Other Current Liabilities and Other Liabilities (Tables)

9 Months Ended

Sep. 30, 2011

Other Current Liabilities and Other Liabilities (Tables) [Abstract]

Other current liabilities

	September 30,		December 31,
	2011		2010
	(in millions)
Other Current Liabilities:
Accruals for pending and threatened litigation (see Note 17)	$	23	$	19
Accrued product warranty costs		88		86
Estimated costs in excess of estimated contract value to complete contracts in process in a loss position		74		93
Accrued interest		70		75
Deferred revenues		44		34
Other		90		82
Total other current liabilities	$	389	$	389

Other liabilities

	September 30,		December 31,
	2011		2010
	(in millions)
Other Liabilities:
Non-current income taxes payable (see Note 11)	$	280	$	248
Deferred compensation		55		53
Accrued workers’ compensation		57		57
Estimated contingent purchase price payable for acquired businesses		9		9
Notes payable and capital lease obligations		10		10
Accrued product warranty costs		4		6
Other		97		103
Total other liabilities	$	512	$	486

Accrued product warranty costs

	Year-to-Date Ended
	September 30,			September 24,
	2011			2010
	(in millions)
Accrued product warranty costs:(1)
Balance at January 1	$	92		$	99
Acquisitions during the period		—			1
Accruals for product warranties issued during the period		54			42
Foreign currency translation adjustments		—			(1	)
Settlements made during the period		(54	)		(47	)
Balance at end of period	$	92		$	94

⁽¹⁾ Warranty obligations incurred in connection with long-term production contracts that are accounted for under the percentage-of-completion cost-to-cost method are included within the contract estimates at completion and are excluded from the above amounts. The balances above include both the current and non-current amounts.