Accrued Liabilities

9 Months Ended

Sep. 30, 2011

Accrued Liabilities [Abstract]

Accrued Liabilities

Note 5. Accrued Liabilities

Accrued liabilities as of September 30, 2011 and December 31, 2010 consisted of the following:

	September 30, 2011		December 31, 2010
Salaries, wages and related fringe benefits	$	60,456	$	50,540
Taxes		54,360		25,367
Advance payments on sales contracts		41,871		39,026
Product warranty		23,006		19,100
Other		48,792		45,008
Total accrued liabilities	$	228,485	$	179,041

A reconciliation of the changes in the accrued product warranty liability for the three and nine-month periods ended September 30, 2011 and 2010 is as follows:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Balance at beginning of period	$	23,531		$	17,006		$	19,100		$	19,312
Product warranty accruals		6,487			7,164			21,453			18,114
Settlements		(6,242	)		(6,361	)		(17,514	)		(18,346	)
Acquisitions		—			133			—			133
Effect of foreign currency translation		(770	)		896			(33	)		(375	)
Balance at end of period	$	23,006		$	18,838		$	23,006		$	18,838