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

3 Months Ended

Mar. 31, 2012

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


	Three Months Ended March 31,
	2012			2011
Balance at beginning of period	$	10,452		$	10,256
Charged to costs and expenses		1,179			1,871
Claims settled		(1,889	)		(2,290	)
Other		91			145

Balance at end of period	$	9,833		$	9,982