Supplemental Balance Sheet Information

12 Months Ended

Dec. 31, 2013

Balance Sheet Related Disclosures [Abstract]

Supplemental Balance Sheet Information

Supplemental Balance Sheet Information

Accrued expenses and other liabilities consist of the following:

	December 31, 2013		December 31, 2012
Accrued expenses
Accrued wages and bonuses	$	26.8	$	35.8
Accrued fringe benefits	123.1		110.1
Accrued interest	8.6		7.8
Workers' compensation	9.1		9.0
Property and sales tax	26.3		27.0
Warranty/extraordinary rework reserve — current	0.8		1.4
Other	25.9		25.2
Total	$	220.6	$	216.3
Other liabilities
Federal income taxes — non-current	$	13.3	$	12.4
Deferred tax liability — non-current	42.2		7.2
Warranty/extraordinary rework reserve — non-current	67.9		29.5
Customer cost recovery(1)	62.0		62.0
Other	16.9		17.8
Total	$	202.3	$	128.9

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(1) As part of the B787 Amendment, Spirit agreed to pay Boeing for work to complete initial production units.