GUARANTEES

12 Months Ended

Dec. 29, 2012

GUARANTEES

GUARANTEES

(15) GUARANTEES

        The Company's product warranty accrual reflects management's best estimate of probable liability under its product warranties. Historical product claims data is used to estimate the cost of product warranties at the time revenue is recognized.

        Changes in the product warranty accrual, which is recorded in "Accrued expenses", for the years ended December 29, 2012 and December 31, 2011, were as follows:

	2012			2011
Balance, beginning of period	$	13,586		$	12,016
Payments made		(14,997	)		(9,662	)
Change in liability for warranties issued during the period		16,542			12,776
Change in liability for pre-existing warranties		202			(1,544	)
Balance, end of period	$	15,333		$	13,586