Accrued Liabilities

9 Months Ended

Sep. 30, 2020

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Accrued Liabilities

Accrued Liabilities

Accrued liabilities consist of: 

(in millions)	September 30, 2020		December 31, 2019
Employee related expenses	$	118.9	$	120.6
Warranty	11.0		11.0
Current lease liabilities	23.3		24.0
Contract liabilities	79.0		88.4
Other	129.5		134.2
Total	$	361.7	$	378.2

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 warranty liabilities is as follows:

(in millions)	Nine Months Ended September 30, 2020			Year Ended December 31, 2019
Balance at beginning of period	$	11.0		$	18.2
Expense	7.5			8.9
Changes due to acquisitions	0.3			—
Payments / deductions	(7.9		)	(16.0		)
Currency translation	0.1			(0.1		)
Balance at end of period	$	11.0		$	11.0