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CONTINGENCIES (Tables)
9 Months Ended
Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]  
Product warranty accrual activity
The following table sets forth the activity in the product warranty accrual account for the nine months ended September 30, 2013 and 2012 (in thousands):
 
Nine Months Ended September 30,
 
2013
 
2012
 
 
 
(Restated)
Accrual balance at beginning of year
$
4,476

 
$
4,743

Accruals for product warranties
1,963

 
4,920

Costs of warranty claims
(3,009
)
 
(4,141
)
Allocation to divestitures

 
(507
)
Accrual balance at end of period
$
3,430

 
$
5,015


The total warranty accrual of $3.4 million is included in the caption “accrued expenses and other current liabilities” in the Company’s consolidated balance sheet at September 30, 2013.