(17) OTHER FINANCIAL DATA

Items reported in earnings during the years ended September 30 include the following:



	2010		2011	2012
Research and development expense	$	473	555	547
Depreciation expense	$	562	522	505
Rent expense	$	353	372	395

The Company leases certain facilities, transportation and office equipment, and various other items under operating lease agreements. Minimum annual rentals under noncancellable long-term leases, exclusive of maintenance, taxes, insurance and other operating costs, will approximate $271 in 2013, $195 in 2014, $137 in 2015, $91 in 2016 and $55 in 2017.

Items reported in accrued expenses include the following:



	2011		2012
Employee compensation	$	640	642
Customer advanced payments	$	385	380
Product warranty	$	211	187

Other liabilities are summarized as follows:



	2011		2012
Pension plans	$	732	818
Deferred income taxes	764		592
Postretirement plans, excluding current portion	361		337
Other	664		709
Total	$	2,521	2,456

Other operating cash flow is comprised of the following:



	2010			2011		2012
Pension expense	$	132		145		173
Stock compensation expense	217			121		100
(Gain) Loss on sale of businesses, net of tax	(167		)	(25	)	5
Deferred income taxes and other	15			19		(97	)
Total	$	197		260		181