( 1 4 ) Commitments and Contingencies The provision for estimated warranty costs is recorded at the time of sale and periodically adjusted to reflect actual experience. The Companys warranty liability, which is included in accrued liabilities in the accompanying condensed consolidated balance sheets as of September 29, 2019 and December 31, 2018 was $571,000 and $582,000, respectively. The Companys warranty expense for the three and nine months ended September 29, 2019 and September 30, 2018 was not material. The Company bears insurance risk as a member of a group captive insurance entity for certain general liability, automobile and workers compensation insurance programs, a self-insured workers compensation program and a self-insured employee health program. The Company records estimated liabilities for its insurance programs based on information provided by the third -party plan administrators, historical claims experience, expected costs of claims incurred but not paid, and expected costs to settle unpaid claims. The Company monitors its estimated insurance-related liabilities on a quarterly basis. As facts change, it may become necessary to make adjustments that could be material to the Companys consolidated results of operations and financial condition. The Company is involved in certain litigation, including product liability claims, and contract issues arising in the normal course of business. While the outcome of these matters cannot, at this time, be predicted in light of the uncertainties inherent therein, management does not expect that these matters will have a material adverse effect on the consolidated financial position or results of operations of the Company. Additionally, the Company believes its product liability insurance is adequate to cover all potential product liability claims. The Company accounts for loss contingencies in accordance with U.S. GAAP. Estimated loss contingencies are accrued only if the loss is probable and the amount of the loss can be reasonably estimated. With respect to a particular loss contingency, it may be probable that a loss has occurred but the estimate of the loss is within a range or undeterminable. If the Company deems an amount within the range to be a better estimate than any other amount within the range, that amount will be accrued. However, if no amount within the range is a better estimate than any other amount, the minimum amount of the range is accrued. The Company has various current and previously-owned facilities subject to a variety of environmental regulations. The Company has received certain indemnifications from either companies previously owning these facilities or from purchasers of those facilities. As of September 29, 2019 and December 31, 2018, no amounts were accrued for any environmental matters. On December 27, 2017, the U.S. Department of Labor (the DOL) filed a lawsuit alleging that the Company had misinterpreted the language of the Companys 401 (k) Plans (collectively, the Plan). The DOL does not appear to dispute that the Company reached such interpretation in good faith after consulting with independent ERISA counsel. If the DOLs allegations were upheld by a court, the Company could be required to make additional contributions into the accounts of its Plan participants. The Company regards the DOLs allegations to be without merit and is continuing to vigorously defend the matter. As of September 29, 2019, the Company had outstanding purchase commitments of approximately $9,276,000, primarily for the acquisition of inventory.