Product Support Liabilities (Tables)

9 Months Ended

Sep. 30, 2014

Changes in product support liabilities are summarized as follows:


	2014			2013
Balance at January 1	$	630.5		$	540.7
Cost accruals and revenue deferrals		490.0			343.3
Payments and revenue recognized		(335.0	)		(300.7	)
Currency translation		(27.2	)		4.6

Balance at September 30	$	758.3		$	587.9

The table below presents “Cost accruals and revenue deferrals” and “Payments and revenue recognized” as previously reported in Note E and as revised:


	Nine Months Ended
	September 30, 2013
	Previously Reported			Revised
Cost accruals and revenue deferrals	$	238.0		$	343.3
Payments and revenue recognized		(195.4	)		(300.7	)