XML 24 R13.htm IDEA: XBRL DOCUMENT  v2.3.0.11
Other Current Liabilities
6 Months Ended
Jun. 30, 2011
Other Current Liabilities  
Other Current Liabilities

(7)           Other Current Liabilities

 

Our other current liabilities consist of the following:

 

 

 

June 30,
2011

 

December 31,
2010

 

Accrued payroll and related benefits

 

$

12,760

 

$

11,428

 

Current portion of pension and other postretirement benefit liabilities

 

1,374

 

1,306

 

Accrued warranty expense

 

1,443

 

1,510

 

Accrued interest

 

1,606

 

3,549

 

Deferred income

 

8,697

 

9,652

 

Income and other taxes payable

 

341

 

358

 

Other accrued expenses

 

6,439

 

11,378

 

Total

 

$

32,660

 

$

39,181

 

 

Accrued warranty expense is recorded at the time of sale for instruments that have a warranty period ranging from one to ten years. The accrued expense recorded is generally calculated on a ratio of warranty costs to sales based on our warranty history and is adjusted periodically following an analysis of actual warranty claims. The accrued warranty expense activity for the six months ended June 30, 2011 and 2010, and the year ended December 31, 2010 is as follows:

 

 

 

June 30,
2011

 

June 30,
2010

 

December 31,
2010

 

Beginning balance

 

$

1,510

 

$

1,553

 

$

1,553

 

Additions

 

790

 

433

 

894

 

Claims and reversals

 

(913

)

(460

)

(896

)

Foreign currency translation impact

 

56

 

(94

)

(41

)

Ending balance

 

$

1,443

 

$

1,432

 

$

1,510