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Accrued Liabilities
9 Months Ended
Sep. 30, 2011
Accrued Liabilities [Abstract] 
Accrued Liabilities
8. Accrued Liabilities

Accrued liabilities consist of:

 

     September 30,
2011		      December 31,
2010		  
(in thousands)              

Employee related expenses

    $ 88,296       $ 87,952   

Advanced payments from customers

      21,148         24,708   

Warranty

      17,376         19,198   

Other

      97,926         97,604   
  

 

 

     

 

 

  

Total

    $ 224,746       $ 229,462   
  

 

 

     

 

 

  

 

The Company accrues warranty liabilities when it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. Warranty provision is included in cost of sales in the Condensed Consolidated Statements of Operations.

A summary of warranty liabilities is as follows:

 

(in thousands)    Nine Months Ended
September 30,
2011		     Year Ended
December 31,
2010		  

Balance at beginning of period

    $ 19,198      $ 18,728   

Expense

      6,079        7,985   

Additions through acquisitions/divestures

      11        1,446   

Payments / deductions

      (7,900 )      (8,866 ) 

Currency translation

      (12 )      (95 ) 
  

 

 

    

 

 

  

Balance at end of period

    $ 17,376      $ 19,198