Other Accrued Expenses (Tables)

3 Months Ended

Sep. 25, 2011

Other accrued expenses were comprised of the following as of (in thousands):

	September 25, 2011		June 26, 2011
Sales returns	$	37,217	$	34,112
Accrued accounting and legal costs		11,320		9,943
Deferred revenue		16,383		16,329
Accrued employee benefits		4,088		3,733
Accrued warranty		3,446		3,457
Accrued utilities		2,501		1,840
Accrued repurchase obligation		2,743		3,099
Accrued sales and other taxes		4,162		2,829
Accrued enterprise resource planning system costs		6,321		8,110
Severance liability		155		214
Other		12,438		13,736
Total other accrued expenses	$	100,774	$	97,402

Changes in Warranty Reserve

The following table details the changes in the Company’s warranty reserve for the three months ended September 25, 2011, which is included in other accrued expenses (in thousands):

Accrued warranty, June 26, 2011	$	3,457
Accruals for warranties issued during the period		1,085
Changes in estimates related to pre-existing warranties		575
Warranty claim settlements		(1,671	)
Accrued warranty, September 25, 2011	$	3,446