Product Warranties

9 Months Ended

Jul. 03, 2011

Product Warranties

Product Warranties

7. Product Warranties

The Company typically offers one-year or five-year product warranties for most of its products. The Company provides for the estimated cost of product warranties at the time product revenue is recognized. Factors that affect the Company's warranty reserves include the number of units sold, historical and anticipated rates of warranty repairs, and the cost per repair. The Company periodically assesses the adequacy of the warranty reserve and adjusts the amount as necessary.

Product warranty activity for the nine months ended July 3, 2011 and July 4, 2010 is as follows:

(000's omitted)	Beginning  Balance		Accruals for Warranties Issued  During the Period		Decrease to Pre-existing  Warranties		Ending Balance
Nine Months Ended July 3, 2011	$	4,304	$	1,392	$	1,248	$	4,448
Nine Months Ended July 4, 2010	$	4,176	$	1,372	$	1,355	$	4,193