Accrued Expenses (Tables)

3 Months Ended

Mar. 31, 2014

Payables and Accruals [Abstract]

Components of Accrued Expenses

Accrued expenses consist of (table in millions):

	March 31, 2014		December 31, 2013
Salaries and benefits	$	897	$	1,078
Product warranties	274		289
Dividends payable (see Note 12)	211		205
Partner rebates	166		214
Restructuring, current (See Note 13)	154		84
Derivatives	17		23
Other	949		890
	$	2,668	$	2,783

Activity in Warranty Accrual for Product Warranty

The following represents the activity in our warranty accrual for the three months ended March 31, 2014 and 2013 (table in millions):

	March 31, 2014			March 31, 2013
Balance, beginning of the period	$	289		$	278
Provision	42			45
Amounts charged to the accrual	(57		)	(40		)
Balance, end of the period	$	274		$	283