Accrued Liabilities And Other Liabilities

12 Months Ended

Dec. 31, 2013

Accrued Liabilities And Other Liabilities [Abstract]

Accrued Liabilities And Other Liabilities

12.          ACCRUED LIABILITIES AND OTHER LIABILITIES

Accrued liabilities, in the current liabilities section of the Consolidated Statements of Financial Position, consisted of the following at December 31:

	2013		2012
Deferred revenue	$	175.0	$	156.5
Compensation		161.5		108.8
Copyright fees		64.0		64.4
Marketing programs		70.8		54.6
Other		200.9		197.8
Accrued liabilities	$	672.2	$	582.1

The $90.1 million increase in Accrued liabilities was primarily driven by a $52.7 million increase in compensation related accruals which includes a $12.6 million legal accrual related to a legal resolution, refer to Note 19 of the Notes to Consolidated Financial Statements for additional information, and approximately $39.6 million related to incentive based compensation accruals, due to improved Company performance.

Changes in the Company's warranty liability for standard warranties and deferred revenue for extended warranties are presented in the tables below:

Warranty liability:
	2013		2012
Balance at January 1	$	46.7	$	47.5
Accruals for warranties issued		62.6		74.2
Accruals related to pre-existing warranties (including
changes in estimates)		(9.5	)	12.6
Settlements made (in cash or in kind)		(69.3	)	(87.6	)
Balance at December 31	$	30.5	$	46.7

Deferred service revenue:
	2013		2012
Balance at January 1	$	192.0	$	180.9
Revenue deferred for new extended warranty contracts		76.1		101.0
Revenue recognized		(88.2	)	(89.9	)
Balance at December 31	$	179.9	$	192.0
Current portion		80.3		81.6
Non-current portion		99.6		110.4
Balance at December 31	$	179.9	$	192.0

The table above includes separately priced extended warranty and product maintenance contracts.  It does not include software and other elements of the Company's deferred revenue. The short-term portion of warranty and the short-term portion of extended warranty are included in Accrued liabilities on the Consolidated Statements of Financial Position. Both the long-term portion of warranty and the long-term portion of extended warranty are included in Other liabilities on the Consolidated Statements of Financial Position. The split between the short-term and long-term portion of the warranty liability is not disclosed separately above due to immaterial amounts in the long-term portion.

Other liabilities, in the noncurrent liabilities section of the Consolidated Statements of Financial Position, consisted of the following at December 31:

	2013		2012
Pension and other postretirement benefits	$	154.6	$	268.5
Deferred revenue		135.8		131.6
Other		114.3		99.4
Other liabilities	$	404.7	$	499.5

The $94.8 million decrease in Other liabilities was driven by the $113.9 decrease in pension and other postretirement benefits liability due to favorable market conditions. Refer to Note 17 of the Notes to Consolidated Financial Statements for more information related to pension and other postretirement plans.