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Product Warranties
 9 Months Ended
Jan. 25, 2014
Product Warranties [Abstract]  
Product Warranties
Note 7: Product Warranties
 
We accrue an estimated liability for product warranties at the time the revenue is recognized. We estimate future warranty claims based on claim experience and any additional anticipated future costs on previously sold products.  Our liability estimates incorporate the cost of repairs including materials consumed, labor and overhead amounts necessary to perform the repair and any costs associated with delivery of the repaired product to the customer.  Over 90% of our warranty liability relates to our Upholstery segment as we generally warrant our products against defects for one year on fabric and leather, from one to ten years on cushions and padding, and up to a lifetime on certain mechanisms and frames.  Labor costs relating to our parts are warrantied for one year from the date of purchase by the end customer.  Considerable judgment is used in making our estimates.  Differences between actual and estimated costs are recorded when the differences are known.

A reconciliation of the changes in our product warranty liability for the nine months ended January 25, 2014, and January 26, 2013, is as follows:

 
 
Third Quarter Ended
  
Nine Months Ended
 
 (Unaudited, amounts in thousands)
 
1/25/14
  
1/26/13
  
1/25/14
  
1/26/13
 
Balance as of the beginning of the period
 
$
15,929
  
$
14,313
  
$
15,525
  
$
14,327
 
Accruals during the period
  
3,026
   
4,143
   
10,698
   
11,050
 
Reclass to discontinued operations
  
(218
)
  
—
   
(218
)
  
—
 
Settlements during the period
  
(3,615
)
  
(3,692
)
  
(10,883
)
  
(10,613
)
Balance as of the end of the period
 
$
15,122
  
$
14,764
  
$
15,122
  
$
14,764
 
 
As of January 25, 2014, and April 27, 2013, $9.2 million and $9.5 million, respectively, of our product warranty liability was included in accrued expenses and other current liabilities in our consolidated balance sheet, with the remainder included in other long-term liabilities. The accruals recorded during the periods presented primarily reflect charges related to warranties issued during the respective periods.