Other Current Liabilities

9 Months Ended

Sep. 30, 2011

Other Current Liabilities

Other Current Liabilities

(7)           Other Current Liabilities

Our other current liabilities consist of the following:

	September 30, 2011		December 31, 2010
Accrued payroll and related benefits	$	12,727	$	11,428
Current portion of pension and other postretirement benefit liabilities	1,253		1,306
Accrued warranty expense	1,348		1,510
Accrued interest	430		3,549
Deferred income	9,263		9,652
Income and other taxes payable	263		358
Other accrued expenses	8,439		11,378
Total	$	33,723	$	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 nine months ended September 30, 2011 and 2010, and the year ended December 31, 2010 is as follows:

	September 30, 2011			September 30, 2010			December 31, 2010
Beginning balance	$	1,510		$	1,553		$	1,553
Additions	948			587			894
Claims and reversals	(1,114		)	(665		)	(896		)
Foreign currency translation impact	4			(26		)	(41		)
Ending balance	$	1,348		$	1,449		$	1,510