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Accrued Warranty
12 Months Ended
Dec. 31, 2011
Accrued Warranty

9.    Accrued Warranty

The Company warrants its products against defect for 12 months. A provision for estimated future costs and estimated returns for credit relating to warranty is recorded in the period when product is shipped and revenue recognized, and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. Changes in the accrued warranty for fiscal years 2011 and 2010 are as follows:

 

     Fiscal Year Ended  
     December 31,
2011
    December 25,
2010
 

Beginning Balance

   $ 1,300,000      $ 1,600,000   

Additions

     1,442,000        757,000   

Claim and reversals

     (1,424,000     (1,057,000
  

 

 

   

 

 

 

Ending Balance

   $ 1,318,000      $ 1,300,000