PRODUCT WARRANTIES (Tables)

9 Months Ended

Sep. 28, 2012

Changes In Product Warranty Liability

Changes in the Company’s product warranty liability during the first three quarters of fiscal 2012 are as follows:

(Dollars in thousands)
Balance as of fiscal year end 2011	$	18,444
Accruals for warranties issued	14,783
Changes in estimates	427
Warranty settlements (in cash or in kind)	(17,571		)
Balance as of the third quarter of fiscal 2012	$	16,083