Accrued Expenses And Other Current Liabilities

9 Months Ended

Sep. 30, 2016

Accrued Expenses And Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following at:



	September 30,				December 31,
(In thousands)	2016		2015		2015
Employee compensation and benefits	$	45,299	$	31,870	$	25,147
Current portion of accrued warranty	19,607		16,569		17,020
Sales rebates	10,998		7,508		7,993
Taxes payable	—		1,729		—
Other	21,829		17,885		19,002
Accrued expenses and other current liabilities	$	97,733	$	75,561	$	69,162

Estimated costs related to product warranties are accrued at the time products are sold. In estimating its future warranty obligations, the Company considers various factors, including the Company’s (i) historical warranty costs, (ii) current trends, (iii) product mix, and (iv) sales. The following table provides a reconciliation of the activity related to the Company’s accrued warranty, including both the current and long-term portions, for the nine months ended September 30:



(In thousands)	2016			2015
Balance at beginning of period	$	26,204		$	21,641
Provision for warranty expense	15,494			12,706
Warranty liability from acquired businesses	125			240
Warranty costs paid	(10,833		)	(9,278		)
Balance at end of period	30,990			25,309
Less long-term portion	11,383			8,740
Current portion of accrued warranty	$	19,607		$	16,569