Accrued Expenses

Accrued expenses consist of (table in millions):



	September 30, 2015		December 31, 2014
Salaries and benefits	$	1,075	$	1,251
Product warranties	180		207
Dividends payable (see Note 11)	232		237
Partner rebates	204		235
Restructuring, current (See Note 12)	162		123
Derivatives	51		75
Other	927		1,013
	$	2,831	$	3,141

Product Warranties

Systems sales include a standard product warranty. At the time of the sale, we accrue for systems’ warranty costs. The initial systems’ warranty accrual is based upon our historical experience, expected future costs and specific identification of systems’ requirements. Upon sale or expiration of the initial warranty, we may sell additional maintenance contracts to our customers. Revenue from these additional maintenance contracts is included in deferred revenue and recognized ratably over the service period. The following represents the activity in our warranty accrual for the three and nine months ended September 30, 2015 and 2014 (table in millions):



	For the Three Months Ended						For the Nine Months Ended
	September 30, 2015			September 30, 2014			September 30, 2015			September 30, 2014
Balance, beginning of the period	$	189		$	254		$	207		$	286
Provision	32			32			109			107
Amounts charged against the accrual	(41		)	(59		)	(136		)	(166		)
Balance, end of the period	$	180		$	227		$	180		$	227

The provision includes amounts accrued for systems at the time of shipment, adjustments for changes in estimated costs for warranties on systems shipped in the period and changes in estimated costs for warranties on systems shipped in prior periods. It is not practicable to determine the amounts applicable to each of the components.