ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)

9 Months Ended

12 Months Ended

Sep. 29, 2012

Dec. 31, 2011

Accrued expenses consist of the following:

(Amounts in thousands)

	September 29, 2012		December 31, 2011
Insurance	$	3,327	$	3,229
Employee compensation and benefits		10,298		6,270
Sales and marketing		24,772		23,282
Product warranty		7,892		7,677
Accrued freight		963		498
Interest		8,770		34,183
Accrued pension		2,577		2,577
Accrued environmental liability		470		708
Accrued taxes		3,443		2,093
Other		17,609		10,364
	$	80,121	$	90,881

Other long-term liabilities consist of the following:

(Amounts in thousands)

	September 29, 2012		December 31, 2011
Insurance	$	1,316	$	1,642
Pension liabilities		11,851		13,446
Multi-employer pension withdrawal liability		2,675		2,854
Product warranty		29,756		30,935
Long-term product claim liability		223		193
Long-term environmental liability		1,990		1,750
Liabilities for tax uncertainties		3,946		3,546
Other		6,350		3,362
	$	58,107	$	57,728

Accrued expenses consist of the following at December 31, 2011 and December 31, 2010:

(Amounts in thousands)	December 31, 2011		December 31, 2010
Insurance	$	3,229	$	3,887
Employee compensation and benefits		6,270		6,086
Sales and marketing		23,282		21,637
Product warranty		7,677		9,375
Accrued freight		498		513
Accrued interest		34,183		13,592
Accrued environmental liability		708		448
Accrued pension		2,577		1,961
Accrued deferred compensation		-		2,155
Accrued taxes		2,093		3,123
Other		10,364		12,340
	$	90,881	$	75,117

Other long-term liabilities consist of the following at December 31, 2011 and December 31, 2010:

(Amounts in thousands)	December 31, 2011		December 31, 2010
Insurance	$	1,642	$	2,216
Pension liabilities		13,446		9,176
Multi-employer pension withdrawal liability		2,854		3,079
Product warranty		30,935		32,405
Long-term product claim liability		193		216
Long-term environmental liability		1,750		434
Liabilities for tax uncertainties		3,546		10,123
Other		3,362		2,840
	$	57,728	$	60,489