11. Accrued Liabilities – Other

Accrued liabilities – other consist of the following:


	September 30, 2013		December 31, 2012
	(in thousands)
Taxes (other than income) and insurance	$	667	$	602
Commissions		634		680
Litigation and legal fees		118		138
Other professional fees		472		418
Environmental		4,820		5,334
Warranty		1,422		1,102
Deferred revenue		83		56
Acquisition earn-out, current		105		164
Other		3,065		2,092

Accrued liabilities – other	$	11,386	$	10,586

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 13 for additional information).

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.

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


	Nine Months Ended September 30, 2013
	(in thousands)
Liability, beginning of year	$	1,102
Expense for new warranties issued		919
Warranty claims		(599	)

Liability, end of period	$	1,422