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

9 Months Ended

Sep. 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 September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Balance at beginning of period	$	9,777		$	11,058		$	10,256		$	12,112
Charged to costs and expenses		1,131			794			3,202			2,365
Claims settled		(585	)		(555	)		(3,341	)		(2,639	)
Other		(294	)		412			(88	)		(129	)

Balance at end of period	$	10,029		$	11,709		$	10,029		$	11,709