Use of Estimates (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Activity for Accounts Receivable Valuation Accounts

Summarized below is the activity for these allowance accounts.


	Year ended December 31,
	2020		2019		2018
Balance at beginning of year	$	10.3	$	11.1	$	9.1
Acquisitions	0.3		0.3		—
Allowances provided	18.7		18.6		17.7
Write-offs, net of recoveries, credits issued and other	(16.5)		(19.7)		(15.7)
Balance at end of year	$	12.8	$	10.3	$	11.1

Schedule of Accrued Expenses

Summarized in the table below are the components of accrued expenses at December 31, 2020 and 2019.


	December 31,
	2020		2019
Employee benefits	$	82.8	$	78.5
Warranty	13.3		12.5
Other (1)	137.5		128.6
Total	$	233.6	$	219.6

___________________________________________________________________

(1)Other consists of various items including, among other items, accrued legal, interest and restructuring costs, none of which is individually material.

Schedule of Product Warranty Accrual

The following is an analysis of our product warranty accrual for the periods presented:


	Year ended December 31,
	2020		2019		2018
Balance at beginning of year	$	34.8	$	33.7	$	33.4
Acquisitions	1.6		0.4		1.0
Impact of initial adoption of ASC 606	—		—		0.4
Provisions	14.6		14.0		11.9
Usage	(12.8)		(13.2)		(12.9)
Currency translation adjustment	0.2		(0.1)		(0.1)
Balance at end of year	38.4		34.8		33.7
Less: Current portion of warranty	13.3		12.5		11.9
Non-current portion of warranty	$	25.1	$	22.3	$	21.8

__________________________________________________________________