Accrued Liabilities

6 Months Ended

Jun. 30, 2013

Accrued Liabilities

Accrued Liabilities

Accrued liabilities consist of:

	June 30, 2013		December 31, 2012
(in thousands)
Employee related expenses	$	68,391	$	90,911
Warranty	10,557		10,718
Other	107,489		119,049
Total	$	186,437	$	220,678

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, 2013			Year Ended December 31, 2012
Balance at beginning of period	$	10,718		$	16,379
Expense	5,019			6,190
Changes due to acquisitions/divestitures	—			(498		)
Payments / deductions	(5,096		)	(11,426		)
Currency translation	(84		)	73
Balance at end of period	$	10,557		$	10,718