Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2012

Constituents of Accrued Expenses

Accrued expenses consisted of the following (in thousands):

	December 31,
	2012		2011
Salaries, commissions, and payroll taxes	$	5,563	$	5,769
Company bonuses		5,057		8,721
Vacation		4,237		4,109
Japanese retirement allowance		3,487		3,559
Japanese consumption taxes		3,405		2,984
Warranty obligations		2,256		2,097
Other		5,585		5,051
	$	29,590	$	32,290

Changes in Warranty Obligations

The changes in the warranty obligation were as follows (in thousands):

Balance as of December 31, 2010	$	1,985
Provisions for warranties issued during the period		1,835
Fulfillment of warranty obligations		(1,664	)
Foreign exchange rate changes		(59	)
Balance as of December 31, 2011		2,097
Provisions for warranties issued during the period		1,725
Fulfillment of warranty obligations		(1,609	)
Foreign exchange rate changes		43
Balance as of December 31, 2012	$	2,256