Accrued Liabilities

3 Months Ended

Mar. 31, 2018

Accrued Liabilities Disclosure [Text Block]

Accrued Liabilities

Accrued liabilities consist of:



(in millions)	March 31, 2018		December 31, 2017
Employee related expenses	$	89.3	$	99.1
Warranty	15.8		14.6
Contract liabilities	48.2		27.0
Other	147.2		111.4
Total	$	300.5	$	252.1

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 within “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, 2018			Year Ended December 31, 2017
Balance at beginning of period	$	14.6		$	15.5
Expense	3.3			13.4
Changes due to acquisitions	1.1			0.1
Payments / deductions	(3.5		)	(14.7		)
Currency translation	0.3			0.3
Balance at end of period	$	15.8		$	14.6