Accrued Expenses And Other Current Liabilities

9 Months Ended

Sep. 30, 2011

Accrued Expenses And Other Current Liabilities [Abstract]

Accrued Expenses And Other Current Liabilities

7.         Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following at (in thousands):

	September 30,				December 31,
	2011		2010		2010
Employee compensation and benefits	$	16,180	$	17,392	$	16,643
Warranty		5,665		5,885		4,005
Other		17,568		13,466		13,075
Accrued expenses and other current
liabilities	$	39,413	$	36,743	$	33,723

            Estimated costs related to product warranties are accrued at the time products are sold. In estimating its future warranty obligations, the Company considers various factors, including the Company's (i) historical warranty experience, (ii) product mix, and (iii) sales patterns. The following table provides a reconciliation of the activity related to the Company's accrued warranty, including both the current and long-term portions, for the nine months ended (in thousands):

	September 30,
	2011		2010
Balance at beginning of period	$	5,892	$	4,686
Provision for warranty expense		5,291		3,966
Warranty liability from acquired businesses		527		40
Warranty costs paid		(3,467)		(2,172)
Total accrued warranty		8,243		6,520
Less long-term portion of accrued warranty		2,578		635
Current portion of accrued warranty	$	5,665	$	5,885