Accrued Liabilities

Accrued liabilities consist of:



	September 30, 2012		December 31, 2011
(in thousands)
Employee related expenses	$	80,337	$	97,297
Warranty	14,103		16,379
Other	122,821		113,041
Total	$	217,261	$	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:



	Nine Months Ended			Year Ended
(in thousands)	September 30, 2012			December 31, 2011
Balance at beginning of period	$	16,379		$	19,198
Expense	5,004			6,759
Changes due to acquisitions/divestitures	(498		)	11
Payments / deductions	(6,819		)	(9,545		)
Currency translation	37			(44		)
Balance at end of period	$	14,103		$	16,379