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WARRANTY OBLIGATIONS
 12 Months Ended
Dec. 31, 2021
Product Warranties Disclosures [Abstract]  
WARRANTY OBLIGATIONS WARRANTY OBLIGATIONS
The Company’s warranty activities were as follows:
Years Ended December 31,
202120202019
(In thousands)
Warranty obligations, beginning of period$45,913 $37,098 $31,294 
Accruals for warranties issued during period18,098 7,021 5,244 
Changes in estimates19,414 9,954 8,591 
Settlements(15,073)(12,811)(10,881)
Increase due to accretion expense4,654 3,255 2,326 
Other371 1,396 524 
Warranty obligations, end of period73,377 45,913 37,098 
Less: current portion(19,395)(11,260)(10,078)
Non-current$53,982 $34,653 $27,020 
Changes in Estimates
On a quarterly basis, the Company uses the best and most complete underlying information available, following a consistent, systematic and rational methodology to determine its warranty obligations. The Company considers all available evidence to assess the reasonableness of all key assumptions underlying its estimated warranty obligations for each generation of microinverter. The changes in estimates discussed below resulted from consideration of new or additional information becoming available and subsequent developments. Changes in estimates included in the table above were comprised of the following:
2021
In 2021, the Company recorded $19.4 million in warranty expense from changes in estimates, of which $11.6 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products, and $7.8 million relates to the timing of cost reduction assumptions for replacement products as the Company prioritizes servicing current sales demand and the increase in component costs due to global supply constraints.
2020
In 2020, the Company recorded a $8.8 million increase to warranty expense based on continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products. The Company also recorded additional warranty expense of $1.2 million related to unit costs for prior generation microinverter replacement driven by tariffs and labor reimbursement costs expected to be paid to third party installers performing replacement services.
2019
In 2019, the Company recorded a $5.5 million increase to warranty expense related to cost increases primarily driven by increased U.S. tariffs announced during 2019 for its products manufactured in China. The Company also recorded additional warranty expense of $3.1 million based on continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its second and third generation products, partially offset by improved failure rates for its IQ7 series.