Other Accrued Liabilities

Other accrued liabilities included the following (in millions):



	September 30, 2011		December 31, 2010
Customer accruals	$	244.9	$	280.9
Accruals for manufacturing, marketing and freight expenses	100.7		108.9
Accrued self-insurance liabilities	72.9		73.1
Accrued pension, defined contribution and other postretirement benefits	42.4		45.3
Accrued contingencies, primarily legal, environmental and warranty	34.0		39.1
Accrued restructuring (See Footnote 4)	19.3		33.5
Other	113.7		117.4
Other accrued liabilities	$	627.9	$	698.2

Customer accruals are promotional allowances and rebates, including cooperative advertising, given to customers in exchange for their selling efforts and volume purchased. The self-insurance accrual is primarily casualty liabilities such as workers’ compensation, general and product liability and auto liability and is estimated based upon historical loss experience combined with actuarial evaluation methods, review of significant individual files and the application of risk transfer programs.