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WARRANTY OBLIGATIONS
9 Months Ended
Sep. 30, 2021
Product Warranties Disclosures [Abstract]  
WARRANTY OBLIGATIONS WARRANTY OBLIGATIONS
The Company’s warranty activities were as follows:
Three Months Ended
September 30,
Nine Months Ended
September 30,
2021202020212020
(In thousands)
Warranty obligations, beginning of period$59,938 $37,907 $45,913 $37,098 
Accruals for warranties issued during period4,780 1,939 11,993 4,229 
Changes in estimates3,593 3,869 15,517 7,294 
Settlements(4,141)(3,274)(9,828)(9,122)
Increase due to accretion expense1,260 832 3,307 2,410 
Other2,082 2,506 610 1,870 
Warranty obligations, end of period67,512 43,779 67,512 43,779 
Less: current portion(16,728)(10,760)(16,728)(10,760)
Noncurrent$50,784 $33,019 $50,784 $33,019 
Changes in Estimates
In the three months ended September 30, 2021, the Company recorded $3.6 million in warranty expense from change in estimates, of which $2.2 million relates to the increase in replacement costs assumption changes and $1.4 million for continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products. In the three months ended September 30, 2020, the Company recorded $3.9 million in warranty expense primarily related to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products.
In the nine months ended September 30, 2021, the Company recorded $15.5 million in warranty expense from change in estimates, of which $9.1 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products, $6.4 million relates to the increase in replacements costs assumption changes. In the nine months ended September 30, 2020, the Company recorded $7.3 million in warranty expense primarily related to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products.