Accrued Liabilities

Accrued liabilities in the Condensed Consolidated Balance Sheets consisted of the following:



	April 1, 2016		December 31, 2015
	(In thousands)
Accrued payroll	$	106,115	$	99,383
Advance payment from customers	46,247		45,590
Accrued taxes	45,274		51,834
Accrued asbestos-related liability	50,623		48,780
Warranty liability - current portion	37,703		36,128
Accrued restructuring liability - current portion	16,864		12,918
Accrued third-party commissions	10,061		10,275
Other	87,206		86,751
Accrued liabilities	$	400,093	$	391,659

Warranty Liability

The activity in the Company’s warranty liability consisted of the following:



	Three Months Ended
	April 1, 2016			March 27, 2015
	(In thousands)
Warranty liability, beginning of period	$	37,407		$	51,135
Accrued warranty expense	6,514			4,461
Changes in estimates related to pre-existing warranties	1,715			(844		)
Cost of warranty service work performed	(7,642		)	(5,606		)
Foreign exchange translation effect	881			(2,566		)
Warranty liability, end of period	$	38,875		$	46,580

Accrued Restructuring Liability

The Company’s restructuring programs include a series of restructuring actions to reduce the structural costs of the Company.

A summary of the activity in the Company’s restructuring liability included in Accrued liabilities and Other liabilities in the Condensed Consolidated Balance Sheets is as follows:



	Three Months Ended April 1, 2016
	Balance at Beginning of Period		Provisions		Payments			Foreign Currency Translation			Balance at End of Period⁽³⁾
	(In thousands)
Restructuring and other related charges:
Gas and Fluid Handling:
Termination benefits⁽¹⁾	$	3,979	$	4,936	$	(2,942	)	$	158		$	6,131
Facility closure costs⁽²⁾	2,657		4,471		(4,808		)	110			2,430
	6,636		9,407		(7,750		)	268			8,561
Non-cash impairment			1,186
			10,593
Fabrication Technology:
Termination benefits⁽¹⁾	6,031		6,116		(4,012		)	26			8,161
Facility closure costs⁽²⁾	426		959		(1,121		)	10			274
	6,457		7,075		(5,133		)	36			8,435
Corporate and Other:
Facility closure costs⁽²⁾	625		—		(70		)	(23		)	532
	625		—		(70		)	(23		)	532
	$	13,718	16,482		$	(12,953	)	$	281		$	17,528
Non-cash impairment			1,186
			$	17,668

⁽¹⁾Includes severance and other termination benefits, including outplacement services. The Company recognizes the cost of involuntary termination benefits at the communication date or ratably over any remaining expected future service period. Voluntary termination benefits are recognized as a liability and an expense when employees accept the offer and the amount can be reasonably estimated.

⁽²⁾Includes the cost of relocating associates, relocating equipment and lease termination expense in connection with the closure of facilities.

⁽³⁾As of April 1, 2016, $16.9 million and $0.6 million of the Company’s restructuring liability was included in Accrued liabilities and Other liabilities, respectively.

The Company expects to incur restructuring and other related charges of approximately $52 million during the remainder of 2016 related to these restructuring activities.