Other Accrued Liabilities

9 Months Ended

Sep. 30, 2016

Other accrued liabilities included the following (in millions):



	September 30, 2016		December 31, 2015
Customer accruals	$	411.6	$	314.8
Accruals for manufacturing, marketing and freight expenses	86.8		73.0
Accrued self-insurance liabilities, contingencies and warranty	240.7		94.2
Accrued retirement and other employee benefits	18.7		49.7
Accrued restructuring	66.1		67.4
Accrued income taxes	2.6		67.4
Accrued other taxes	74.9		10.1
Accrued interest expense	195.1		18.1
Other	271.1		34.2
Other accrued liabilities	$	1,367.6	$	728.9

Customer accruals are promotional allowances and rebates, including cooperative advertising, given to customers in exchange for their selling efforts and volume purchased as well as allowances for returns. Payments for annual rebates and other customer programs are generally made in the first quarter of the year. Self-insurance liabilities relate to casualty liabilities such as workers’ compensation, general and product liability and auto liability and are estimated based upon historical loss experience combined with actuarial evaluation methods, review of significant individual files and the application of risk transfer programs.