Other Items

(a) Property, plant and equipment.

Property, plant and equipment, net consisted of the following:



	December 31,
(in millions)	2013			2012
Machinery and equipment	$	270.8		$	160.9
Land and buildings	261.9			138.0
Computer equipment and software	72.3			52.5
Furniture and fixtures	56.7			40.8
Construction in progress	28.9			17.3
	$	690.6		$	409.5
Accumulated depreciation	(279.0		)	(223.5		)
	$	411.6		$	186.0

Depreciation expense for the Company was $59.4 million, $30.9 million and $28.9 million for the years ended December 31, 2013, 2012 and 2011, respectively.

(b) Accrued expenses and other current liabilities.

Accrued expenses and other current liabilities consisted of the following:



	December 31,		December 31,
(in millions)	2013		2012
Wages and benefits	$	59.3	$	18.7
Advertising	29.7		10.5
Sales returns	28.7		5.1
Rebates	23.0		4.1
Warranty	14.9		1.9
Interest	1.4		0.5
Freight	5.4		2.5
Professional fees	3.8		5.3
Sales and VAT tax	2.3		7.0
Insurance	3.4		0.9
Other	36.5		31.4
	$	208.4	$	87.9

Accumulated other comprehensive loss consisted of the following:



	Year Ended December 31,
(in millions)	2013			2012			2011
Foreign Currency Translation
Balance at beginning of period	$	(5.0	)	$	(13.2	)	$	(5.4	)
Other comprehensive (loss):
Foreign currency translation adjustments ⁽¹⁾	(13.3		)	10.9			(7.8		)
Tax benefit (expense) ⁽¹⁾	2.7			(2.7		)	—
Balance at end of period	$	(15.6	)	$	(5.0	)	$	(13.2	)

Interest Rate Swap
Balance at beginning of period	$	(2.7	)	$	(1.6	)	$	(0.9	)
Other comprehensive (loss):
Net change from period revaluations:	5.2			2.7			0.3
Tax (expense)	(1.5		)	(0.5		)	(0.1		)
Total other comprehensive income before reclassifications, net of tax	3.7			2.2			0.2
Net amount reclassified to earnings ⁽³⁾	(3.2		)	(4.0		)	(1.5		)
Tax benefit ⁽²⁾	0.8			0.7			0.6
Total amount reclassified from accumulated other comprehensive loss, net of tax	(2.4		)	(3.3		)	(0.9		)
Total other comprehensive income (loss)	1.3			(1.1		)	(0.7		)
Balance at end of period	$	(1.4	)	$	(2.7	)	$	(1.6	)

Pension Benefits
Balance at beginning of period	$	—		$	—		$	—
Other comprehensive income:
Net change from period revaluations:	5.2			—			—
Tax (expense)	(2.0		)	—			—
Balance at end of period	$	3.2		$	—		$	—


(1)	In 2013 and 2011, there were no tax impacts related to rate changes and no amounts were reclassified to earnings. In 2012, a $2.7 million tax impact was recorded.


(2)	These amounts were included in the income tax provision on the accompanying Consolidated Statements of Income.


(3)	This amount was included in interest expense, net on the accompanying Consolidated Statements of Income.