PRODUCT WARRANTY LIABILITY

9 Months Ended

Sep. 30, 2023

Product Warranties Disclosures [Abstract]

A tabular reconciliation of the product warranty liability, including accrued product campaigns, was as follows:


	For the Nine Months Ended September 30,
	2023		2022
	(in millions)
Balance, beginning of year	$	15.5	$	23.9
Provision for base warranties issued	6.8		1.3
Payments made during period	(5.4)		(5.8)
Changes in estimates for pre-existing product warranties	(4.8)		(2.2)
Foreign currency translation and other	(0.2)		(0.5)
Balance, end of period	$	11.9	$	16.7

Warranty liabilities included in Atmus’s Condensed Consolidated Balance Sheets were as follows:


	September 30, 2023		December 31, 2022
	(in millions)
Current portion	$	4.5	$	5.9
Long-term portion	7.4		9.6
Total	$	11.9	$	15.5

Fuel Heater Campaign Accrual

Quality issues were identified with a particular application of a fuel heater that primarily impacted one customer, resulting in a recall campaign. A total of $24.2 million was accrued for this campaign during the years ended December 31, 2020 and 2019. The remaining accrual balance at September 30, 2023 was $3.1 million all of which is included in current portion of accrued product warranty on Atmus’s Condensed Consolidated Balance Sheet.