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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2020
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities are comprised of the following:
(in thousand s) | December 31, 2020 |  | December 31, 2019
Accrued payroll and related liabilities | $ | 7,975 |  |  | $ | 4,999 |
Accrued bonus and commissions | 7,652 |  |  | 448 |
Accrued insurance liabilities | 1,008 |  |  | 1,543 |
Accrued job costs | 3,131 |  |  | 8,563 |
Assurance-type warranty liabilities | 4,056 |  |  | 2,886 |
Other accrued liabilities | 925 |  |  | 1,606 |
Total | $ | 24,747 |  |  | $ | 20,045 |
The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) includes several taxpayer favorable provisions, one of which is the allowance for the deferral of the employer contribution of Federal Insurance Contributions Act (“FICA”) taxes. As of December 31, 2020, the company had a $6.5 million liability for FICA withholding, half recorded as an accrued payroll liability, with the remaining balance recorded in other long-term liabilities. Our construction-type contracts regularly include warranties to end customers that guarantee the work performed against defects in workmanship and the material we supply. These standard warranties are assurance-type warranties and do not offer any additional services. Therefore, these assurance-type warranties are not considered separate performance obligations and the expected cost of assurance-type warranties are accrued as an expense within cost of sales. Our reconciliation of assurance-type warranties are as follows:
(in thousand s) | December 31, 2020 |  | December 31, 2019 *
Balance at the beginning of the period | $ | 2,886 |  |  | $ | 2,400 |
Accruals for warranties issued | 687 |  |  | 272 |
Accruals related to pre-existing warranties (including changes in estimates) | 1,856 |  |  | 1,691 |
Settlements made | (1,373) |  |  | (1,477) |
Balance at the end of the period | $ | 4,056 |  |  | $ | 2,886 |
The Company also offers service-type warranties on certain construction-type projects. These service-type warranties were not accounted for as a separate performance obligation prior to the adoption of ASC Topic 606. Upon adoption of ASC Topic 606, we allocated a portion of the contract's transaction price to the service-type warranty based on its estimated standalone selling price. The accounting for service-type warranties under ASC Topic 606 did not have a material impact to the consolidated financial statements as of December 31, 2020 and 2019.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
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