Accrued Liabilities

12 Months Ended

Dec. 31, 2012

Accrued Liabilities

Note 9: Accrued Liabilities

Accrued liabilities as of December 31, 2012 and 2011 consist of the following:

	2012		2011
Salaries, wages and related fringe benefits	$	53,328		59,080
Taxes		14,266		34,891
Advance payments on sales contracts		39,567		40,689
Product warranty		24,429		22,939
Product liability, and medical and workers’ compensation claims		10,073		10,305
Restructuring		7,492		4,439
Other		43,918		41,205
Total accrued liabilities	$	193,073		213,548

A reconciliation of the changes in the accrued product warranty liability for the years ended December 31, 2012, 2011 and 2010 is as follows:

	2012			2011			2010
Balance as of January 1	$	22,939			19,100			19,312
Product warranty accruals		22,614			26,989			24,730
Settlements		(21,468	)		(23,434	)		(24,600	)
Acquisitions		—			532			133
Charged to other accounts(1)		344			(248	)		(475	)
Balance as of December 31	$	24,429			22,939			19,100

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