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WARRANTY OBLIGATIONS
 3 Months Ended
Mar. 31, 2024
Product Warranties Disclosures [Abstract]  
WARRANTY OBLIGATIONS WARRANTY OBLIGATIONS
The Company’s warranty obligation activities were as follows:
Three Months Ended
March 31,
20242023
(In thousands)
Warranty obligations, beginning of period$189,087 $131,446 
Accruals for warranties issued during period6,098 16,171 
Expense (benefit) from changes in estimates(12,361)3,728 
Settlements(6,893)(8,894)
Increase due to accretion expense2,905 3,545 
Other(1,672)38 
Warranty obligations, end of period177,164 146,034 
Less: warranty obligations, current(30,868)(34,513)
Warranty obligations, non-current$146,296 $111,521 
Changes in Estimates
In the three months ended March 31, 2024, the Company recorded $12.4 million in warranty benefit from change in estimates, of which $9.3 million related to a decrease in product replacement costs for Enphase IQ®.Battery storage systems and $3.1 million related to continuing analysis of field performance data and diagnostic root-cause failure analysis for Enphase IQ battery storage systems.
In the three months ended March 31, 2023, the Company recorded $3.7 million in warranty expense from change in estimates, of which $9.9 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, partially offset by $6.2 million related to a decrease in product replacement costs and labor reimbursement.