ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2011

ACCRUED LIABILITIES

6.     ACCRUED LIABILITIES

Accrued liabilities consist of the following:

	December 31,		December 31,
	2011		2010
Accrued salaries, vacation and related benefits	$	75.4	$	56.1
Accrued product warranties		51.5		38.0
Accrued interest		21.7		32.5
Deferred revenue		76.0		26.6
Other accrued liabilities		155.6		130.5
	$	380.2	$	283.7

Other accrued liabilities include billings in excess of costs and estimated earnings of $37.9 and $25.4 at December 31, 2011 and 2010, respectively.