OTHER ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2012

Notes to Financial Statements

Note 5. OTHER ACCRUED LIABILITIES

Other accrued liabilities consisted of the following components:

	March 31, 2012		December 31, 2011
(in thousands)
Product warranty	$	354	$	396
Sales return reserve		70		81
Other taxes		92		100
Other		120		133
Other accrued liabilities	$	636	$	710

The changes in Data I/O's product warranty liability are as follows:

	March 31, 2012
(in thousands)
Liability, beginning balance	$	396
Net expenses		188
Warranty claims		(188	)
Accrual revisions		(42	)
Liability, ending balance	$	354