | 55,804 |  |  | 31,828 |  |  | 63,343 |
| $ | 365,639 |  |  | $ | 808,037 |  |  | $ | 301,986 |  |  | $ | 657,236 |
Accrued Warranty Liability A summary of the activity in the Company’s warranty liability included in Accrued liabilities in the Company’s Consolidated and Condensed Balance Sheets is as follows:
| Six Months Ended
| July 3, 2026 |  | July 4, 2025
| (In thousands)
Warranty liability, beginning of period | $ | 12,573 |  |  | $ | 12,794 |
Accrued warranty expense | 4,844 |  |  | 4,428 |
Changes in estimates related to pre-existing warranties | 1,031 |  |  | 697 |
Cost of warranty service work performed | (5,966) |  |  | (6,125) |
Foreign exchange translation effect and other | 414 |  |  | 1,474 |
Warranty liability, end of period | $ | 12,896 |  |  | $ | 13,268 |
Accrued Restructuring Liability The Company’s restructuring programs include a series of actions to reduce the structural costs of the Company. A summary of the activity in the Company’s restructuring liability included in Accrued liabilities and Other liabilities in the Consolidated and Condensed Balance Sheets is as follows:
| Six Months Ended July 3, 2026
| Balance at Beginning of Period |  |  |  | Charges |  | Payments |  | Foreign Currency Translation and Other |  | Balance at End of Period
| (In thousands)
Americas: |  |  |  |  |  |  |  |  |  |  |
Termination benefits(1) | $ | 8,827 |  |  |  |  | $ | 423 |  |  | $ | (2,245) |  |  | $ | (75) |  |  | $ | 6,930 |
Facility closure costs and other(2) | 1,677 |  |  |  | 16,306 |  |  | (15,686) |  |  | — |  |  | 2,297 |
Subtotal | 10,504 |  |  |  |  | 16,729 |  |  | (17,931) |  |  | (75) |  |  | 9,227 |
Non-cash charges(2) |  |  |  |  | 10,534 |  |  |  |  |  |  |
|  |  |  |  | 27,263 |  |  |  |  |  |  |
EMEA & APAC: |  |  |  |  |  |  |  |  |  |  |
Termination benefits(1) | 6,223 |  |  |  |  | 136 |  |  | (3,041) |  |  | (31) |  |  | 3,287 |
Facility closure costs and other(2) | 889 |  |  |  | 1,079 |  |  | (1,440) |  |  | — |  |  | 528 |
Subtotal | 7,112 |  |  |  |  | 1,215 |  |  | (4,481) |  |  | (31) |  |  | 3,815 |
Non-cash charges |  |  |  |  | — |  |  |  |  |  |  |
|  |  |  |  | 1,215 |  |  |  |  |  |  |
Total | $ | 17,616 |  |  |  |  | 17,944 |  |  | $ | (22,412) |  |  | $ | (106) |  |  | $ | 13,042 |
Non-cash charges(2) |  |  |  |  | 10,534 |  |  |  |  |  |  |
Total Provision |  |  |  |  | $ | 28,478 |  |  |  |  |  |  |
(1) I ncludes severance and other termination benefits, including outplacement services. (2) I ncludes the cost of relocating associates, relocating equipment, lease termination expenses, impairment of long-lived assets, costs associated with disposing of discontinued products and other costs in connection with the closure and optimization of facilities and product lines.

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