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WARRANTY OBLIGATIONS
 9 Months Ended
Sep. 30, 2022
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,
2022202120222021
(In thousands)
Warranty obligations, beginning of period$96,551 $59,938 $73,377 $45,913 
Accruals for warranties issued during period13,370 4,780 33,591 11,993 
Changes in estimates927 3,593 22,902 15,517 
Settlements(6,539)(4,141)(19,010)(9,828)
Increase due to accretion expense2,952 1,260 6,295 3,307 
Other(1,381)2,082 (11,275)610 
Warranty obligations, end of period105,880 67,512 105,880 67,512 
Less: current portion(32,350)(16,728)(32,350)(16,728)
Non-current$73,530 $50,784 $73,530 $50,784 
Changes in Estimates
In the three months ended September 30, 2022, the Company recorded $0.9 million in warranty expense from change in estimates related to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for Enphase IQ™ Battery storage systems. 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 is due 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, 2022, the Company recorded $22.9 million in warranty expense from change in estimates, of which $14.0 million relates to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for Enphase IQ™ Battery storage systems and prior generation products, $4.9 million relates to an increase in expedited freight costs and replacement costs, and $4.0 million due to an increase in labor reimbursement rates. 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, and $6.4 million relates to the increase in replacement costs assumption changes.