11. Accrued Liabilities – Other

Accrued liabilities – other consist of the following:


	March 31, 2015		December 31, 2014
	(in thousands)
Environmental	$	9,304	$	9,475
Warranty		1,183		1,176
Taxes (other than income) and insurance		718		879
Commissions		677		551
Foreign currency forward contracts		542		673
Other professional fees		421		496
Accrued customer incentive plans		411		414
Deferred compensation – current		265		265
Litigation and legal fees		115		91
Acquisition earn-out, current		72		32
Deferred revenue		53		44
Other		2,302		2,370

Accrued liabilities – other	$	16,063	$	16,466

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:


	March 31, 2015
	(in thousands)
Liability, beginning of year	$	1,176
Expense for new warranties issued		87
Warranty claims paid		(80	)

Liability, end of period	$	1,183