Accrued Liabilities

12 Months Ended

Dec. 31, 2011

Accrued Liabilities [Abstract]

Accrued Liabilities

Note 9: Accrued Liabilities

Accrued liabilities as of December 31, 2011 and 2010 consist of the following:

	2011		2010
Salaries, wages and related fringe benefits	$	59,080		50,540
Taxes		34,891		25,367
Advance payments on sales contracts		40,689		39,026
Product warranty		22,939		19,100
Product liability, and medical and workers' compensation claims		6,238		5,686
Restructuring		4,439		5,802
Other		45,272		33,520
Total accrued liabilities	$	213,548		179,041

A reconciliation of the changes in the accrued product warranty liability for the years ended December 31, 2011, 2010 and 2009 is as follows:

	2011			2010			2009
Balance as of January 1	$	19,100			19,312			19,141
Product warranty accruals		26,989			24,730			24,307
Settlements		(23,434	)		(24,600	)		(24,643	)
Acquisitions		532			133			—
Charged to other accounts(1)		(248	)		(475	)		507
Balance as of December 31	$	22,939			19,100			19,312

(1) Includes primarily the effect of foreign currency translation adjustments for the Company's subsidiaries with functional currencies other than the USD.