WARRANTY COSTS

The Company generally recognizes the cost associated with its standard warranty on its products at the time of sale. The amount recognized is based on historical experience. The following is a reconciliation of the changes in accrued warranty costs for the three and six months ended June 30, 2012 and July 2, 2011 (in millions):



	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Beginning balance	$	25.0		$	12.6		$	24.2		$	12.8
Deduct: Payments	(8.6		)	(3.0		)	(13.4		)	(5.8		)
Add: Provision	9.7			31.3			15.2			33.8
Acquisition	—			—			0.1			—
Translation Adjustments	(0.1		)	—			(0.1		)	0.1
Ending balance	$	26.0		$	40.9		$	26.0		$	40.9

The accrued warranty costs for three and six months ended July 2, 2011 include $28.0 million in accrued costs due to the previously disclosed warranty expense item.

Accrued warranty costs are included with Other Accrued Expenses on the Condensed Consolidated Balance Sheets.