Other Accrued Expenses

6 Months Ended

Dec. 29, 2013

At December 29, 2013 and June 30, 2013, other accrued expenses were comprised of the following (in thousands):



	December 29, 2013		June 30, 2013
Sales returns	$	35,418	$	33,902
Accrued accounting and legal costs	10,421		8,108
Deferred revenue	11,826		9,678
Accrued warranty	1,787		1,992
Accrued utilities	2,320		2,516
Accrued repurchase obligation	2,553		4,759
Accrued sales and other taxes	4,927		3,053
Accrued subcontractor costs	1,384		1,307
Accrued rent	4,331		4,858
Other	5,096		8,241
Total other accrued expenses	$	80,063	$	78,414

Warranty

The Company records warranty liabilities at the time of sale for the estimated costs to be incurred under the terms of its warranty agreements. The specific warranty terms and conditions vary depending upon product sold and the country in which the Company does business. In general, for standard products, the Company will replace defective parts not meeting the Company’s published specifications at no cost to the customers. Factors that affect the liability include historical and anticipated failure rates of products sold, and cost per claim to satisfy the warranty obligation. If actual results differ from the estimates, the Company revises its estimated warranty liability to reflect such changes.

The following table details the changes in the Company’s warranty reserve for the six months ended December 29, 2013, which is included in other accrued liabilities in the schedule above (in thousands):



Accrued warranty, June 30, 2013	$	1,992
Accruals for warranties issued during the period	1,193
Changes in estimates related to pre-existing warranties	13
Warranty claim settlements	(1,411		)
Accrued warranty, December 29, 2013	$	1,787