WARRANTY COSTS

The Company generally recognizes the cost associated with its standard warranty on its products at the time of sale. The amount recognized is based on historical experience. The following is a reconciliation of the changes in accrued warranty costs for the three and nine months ended September 29, 2012 and October 1, 2011 (in millions):



	Three Months Ended						Nine Months Ended
	September 29, 2012			October 1, 2011			September 29, 2012			October 1, 2011
Beginning balance	$	26.0		$	40.9		$	24.2		$	12.8
Deduct: Payments	(5.9		)	(5.8		)	(19.3		)	(11.7		)
Add: Provision	7.1			2.5			22.3			36.4
Acquisition	—			3.9			0.1			3.9
Translation Adjustments	0.1			(0.1		)	—			—
Ending balance	$	27.3		$	41.4		$	27.3		$	41.4

The warranty provision for the nine months ended October 1, 2011 included $28.0 million in accrued costs due to the previously disclosed warranty expense item.

Accrued warranty costs are included with Other Accrued Expenses on the Condensed Consolidated Balance Sheets.