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WARRANTY OBLIGATIONS
 12 Months Ended
Dec. 31, 2022
Product Warranties Disclosures [Abstract]  
WARRANTY OBLIGATIONS WARRANTY OBLIGATIONS
The Company’s warranty activities were as follows:
Years Ended December 31,
202220212020
(In thousands)
Warranty obligations, beginning of period$73,377 $45,913 $37,098 
Accruals for warranties issued during period48,703 18,098 7,021 
Changes in estimates29,275 19,414 9,954 
Settlements(26,257)(15,073)(12,811)
Increase due to accretion expense9,631 4,654 3,255 
Other(3,283)371 1,396 
Warranty obligations, end of period131,446 73,377 45,913 
Less: current portion(35,556)(19,395)(11,260)
Non-current$95,890 $53,982 $34,653 
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:
2022
In 2022, the Company recorded $29.3 million in warranty expense from change in estimates, of which $18.3 million related to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily for Enphase IQ Battery storage systems and prior generation products, $7.0 million related to an increase in expedited freight costs and replacement costs, and $4.0 million was due to an increase in labor reimbursement rates.
2021
In 2021, the Company recorded $19.4 million in warranty from changes in estimates, of which $11.6 million related to continuing analysis of field performance data and diagnostic root-cause failure analysis primarily relating to its prior generation products, and $7.8 million related 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.