Accrued liabilities consisted of the following (in thousands): | | | | | | | | | | December 31, | | 2016 | | 2015 | Accrued salaries and other benefits | $ | 52,247 |
| | $ | 48,440 |
| Accrued income and other taxes | 43,336 |
| | 37,046 |
| Accrued loss contract provisions | 31,452 |
| | 45,422 |
| Accrued warranty expense | 4,412 |
| | 7,873 |
| Accrued interest | 2,889 |
| | 2,454 |
| Accrued start-up and commissioning expenses | 1,055 |
| | 2,695 |
| Accrued other liabilities | 27,401 |
| | 31,911 |
| Accrued liabilities | $ | 162,792 |
| | $ | 175,841 |
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The following table summarizes the changes to our accrued liability balance related to restatement charges for the year ended December 31, 2016 (in thousands): | | | | | | Restatement Charges | Beginning balance at January 1, 2016 | $ | — |
| Additions for costs expensed, net | 18,879 |
| Reductions for payments, net | (16,667 | ) | Ending balance at December 31, 2016 | $ | 2,212 |
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