(10) Other Items

(a) Property, plant and equipment. Property, plant and equipment, net consisted of the following:

(in millions)
	March 31,		December 31,
	2013		2012
Land and buildings	$	281.8	$	138.0
Machinery and equipment		246.6		160.9
Computer equipment and software		61.5		52.5
Furniture and fixtures		43.8		40.8
Construction in progress		26.6		17.3
		660.3		409.5
Accumulated depreciation		(226.8)		(223.5 )
	$	433.5	$	186.0

(b) Accrued expenses and other current liabilities. Accrued expenses and other current liabilities consisted of the following:

(in millions)
	March 31,		December 31,
	2013		2012
Salary and related expenses	$	30.7	$	18.0
Sales returns		25.6		5.1
Advertising		24.3		10.5
Warranty		11.7		1.9
Rebates		11.4		4.1
Accrued sales and value added taxes		9.5		7.0
Interest		9.0		0.5
Professional fees		6.4		5.3
Other		68.8		29.0
	$	197.4	$	81.4

(c) Accumulated other comprehensive loss. On January 1, 2013, the Company adopted changes issued by the Financial Accounting Standards Board to the reporting of amounts reclassified out of accumulated other comprehensive income. These changes require an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required to be reclassified in its entirety to net income. For other amounts that are not required to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures that provide additional detail about those amounts. These requirements are to be applied to each component of accumulated other comprehensive income. Other than the additional disclosure requirements (as described below), the adoption of these changes had no impact on the condensed consolidated financial statements.

The changes in accumulated other comprehensive loss by component consisted of the following:

(in millions)	Three months ended		Three months ended
	March 31,		March 31,
	2013		2012
Foreign currency translation
Balance at beginning of period	$	(4.9)	$	(13.1)
Other comprehensive (loss) income:
Foreign currency translation adjustments (1)		(11.1 )		5.6
Balance at end of period	$	(16.0)		(7.5)
Interest rate swap
Balance at beginning of period	$	(2.7)	$	(1.6)
Other comprehensive income (loss):
Net change from period revaluations		1.4		0.3
Tax (expense) benefit (2)		(0.5 )		(0.1)
Total other comprehensive income (loss) before reclassifications, net of tax	$	0.9	$	0.2
Net amount reclassified to earnings (3)		(0.8 )		(0.8)
Tax benefit (2)		0.3		0.3
Total amount reclassified from accumulated other comprehensive loss, net of tax		(0.5 )		(0.5)
Total other comprehensive income (loss)		0.4		(0.3)
Balance at end of period		(2.3 )		(1.9)

(1)

In all periods presented, there were no tax impacts related to rate changes and no amounts were reclassified to earnings.

(2)

These amounts were included in income tax provision on the accompanying Condensed Consolidated Statements of Income.

(3)

This amount was included in interest expense, net on the accompanying Condensed Consolidated Statements of Income.