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Note C - Product Warranties

9 Months Ended

Sep. 30, 2013

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]

NOTE C - PRODUCT WARRANTIES

A liability is established for estimated future warranty and service claims based on historical claims experience and specific product failures. The Company expenses warranty costs directly to cost of products sold. Changes in the Company’s product warranty liability are:

(Thousands of dollars)		September 30,
		2013				2012
Balance at beginning of year		$	1,133			$	1,228
Provision			1,023				1,059
Claims			(995	)			(1,117	)
Balance at end of period		$	1,161			$	1,170

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- Definition

The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

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