(7) Warranty

The Company provides a warranty for most of its products. Warranties are for periods ranging from ninety days to one year, and cover parts and labor for non-maintenance repairs, at the Company location. Operator abuse, improper use, alteration, damage resulting from accident, or failure to follow manufacturer's directions are excluded from warranty coverage.

Warranty expense is accrued at the time of sale based on historical claims experience. Warranty reserves are also accrued for special rework campaigns for known major product modifications. The Company also offers extended warranty service contracts for select products when the factory warranty period expires.

Warranty provisions and claims for the years ended December 31, 2012, 2011 and 2010 were as follows:

Description	Balance at Beginning of Year

Year ended December 31, 2012:
Allowance for product warranties	$	205,506	85,413	374,758	425,056	240,621
Year ended December 31, 2011:
Allowance for product warranties	$	217,819	—	227,112	239,425	205,506
Year ended December 31, 2010:
Allowance for product warranties	$	209,710	—	305,167	297,058	217,819