Accrued Liabilities

Accrued liabilities consist of:



	March 31, 2014		December 31, 2013
(in thousands)
Employee related expenses	$	69,409	$	91,984
Warranty	18,197		18,923
Other	145,898		112,241
Total	$	233,504	$	223,148

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 Condensed Consolidated Statements of Operations.

A summary of the warranty liabilities is as follows:



(in thousands)	Three Months Ended March 31, 2014			Year Ended December 31, 2013
Balance at beginning of period	$	18,923		$	10,718
Expense	3,711			10,230
Changes due to acquisitions/divestitures	—			10,211
Payments / deductions	(4,501		)	(12,464		)
Currency translation	64			228
Balance at end of period	$	18,197		$	18,923