Columbia Sportswear Company Annual report pursuant to Section 13 and 15(d)

Accrued Liabilities

12 Months Ended

Dec. 31, 2011

NOTE 9—ACCRUED LIABILITIES

Accrued liabilities consisted of the following (in thousands):


	December 31,
	2011		2010
Accrued salaries, bonus, vacation and other benefits	$	55,958	$	49,078
Accrued import duties		11,258		13,443
Product warranties		10,452		10,256
Other		26,828		30,033

	$	104,496	$	102,810

A reconciliation of product warranties is as follows (in thousands):


	Year Ended December 31,
	2011			2010			2009
Balance at beginning of period	$	10,256		$	12,112		$	9,746
Provision for warranty claims		4,758			1,371			5,133
Warranty claims		(4,468	)		(3,104	)		(2,984	)
Other		(94	)		(123	)		217

Balance at end of period	$	10,452		$	10,256		$	12,112