Product Warranty

6 Months Ended

Jun. 25, 2011

NOTE 4. PRODUCT WARRANTY

We provide a limited warranty for the replacement of defective products for a specified time period after sale. We estimate the costs that may be incurred under the limited warranty and record a liability in the amount of such anticipated costs at the time product revenue is recognized. Factors that affect our warranty liability include historical sales along with historical and anticipated future rates of warranty claims.

Changes in the accrued product warranty costs during the quarters and first half years ended June 25, 2011 and June 26, 2010 are summarized as follows (in thousands):


	Quarter Ended						First Half Year Ended
	June 25,			June 26,			June 25,			June 26,
	2011			2010			2011			2010
Balance, beginning of period	$	1,571		$	1,305		$	1,588		$	1,409
Accruals for products sold		714			740			1,470			1,559
Warranty claims		(722	)		(707	)		(1,495	)		(1,630	)

Balance, end of period	$	1,563		$	1,338		$	1,563		$	1,338