Accrued Expenses (Tables)

9 Months Ended

Oct. 01, 2011

Schedule of Accrued Liabilities

Accrued expenses consist of the following:

	Oct 1, 2011		Jan 1, 2011
	(in thousands)
Accrued payroll and related expenses	$	31,612	$	32,625
Accrued customer rebates		16,322		18,086
Advanced customer deposits		15,371		13,357
Accrued warranty		14,973		14,468
Accrued product liability and workers compensation		11,347		9,711
Accrued agent commission		7,687		7,824
Accrued professional services		5,998		5,944
Other accrued expenses		27,456		23,795
	$	130,766	$	125,810