
	October 2, 2020		December 31, 2019
	(In thousands)
Accrued compensation and related benefits	$	87,337	$	100,290

Accrued taxes	65,995		55,258
Accrued asbestos-related liability	62,310		64,394
Warranty liability - current portion	14,991		15,513
Accrued restructuring liability - current portion	2,448		6,961
Accrued third-party commissions	25,719		30,768
Customer advances and billings in excess of costs incurred	30,436		16,009
Lease liability - current portion	39,633		40,021
Accrued interest	16,986		27,333
Other	105,410		113,343
Accrued liabilities	$	451,265	$	469,890


	Nine Months Ended
	October 2, 2020		September 27, 2019
	(In thousands)
Warranty liability, beginning of period	$	15,528	$	12,312
Accrued warranty expense	5,613		5,456
Changes in estimates related to pre-existing warranties	1,108		1,256
Cost of warranty service work performed	(7,003)		(7,783)
Acquisition-related liability	—		5,356
Foreign exchange translation effect	(255)		(427)
Warranty liability, end of period	$	14,991	$	16,170

The Company’s restructuring programs include a series of 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:


	Nine Months Ended October 2, 2020
	Balance at Beginning of Period		Provisions		Payments		Foreign Currency Translation		Balance at End of Period(3)
	(In thousands)
Restructuring and other related charges:
Fabrication Technology:
Termination benefits(1)	$	1,638	$	5,207	$	(6,105)	$	(23)	$	717
Facility closure costs(2)	1,284		4,474		(5,484)		—		274
	2,922		9,681		(11,589)		(23)		991
Non-cash charges			1,745
			11,426
Medical Technology:
Termination benefits(1)	3,919		2,026		(4,756)		12		1,201
Facility closure costs(2)	257		15,062		(15,021)		—		298
	4,176		17,088		(19,777)		12		1,499
Non-cash charges			—
			17,088



Total Colfax Corporation:
Total restructuring liability activity	$	7,098	$	26,769	$	(31,366)	$	(11)	$	2,490
Total Non-cash charges			1,745
			$	28,514

(2) Includes the cost of relocating associates, relocating equipment and lease termination expense in connection with the closure of facilities. Restructuring charges in the Medical Technology segment during the nine months ended October 2, 2020 include costs related to product and distribution channel transformations, facilities optimization, and integration charges. Restructuring charges in the Medical Technology segment also include $4.9 million of expense classified as Cost of sales on the Company’s Condensed Consolidated Statements of Operations for the nine months ended October 2, 2020.

(3) As of October 2, 2020, $2.4 million of the Company’s restructuring liability was included in Accrued liabilities, whereas less than $0.1 million of the Company’s restructuring liability was included in Other liabilities.