Product Warranty

3 Months Ended

Mar. 31, 2012

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]

Product Warranty

As of March 31, 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 three months ended March 31, 2012 (in thousands):

	Three months ended
	March 31, 2012
Beginning balance	$	1,099
Cost of warranty claims	3
Accruals for product warranties	(15		)
Foreign currency translation adjustment	—
Total	$	1,087