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Product Warranty
12 Months Ended
Dec. 31, 2016
Product Warranties Disclosures [Abstract]  
Product Warranty
Product Warranty
As of December 31, 2016 and 2015, MRV's product warranty liability recorded in accrued liabilities was $0.6 million. The following table summarizes the activity related to the product warranty liability (in thousands):
 
 
Balance at beginning of period
 
Cost of warranty claims
 
Accruals for product warranties
 
Balance at
end of
period
December 31, 2014
 
$
578

 
$
(17
)
 
$
55

 
$
616

December 31, 2015
 
$
616

 
$

 
$
(23
)
 
$
593

December 31, 2016
 
$
593

 
$
(72
)
 
$
66

 
$
587



MRV accrues for warranty costs as part of its cost of sales 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.