Warranty Obligation

6 Months Ended

Oct. 25, 2013

Product Warranties Disclosures [Abstract]

The Company offers a warranty on various products. The Company estimates the costs that may be incurred under its warranties and records a liability in the amount of such costs at the time the product is sold. Factors that affect the Company’s warranty liability include the number of units sold, historical and anticipated rates of warranty claims, and cost per claim. The Company periodically assesses the adequacy of its recorded warranty liabilities and adjusts the amounts as necessary. The amount of the reserve recorded is equal to the net costs to repair or otherwise satisfy the claim. The Company includes the warranty obligation in other accrued expenses and other long-term liabilities on the Company’s condensed consolidated balance sheets. The Company includes the covered costs associated with field actions, if any, in cost of products sold in the Company’s condensed consolidated statements of earnings.

Changes in the Company’s product warranty obligations during the six months ended October 25, 2013 and October 26, 2012 consisted of the following:



	Six months ended
(in millions)	October 25, 2013			October 26, 2012
Balance at the beginning of the period	$	35		$	31
Warranty claims provision	18			12
Settlements made	(15		)	(10		)
Balance at the end of the period	$	38		$	33