WARRANTIES

Accruals necessary for product warranties are estimated based on historical warranty costs and average time elapsed between purchases and returns for each division. Additional accruals are made for any significant, discrete warranty issues. Changes in the warranty accrual were as follows:



	Three Months Ended
	April 30, 2013			April 30, 2012
Beginning balance	$	1,888		$	1,699
Accrual for warranties	864			820
Settlements made (in cash or in kind)	(762		)	(727		)
Ending balance	$	1,990		$	1,792