Other Current Liabilities

3 Months Ended

Mar. 31, 2013

(7) Other Current Liabilities

Our other current liabilities consist of the following:

	March 31, 2013		December 31, 2012
Accrued payroll and related benefits	$	13,569	$	15,748
Current portion of pension and other postretirement benefit liabilities	1,352		1,389
Accrued warranty expense	1,414		1,327
Accrued interest	382		1,563
Deferred income	10,016		10,834
Income and other taxes payable	357		202
Liabilities related to assets held for sale	2,245		—
Other accrued expenses	6,270		9,112
Total	$	35,605	$	40,175

Liabilities related to assets held for sale consist primarily of deferred rent credits associated with our West 57th Street land lease and tenant security deposits. These liabilities are considered part of the disposal group and will be removed from the balance sheet when we complete the sale of the building during the second quarter of 2013.

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 three months ended March 31, 2013 and 2012, and the year ended December 31, 2012 is as follows:

	March 31, 2013			March 31, 2012			December 31, 2012
Beginning balance	$	1,327		$	1,242		$	1,242
Additions	282			321			1,099
Claims and reversals	(170		)	(177		)	(1,031		)
Foreign currency translation impact	(25		)	22			17
Ending balance	$	1,414		$	1,408		$	1,327