Accrued Liabilities

3 Months Ended

Mar. 31, 2012

Accrued Liabilities [Abstract]

Accrued Liabilities

NOTE M – ACCRUED LIABILITIES

Accrued liabilities consist of the following:

	As of March 31, 2012		As of December 31, 2011
Accrued compensation and benefits	$	9,022	$	10,665
Accrued warranties		2,470		2,365
Professional and legal fees		1,236		966
Other accrued liabilities		4,025		4,080
	$	16,753	$	18,076

Activity related to accrued warranties was as follows:

	Three Months Ended
	March 31, 2012			April 2, 2011
Beginning Balance	$	2,365		$	1,857
Provision for warranty expense		805			487
Warranty expired		(700	)		(517	)
Ending Balance	$	2,470		$	1,827