Accrued expenses consisted of the following:


	March 29, 2024		December 29, 2023
Payroll and related expenses	$	23,425	$	17,988
Income tax payable	20,829		21,743
Warranty	19,327		20,001
Current portion of lease liabilities	15,301		14,115
Accrued sales rebate	5,506		11,885

Other accrued expenses	16,658		17,668
Total	$	101,046	$	103,400

The Company generally provides a limited warranty for products for a one, two or three-year period beginning on: (i) in the case of OEM sales, the date the bike or powered vehicle is purchased from an authorized OEM where the product is incorporated as original equipment on the purchased bike or powered vehicle; (ii) in the case of aftermarket sales, the date the product is originally purchased from an authorized dealer; or (iii) in the case of upfitting sales, the date of the retail sale to an end customer. Activity related to warranties is as follows:


	For the three months ended
	March 29, 2024		March 31, 2023
Beginning warranty liability	$	20,001	$	17,071
Charge to cost of sales	3,943		3,626
Fair value of warranty assumed in acquisition	—		100
Costs incurred	(4,617)		(2,573)
Ending warranty liability	$	19,327	$	18,224