Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2015

Payables and Accruals [Abstract]

Components of Accrued Expenses

Accrued expenses consist of (table in millions):

	December 31, 2015		December 31, 2014
Salaries and benefits	$	1,189	$	1,260
Product warranties	172		207
Dividends payable (see Note N)	234		237
Partner rebates	221		235
Restructuring, current (See Note P)	333		115
Derivatives	82		75
Other	892		1,012
	$	3,123	$	3,141

Activity in Warranty Accrual for Product Warranty

The following represents the activity in our warranty accrual for the years ended December 31, 2015, 2014 and 2013 (table in millions):

	Year Ended December 31,
	2015			2014			2013
Balance, beginning of the period	$	207		$	286		$	270
Provision	148			146			179
Amounts charged to the accrual	(183		)	(225		)	(163		)
Balance, end of the period	$	172		$	207		$	286