Accrued Liabilities

Accrued liabilities consist of:



	March 31, 2013		December 31, 2012
(in thousands)
Employee related expenses	$	55,520	$	90,911
Warranty	11,598		10,718
Other	111,389		119,049
Total	$	178,507	$	220,678

The Company accrues warranty liabilities when it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. Warranty provision is included in cost of sales in the Condensed Consolidated Statements of Operations.

A summary of the warranty liabilities is as follows:



(in thousands)	Three Months Ended March 31, 2013			Year Ended December 31, 2012
Balance at beginning of period	$	10,718		$	16,379
Expense	2,303			6,190
Changes due to acquisitions/divestitures	—			(498		)
Payments / deductions	(1,316		)	(11,426		)
Currency translation	(107		)	73
Balance at end of period	$	11,598		$	10,718