ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2011

Accrued Liabilities

Accrued liabilities consist of the following:

	December 31,
(in thousands)	2011		2010
Payroll, commissions, bonuses, other cash compensation and employee benefits	$	85,855	$	61,334
General insurance	12,164		12,118
Sales and marketing programs	34,528		31,070
Professional and legal costs	10,269		10,844
Restructuring costs	4,787		9,191
Warranty liabilities	3,765		4,253
Deferred income	6,304		5,656
Accrued vacation and holidays	28,169		12,528
Third party royalties	10,174		9,184
Current portion of derivatives	18,143		27,668
Other	75,043		40,899
	$	289,201	$	224,745

A reconciliation of Changes in the Company's Warranty liability

A reconciliation of changes in the Company's warranty liability for 2011, 2010, and 2009 is as follows:

	December 31,
(in thousands)	2011			2010			2009
Balance, beginning of the year	$	4,253		$	4,141		$	4,260
Accruals for warranties issued during the year	845			1,581			1,129
Accruals related to pre-existing warranties	153			103			—
Warranty settlements made during the year	(1,441		)	(1,494		)	(1,295		)
Effect of exchange rate changes	(45		)	(78		)	47
Balance, end of the year	$	3,765		$	4,253		$	4,141