21. Warranty

The Company provides for estimated product warranty expenses when the related products are sold and are included within accrued expenses. Because warranty estimates are forecasts that are based on the best available information, primarily historical claims experience, claims costs may differ from amounts provided. An analysis of changes in the liability for product warranties is as follows:


Balance at March 31, 2008	$	34,037
Current year provisions		15,274
Costs incurred		(15,189	)
Foreign exchange and other		(3,208	)

Balance at March 31, 2009	$	30,914
Current year provisions		13,123
Costs incurred		(13,283	)
Foreign exchange and other		985

Balance at March 31, 2010	$	31,739
Current year provisions		20,565
Costs incurred		(17,499	)
Foreign exchange and other		1,201

Balance at March 31, 2011	$	36,006