PRODUCT WARRANTIES (Tables)

9 Months Ended

Sep. 27, 2013

Changes In Product Warranty Liability

Changes in the Company’s product warranty liability during the first three quarters of fiscal 2013 are as follows:

(Dollars in thousands)
Balance as of fiscal year end 2012	$	17,066
Acquired warranties	83
Accruals for warranties issued	15,489
Changes in estimates	402
Warranty settlements (in cash or in kind)	(15,585		)
Balance as of the third quarter of fiscal 2013	$	17,455