10. Accrued Liabilities — Other

Accrued liabilities — other consist of the following:


	September 30,		December 31,
	2011		2010
	(in thousands)
Taxes (other than income) and insurance	$	572	$	556
Commissions		630		707
Litigation and legal fees		172		151
Other professional fees		677		659
Environmental		2,865		3,132
Warranty		1,398		1,553
Deferred revenue		146		78
Other		1,622		1,778

	$	8,082	$	8,614

A liability is established for estimated future warranty and service claims that relate to current and prior period sales. The Company estimates warranty costs based on historical claim experience and other factors including evaluating specific product warranty issues.

Included in the environmental accrual are estimates for all known costs believed to be probable and reasonably estimable for sites that the Company currently operates or operated at one time (see Note 12 for additional information).

The following is a summary of activity in accrued warranty and service liabilities:


	Nine Months Ended
	September 30, 2011
	(in thousands)
Liability, beginning of year	$	1,553
Expense for new warranties issued		543
Warranty claims		(698	)

Liability, end of period	$	1,398