Accrued Liabilities

6 Months Ended

Jun. 30, 2014

Accrued liabilities consist of:



	June 30, 2014		December 31, 2013
(in thousands)
Employee related expenses	$	82,856	$	91,984
Warranty	17,662		18,923
Other	116,752		112,241
Total	$	217,270	$	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)	Six Months Ended June 30, 2014			Year Ended December 31, 2013
Balance at beginning of period	$	18,923		$	10,718
Expense	7,364			10,230
Changes due to acquisitions/divestitures	(98		)	10,211
Payments / deductions	(8,618		)	(12,464		)
Currency translation	91			228
Balance at end of period	$	17,662		$	18,923