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WARRANTY OBLIGATIONS
6 Months Ended
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,
2022202120222021
(In thousands)
Warranty obligations, beginning of period$83,579 $54,553 $73,377 $45,913 
Accruals for warranties issued during period11,311 3,319 20,221 7,213 
Changes in estimates17,063 4,269 21,975 11,924 
Settlements(6,590)(2,757)(12,471)(5,687)
Increase due to accretion expense1,828 1,104 3,343 2,047 
Other(10,641)(550)(9,895)(1,472)
Warranty obligations, end of period96,551 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.