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WARRANTY OBLIGATIONS | 6 Months Ended
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Jun. 30, 2022
Product Warranties Disclosures [Abstract] |
WARRANTY OBLIGATIONS | WARRANTY OBLIGATIONS The Company’s warranty activities were as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2022 |  | 2021 |  | 2022 |  | 2021 |  |
| (In thousands)
Warranty obligations, beginning of period | $ | 83,579 |  |  | $ | 54,553 |  |  | $ | 73,377 |  |  | $ | 45,913 |  |  |
Accruals for warranties issued during period | 11,311 |  |  | 3,319 |  |  | 20,221 |  |  | 7,213 |  |  |
Changes in estimates | 17,063 |  |  | 4,269 |  |  | 21,975 |  |  | 11,924 |  |  |
Settlements | (6,590) |  |  | (2,757) |  |  | (12,471) |  |  | (5,687) |  |  |
Increase due to accretion expense | 1,828 |  |  | 1,104 |  |  | 3,343 |  |  | 2,047 |  |  |
Other | (10,641) |  |  | (550) |  |  | (9,895) |  |  | (1,472) |  |  |
Warranty obligations, end of period | 96,551 |  |  | 59,938 |  |  | 96,551 |  |  | 59,938 |  |  |
Less: current portion | (29,197) |  |  | (15,009) |  |  | (29,197) |  |  | (15,009) |  |  |
Non-current | $ | 67,354 |  |  | $ | 44,929 |  |  | $ | 67,354 |  |  | $ | 44,929 |  |  |
Changes in Estimates In the three months ended June 30, 2022, the Company recorded $17.1 million in warranty expense from change in estimates, of which $13.3 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for Enphase IQ™ Battery storage systems and $3.8 million is due to an increase in labor reimbursement rates. In the three months ended June 30, 2021, the Company recorded $4.3 million in warranty expense from change in estimates, of which $2.9 million relates to the timing of cost reduction assumptions for replacement products and $1.4 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for its prior generation products. In the six months ended June 30, 2022, the Company recorded $22.0 million in warranty expense from change in estimates, of which $13.3 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for Enphase IQ™ Battery storage systems, $4.9 million is related to an increase in expedited freight costs and replacement costs and $3.8 million is due to an increase in labor reimbursement rates. In the six months ended June 30, 2021, the Company recorded $11.9 million in warranty expense from change in estimates, of which $7.7 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for its prior generation products, $2.9 million relates to the timing of cost reduction assumptions for replacement products and $1.3 million relates to the other cost assumption changes.

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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 https://asc.fasb.org/topic&trid=2155896 + Details
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