Product Warranty

9 Months Ended

Sep. 30, 2011

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]

Product Warranty

As of September 30, 2011 and December 31, 2010, MRV's product warranty liability recorded in accrued liabilities was $1.4 million and $1.0 million, respectively. MRV accrues for warranty costs as part of cost of goods sold based on associated material product costs, technical support labor costs and associated overhead. The products sold are generally covered by a warranty for periods of one to two years.

The following table summarizes the change in product warranty liability during the nine months ended September 30, 2011 (in thousands):

	Nine months ended
	September 30, 2011
Beginning balance	$	1,024
Cost of warranty claims	(417		)
Accruals for product warranties	754
Foreign currency translation adjustment	5
Total	$	1,366