Product Support Liabilities (Tables)

6 Months Ended

Jun. 30, 2014

Changes in product support liabilities are summarized as follows:


	2014			2013
Balance at January 1	$	630.5		$	540.7
Cost accruals and revenue deferrals		322.2			224.7
Payments and revenue recognized		(228.9	)		(196.7	)
Currency translation		2.4			(9.1	)

Balance at June 30	$	726.2		$	559.6

The table below presents “Cost accruals and revenue deferrals” and “Payments and revenue recognized” as previously reported in Note E and as revised:


	Three Months Ended March 31, 2014						Three Months Ended March 31, 2013						Six Months Ended June 30, 2013
	Previously Reported			Revised			Previously Reported			Revised			Previously Reported			Revised
Cost accruals and revenue deferrals	$	130.8		$	170.2		$	68.6		$	103.3		$	158.3		$	224.7
Payments and revenue recognized		(74.8	)		(114.2	)		(58.5	)		(93.2	)		(130.3	)		(196.7	)