Other Liabilities

9 Months Ended

Jan. 01, 2012

Other Liabilities

Other Liabilities

10.Other Liabilities

The major categories of other current and long-term accrued liabilities are as follows:

	January 1, 2012		March 31, 2011
Employee benefits and insurance, including pension and other postretirement benefits	$	74,565	$	63,956
Warranty	24,376		18,076
Litigation liability	25,500		—
Interest	18,084		2,103
Environmental remediation	5,104		4,160
Rebate	12,550		6,934
Deferred lease obligation	25,132		22,212
Commodity forward contracts	12,686		—
Federal excise tax	14,904		12,609
Other	69,073		63,786
Total other accrued liabilities — current	$	281,974	$	193,836
Environmental remediation	$	53,607	$	47,726
Management nonqualified deferred compensation plan	19,152		21,483
Non-current portion of accrued income tax liability	20,673		28,024
Deferred lease obligation	13,792		14,448
Commodity forward contracts	248		—
Other	10,534		15,479
Total other long-term liabilities	$	118,006	$	127,160

The litigation liability represents an accrual booked during the third quarter of fiscal 2012 related to a tentative litigation settlement (see Note 15).

ATK provides product warranties, which entail repair or replacement of non-conforming items, in conjunction with sales of certain products. Estimated costs related to warranties are generally recorded in the period in which the related product sales occur. The warranty liability recorded at each balance sheet date reflects the estimated liability for warranty coverage for products delivered based on historical information and current trends. During the third quarter of fiscal 2012, ATK adjusted the pre-existing LUU flare warranty reserve to capture the additional costs to retrofit existing customer inventory related to the tentative litigation settlement referenced above. The following is a reconciliation of the changes in ATK’s product warranty liability during fiscal 2012:

Balance at April 1, 2011	$	18,076
Warranties issued	571
Payments made	(11		)
Changes related to preexisting warranties	(352		)
Balance at July 3, 2011	$	18,284
Warranties issued	92
Payments made	(92		)
Changes related to preexisting warranties	(1,706		)
Balance at October 2, 2011	$	16,578
Warranties issued	196
Payments made	(12		)
Changes related to preexisting warranties	7,614
Balance at January 1, 2012	$	24,376