Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

Components of Accrued Expenses

Accrued expenses consist of (table in millions):

	September 30, 2014		December 31, 2013
Salaries and benefits	$	1,030	$	1,078
Product warranties	233		289
Dividends payable (see Note 12)	241		205
Partner rebates	199		214
Restructuring, current (See Note 13)	117		84
Derivatives	103		23
Other	961		890
	$	2,884	$	2,783

Activity in Warranty Accrual for Product Warranty

The following represents the activity in our warranty accrual for the three and nine months ended September 30, 2014 and 2013 (table in millions):

	For the Three Months Ended						For the Nine Months Ended
	September 30, 2014			September 30, 2013			September 30, 2014			September 30, 2013
Balance, beginning of the period	$	255		$	291		$	289		$	278
Provision	37			39			111			135
Amounts charged to the accrual	(59		)	(45		)	(167		)	(128		)
Balance, end of the period	$	233		$	285		$	233		$	285