Columbia Sportswear Company Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Product Warranty

Product Warranty

6 Months Ended

Jun. 30, 2011

NOTE 5 – PRODUCT WARRANTY

Some of the Company's products carry limited warranty provisions for defects in quality and workmanship. A warranty reserve is established at the time of sale to cover estimated costs based on the Company's history of warranty repairs and replacements and is recorded in cost of sales. The warranty reserve is included in accrued liabilities in the Condensed Consolidated Balance Sheets. A summary of accrued warranties is as follows (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2011			2010			2011			2010
Balance at beginning of period	$	9,982		$	11,977		$	10,256		$	12,112
Charged to costs and expenses		814			411			2,685			1,572
Claims settled		(1,080	)		(916	)		(3,370	)		(2,085	)
Other		61			(414	)		206			(541	)

Balance at end of period	$	9,777		$	11,058		$	9,777		$	11,058