This excerpt taken from the AMN 10-K filed Feb 2, 2006.
NOTE 7 - ACCRUED LIABILITIES
Accrued liabilities were as follows at November 30:
The Company revised its presentation of the balance of self insurance reserves at November 30, 2005 to reflect the gross amount of liabilities without netting against a stop-loss recoverable of $6,287,000 from insurance companies. Stop-loss recoverable is included in other receivables under Note 3, herein.
The Company's product warranty accrual reflects management's estimate of probable liability associated with product warranties. The Company generally provides a standard product warranty not exceeding one year from date of purchase. Management establishes product warranty accruals based on historical experience and other currently available information. Changes in the product warranty accrual for the years ended November 30 were as follows: