XML 53 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6
Accrued Expenses And Other Current Liabilities
9 Months Ended
Sep. 30, 2012
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,
    2012   2011   2011
 
Employee compensation and benefits $ 16,613 $ 16,180 $ 14,258
Warranty   8,013   5,665   5,882
Sales rebates   4,866   3,369   3,337
Contingent consideration related to acquisitions   5,667   3,188   3,292
Other   11,915   11,011   9,400
Accrued expenses and other current liabilities $  47,074 $ 39,413 $ 36,169

 

     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 costs, (ii) product mix, and (iii) sales. 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,  
    2012     2011  
 
Balance at beginning of period $ 8,640   $ 5,892  
Provision for warranty expense   8,548     5,291  
Warranty liability from acquired businesses   12     527  
Warranty costs paid   (5,813 )   (3,467 )
Total accrued warranty   11,387     8,243  
Less long-term portion   3,374     2,578  
Current accrued warranty $ 8,013   $ 5,665