Product Warranty

3 Months Ended

Mar. 31, 2013

Product Warranties Disclosures [Abstract]

Product Warranty

Product Warranty

As of March 31, 2013 and December 31, 2012, MRV's product warranty liability recorded in accrued liabilities was $0.9 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 90 days to three years.

The following table summarizes the change in product warranty liability during the three months ended March 31, 2013 (in thousands):

	Three months ended
	March 31, 2013
Beginning balance		$1,006
Cost of warranty claims	(38		)
Accruals for product warranties	(53		)
Total		$915