Other Accrued Liabilities

9 Months Ended

Jul. 03, 2021

Accounts Payable and Accrued Liabilities, Current [Abstract]

Other accrued liabilities consists of:


	July 3, 2021		October 3, 2020
Contract reserves	$	65,988	$	72,412
Employee benefits	55,572		40,734
Warranty accrual	28,592		27,707
Accrued income taxes	13,959		11,785
Other	52,514		67,850
Other accrued liabilities	$	216,625	$	220,488

In the ordinary course of business, we warrant our products against defects in design, materials and workmanship typically over periods ranging from twelve to sixty months. We determine warranty reserves needed by product line based on historical experience and current facts and circumstances. Activity in the warranty accrual is summarized as follows:


	Three Months Ended				Nine Months Ended
	July 3, 2021		June 27, 2020		July 3, 2021		June 27, 2020
Warranty accrual at beginning of period	$	29,238	$	28,386	$	27,707	$	28,061
Additions from acquisitions	—		—		990		744
Warranties issued during current period	3,102		2,640		10,890		9,677
Adjustments to pre-existing warranties	(95)		(62)		(308)		(1,246)
Reductions for settling warranties	(3,729)		(4,553)		(10,875)		(10,924)
Foreign currency translation	76		56		188		155
Warranty accrual at end of period	$	28,592	$	26,467	$	28,592	$	26,467