Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Accrued liabilities consist of:



(in thousands) December 31,	2013		2012
Employee related expenses	$	91,984	$	90,911
Warranty	18,923		10,718
Other	112,241		119,049
Total	$	223,148	$	220,678

The Company accrues warranty liabilities when it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. Warranty provision is included in cost of sales in the Consolidated Statements of Operations.

A summary of the warranty liabilities is as follows:



(in thousands) December 31,	2013			2012
Balance at beginning of period	$	10,718		$	16,379
Expense	10,230			6,190
Changes due to acquisitions/divestitures	10,211			(498		)
Payments / deductions	(12,464		)	(11,426		)
Currency translation	228			73
Balance at end of period	$	18,923		$	10,718