Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2013

Accrued Expenses and Other Liabilities [Abstract]

Accrued Expenses and Other Liabilities [Text Block]

8. Accrued Expenses and Other Liabilities

The following table details the major components of other accrued expenses:

	December 31, 2013		December 31, 2012
Warranty	$	44,228	$	41,069
Unearned/deferred revenue	30,817		39,941
Taxes other than income	38,232		32,099
Accrued interest	31,738		30,972
Accrued volume discounts	20,576		24,114
Accrued commissions (non-employee)	15,087		13,550
Restructuring and exit	10,046		7,665
Legal and environmental	1,623		1,873
Other (none of which are individually significant)	68,564		64,349
	$	260,911	$	255,632

The following table details the major components of other liabilities (non-current):

	December 31, 2013		December 31, 2012
Deferred compensation	$	344,222	$	442,728
Unrecognized tax benefits	85,358		149,791
Unearned/deferred revenue	10,626		15,474
Legal and environmental	29,614		28,160
Warranty	3,237		2,690
Restructuring and exit	356		96
Other, including net investment hedge	40,673		38,594
	$	514,086	$	677,533

Warranty

Estimated warranty program claims are provided for at the time of sale. Amounts provided for are based on historical costs and adjusted for new claims. The changes in the carrying amount of product warranties through December 31, 2013 and 2012 are as follows:

	2013			2012
Beginning Balance, January 1	$	43,759		$	37,739
Provision for warranties	57,458			48,626
Settlements made	(53,373		)	(48,086		)
Other adjustments, including acquisitions and currency translation	(379		)	5,480
Ending balance, December 31	$	47,465		$	43,759