OTHER CURRENT LIABILITIES

Other current liabilities are summarized as follows (in millions):



	September 30,
	2015		2014
Compensation and benefits	$	122	$	146
Income taxes	9		8
Taxes other than income taxes	23		50
Accrued interest	14		15
Product warranties	22		27
Restructuring (see Note 5)	7		9
Asbestos-related liabilities (see Note 23)	17		17
Indemnity obligations (see Note 23)	2		11
Other	63		68
Other current liabilities	$	279	$	351

The company records estimated product warranty costs at the time of shipment of products to customers. Warranty reserves are primarily based on factors that include past claims experience, sales history, product manufacturing and engineering changes and industry developments. Liabilities for product recall campaigns are recorded at the time the company’s obligation is probable and can be reasonably estimated. Policy repair actions to maintain customer relationship are recorded as other liabilities at the time an obligation is probable and can be reasonably estimated. Product warranties, including recall campaigns, not expected to be paid within one year are recorded as a non-current liability.

A summary of the changes in product warranties is as follows (in millions):



	September 30,
	2015			2014			2013
Total product warranties – beginning of year	$	51		$	57		$	44
Accruals for product warranties ⁽¹⁾	15			22			31
Payments	(18		)	(22		)	(20		)
Change in estimates and other	—			(6		)	2
Total product warranties – end of year	48			51			57
Less: non-current product warranties (see Note 15)	(26		)	(24		)	(37		)
Product warranties – current	$	22		$	27		$	20

⁽¹⁾ Includes an accrual of $12 million for a specific warranty contingency related to a non-safety, product performance issue recognized during fiscal year 2013. Of the $12 million, $8 million was reversed in fiscal year 2014 as the company moved from a full recall campaign to a fix-as-find approach (see Note 23).