The Company has guaranteed the repayment of a bank loan of a nonconsolidated equity investee. The guarantee continues until the loan, including accrued interest and fees, have been paid in full. The maximum amount of the guarantee is limited to the sum of the total due and unpaid principal amounts, accrued and unpaid interest and any other related expenses. As of December 31, 2011, the maximum amount of the guarantee was approximately $700. This loan guarantee is accompanied by a guarantee from the majority owner to the Company. The Company recorded the fair value of these guarantees of $100 in "Accrued expenses" at December 31, 2011 and December 25, 2010.

The Company's product warranty accrual reflects management's best estimate of probable liability under its product warranties. Historical product claims data is used to estimate the cost of product warranties at the time revenue is recognized.

Changes in the product warranty accrual, which is recorded in "Accrued expenses", for the years ended December 31, 2011 and December 25, 2010, were as follows:

	2011			2010

Balance, beginning of period	$	12,016		$	16,172
Payments made		(9,662	)		(13,301	)
Change in liability for warranties issued during the period		12,776			9,849
Change in liability for pre-existing warranties		(1,544	)		(704	)

Balance, end of period	$	13,586		$	12,016