Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Expenses and Other Liabilities [Abstract]

Accrued Expenses and Other Liabilities [Text Block]

9. Other Accrued Expenses and Other Liabilities

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

	December 31, 2018		December 31, 2017
Warranty	$	42,498	$	51,360
Contract liabilities - current	36,461		48,268
Taxes other than income	34,785		35,976
Accrued rebates and volume discounts	38,064		36,367
Restructuring and exit costs	27,697		31,312
Accrued interest	25,390		31,066
Accrued commissions (non-employee)	17,847		12,481
Other (none of which are individually significant)	90,710		87,605
Total current liabilities	$	313,452	$	334,435

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

	December 31, 2018		December 31, 2017
Defined benefit and other post-retirement benefit plans	$	167,930	$	185,972
Unrecognized tax benefits	112,299		84,452
Deferred compensation	81,332		77,860
Legal and environmental	31,462		34,105
Contract liabilities - non current	9,382		9,916
Warranty	7,575		8,043
Other (none of which are individually significant)	22,415		25,200
Total other liabilities	$	432,395	$	425,548

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. Additionally, a warranty accrual related to a product recall was $497 and $6,613, at December 31, 2018 and 2017, respectively. See Note 15 — Commitments and Contingent Liabilities for further details.The changes in the carrying amount of product warranties were as follows:

	Years Ended December 31,
	2018		2017		2016
Beginning Balance, December 31 of the Prior Year	$	59,403	$	80,331	$	40,046
Provision for warranties	59,176		57,164		66,457
Settlements made	(66,687)		(71,068)		(33,759)
Other adjustments, including acquisitions and currency translation	(1,819)		(7,024)		7,587
Ending Balance, December 31	$	50,073	$	59,403	$	80,331