LP provides warranties on the sale of most of its products and records an accrual for estimated future claims. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The activity in warranty reserves for the quarter and nine months ended September 30, 2016 and 2015 are summarized in the following table:



	Quarter Ended September 30,						Nine Months Ended September 30,
Dollar amounts in millions	2016			2015			2016			2015
Beginning balance	$	25.6		$	25.0		$	21.0		$	31.4
Accrued to expense	0.2			2.6			0.6			2.9
Accrued to other operating credits and charges	—			—			10.9			—
Foreign currency translation	0.1			0.8			0.6			(0.2		)
Payments made	(4.8		)	(2.9		)	(12.0		)	(8.6		)
Total warranty reserves	21.1			25.5			21.1			25.5
Current portion of warranty reserves	(9.0		)	(10.0		)	(9.0		)	(10.0		)
Long-term portion of warranty reserves	$	12.1		$	15.5		$	12.1		$	15.5

LP continues to monitor warranty and other claims associated with these products and believes as of September 30, 2016 that the reserves associated with these matters are adequate. However, it is possible that additional charges may be required in the future.

The current portion of the warranty reserve is included in the caption “Accounts payable and accrued liabilities” and the long-term portion is included in the caption “Other long-term liabilities” on LP’s Consolidated Balance Sheets.