Accrued Liabilities

3 Months Ended

Mar. 31, 2019

Accrued Liabilities Disclosure [Text Block]

Accrued Liabilities

Accrued liabilities consist of:



(in millions)	March 31, 2019		December 31, 2018
Employee related expenses	$	89.5	$	124.7
Warranty	16.8		18.2
Contract liabilities	40.8		50.8
Other	163.2		143.4
Total	$	310.3	$	337.1

We accrue 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 our Condensed Consolidated Statements of Operations.

A summary of the warranty liabilities is as follows:



(in millions)	Three Months Ended March 31, 2019			Year Ended December 31, 2018
Balance at beginning of period	$	18.2		$	14.6
Expense	2.2			14.6
Changes due to acquisitions	—			1.1
Payments / deductions	(3.5		)	(12.0		)
Currency translation	(0.1		)	(0.1		)
Balance at end of period	$	16.8		$	18.2