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Accrued Expenses And Other Current Liabilities
6 Months Ended
Jun. 30, 2013
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):

  June 30, December 31,
  2013 2012 2012
 
Employee compensation and benefits $ 23,498 $ 20,683 $ 18,555
Warranty   10,755   7,490   9,125
Sales rebates   6,224   5,647   5,711
Contingent consideration related to acquisitions   4,806   4,668   5,429
Other   12,122   10,177   9,235
Accrued expenses and other current liabilities $ 57,405 $ 48,665 $ 48,055

 

     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) current trends, (iii) product mix, and (iv) 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 six months ended June 30, (in thousands):

    2013     2012  
Balance at beginning of period – current $ 9,125   $ 5,882  
Balance at beginning of period – long-term   3,604     2,758  
Balance at beginning of period – total   12,729     8,640  
Provision for warranty expense   7,432     5,505  
Warranty liability from acquired businesses   21     89  
Warranty costs paid   (4,497 )   (3,570 )
Total accrued warranty   15,685     10,664  
Less long-term portion   4,930     3,174  
Current accrued warranty $ 10,755   $ 7,490