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Product Warranty Obligations
 12 Months Ended
Dec. 31, 2013
Product Warranty Obligations [Abstract]  
Product Warranty Obligations
5. Product Warranty Obligations
 
The Company records a liability for product warranty obligations at the time of sale to a customer based upon historical warranty experience. The Company also records a liability for specific warranty matters when they become known and are reasonably estimable. The Company also sells extended warranty coverage for certain product. The sales of extended warranties are recorded as deferred revenue, and we recognize the revenue from sales of extended warranties over the life of the contracts. The Company’s product warranty obligations, including deferred revenue related to extended warranty coverage, are included in other accrued liabilities and other long-term liabilities in the consolidated balance sheets.
 
The following is a tabular reconciliation of the product warranty liability, excluding the deferred revenue related to our extended warranty coverage:
 
 
 
For the year ended December 31,
 
 
 
2013
  
2012
  
2011
 
 
 
  
  
 
Balance at beginning of year
 
$
36,111
  
$
24,643
  
$
17,835
 
Payments
  
(18,484
)
  
(19,801
)
  
(17,562
)
Provision for warranties issued
  
33,707
   
34,173
   
21,356
 
Changes in estimates for pre-existing warranties
  
(17,600
)
  
(2,904
)
  
3,014
 
Balance at end of year
 
$
33,734
  
$
36,111
  
$
24,643
 

The following is a tabular reconciliation of the deferred revenue related to extended warranty coverage:
 
 
 
For the year ended December 31,
 
 
 
2013
  
2012
  
2011
 
 
 
  
  
 
Balance at beginning of year
 
$
13,474
  
$
9,737
  
$
4,643
 
Deferred revenue on extended warranty contracts sold
  
11,998
   
5,547
   
6,368
 
Amortization of deferred revenue on extended warranty contracts
  
(2,380
)
  
(1,810
)
  
(1,274
)
Balance at end of year
 
$
23,092
  
$
13,474
  
$
9,737
 

Product warranty obligations and warranty related deferred revenues are included in the balance sheets as follows:
 
 
 
December 31,
 
 
 
2013
  
2012
 
Product warranty liability
 
  
 
Current portion - other accrued liabilities
 
$
26,080
  
$
26,284
 
Long-term portion - other long-term liabilities
  
7,654
   
9,827
 
Total
 
$
33,734
  
$
36,111
 
 
        
Deferred revenue related to extended warranty
        
Current portion - other accrued liabilities
 
$
3,325
  
$
2,468
 
Long-term portion - other long-term liabilities
  
19,767
   
11,006
 
Total
 
$
23,092
  
$
13,474