Accrued Liabilities

Accrued liabilities consist of:



	March 31, 2015		December 31, 2014
(in millions)
Employee related expenses	$	68.6	$	81.4
Warranty	15.4		15.5
Other	144.4		128.8
Total	$	228.5	$	225.8

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 millions)	Three Months Ended March 31, 2015			Year Ended December 31, 2014
Balance at beginning of period	$	15.5		$	18.9
Expense	3.0			13.3
Changes due to acquisitions/divestitures	—			(0.1		)
Payments / deductions	(3.1		)	(16.4		)
Currency translation	(0.1		)	(0.2		)
Balance at end of period	$	15.4		$	15.5