PRODUCT WARRANTIES (Tables)

9 Months Ended

Oct. 03, 2014

Changes In Product Warranty Liability

Changes in the Company’s product warranty liability during the first three quarters of fiscal 2014 are as follows:

(Dollars in thousands)
Balance as of fiscal year end 2013	$	17,781
Acquired warranties	18
Accruals for warranties issued	17,907
Changes in estimates	1,608
Warranty settlements (in cash or in kind)	(16,892		)
Balance as of the third quarter of fiscal 2014	$	20,422