Product Warranty

6 Months Ended

Jun. 30, 2012

Product Warranties Disclosures [Abstract]

As of June 30, 2012 and December 31, 2011, MRV's product warranty liability recorded in accrued liabilities was $1.1 million and $1.1 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 six months ended June 30, 2012 (in thousands):



	Six months ended
	June 30, 2012
Beginning balance	$	1,098
Cost of warranty claims	(345		)
Accruals for product warranties	356
Total	$	1,109