Note 8 - Accrued Liabilities

Accrued liabilities consist of:


	June 30,		December 31,
	2012		2011
(in thousands)
Employee related expenses	$	76,530	$	97,297
Warranty		15,631		16,379
Other		117,519		113,041

Total	$	209,680	$	226,717

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 the warranty liabilities is as follows:


(in thousands)	Six Months Ended June 30, 2012			Year Ended December 31, 2011
Balance at beginning of period	$	16,379		$	19,198
Expense		4,000			6,759
Changes due to acquisitions/divestitures		(498	)		11
Payments / deductions		(4,230	)		(9,545	)
Currency translation		(20	)		(44	)

Balance at end of period	$	15,631		$	16,379