Accrued Expenses (Tables)

6 Months Ended

Jul. 02, 2011

Schedule of Accrued Liabilities

Accrued expenses consist of the following:

	Jul 2, 2011		Jan 1, 2011
	(in thousands)
Accrued payroll and related expenses	$	26,913	$	32,625
Accrued warranty		15,100		14,468
Accrued customer rebates		11,739		18,086
Accrued product liability and workers compensation		10,442		9,711
Advanced customer deposits		10,067		13,357
Accrued agent commission		7,546		7,824
Accrued professional services		6,400		5,944
Other accrued expenses		31,623		23,795
	$	119,830	$	125,810