Use of Estimates (Tables)

12 Months Ended

Dec. 31, 2014

Use of Estimates

Schedule of activity for accounts receivable allowance accounts

	Year ended December 31,
	2014			2013			2012
Balance at beginning of year	$	46.4		$	50.2		$	40.8
Allowances provided		30.9			23.8			27.9
Write-offs, net of recoveries, credits issued and other		(40.5	)		(27.6	)		(18.5	)
Balance at end of year	$	36.8		$	46.4		$	50.2

Schedule of accrued expenses

	December 31,
	2014		2013
Employee benefits	$	219.6	$	215.3
Unearned revenue(1)		375.4		460.9
Warranty		38.3		42.4
Other(2)		259.0		272.2
Total	$	892.3	$	990.8

(1)	Unearned revenue includes billings in excess of costs and estimated earnings on uncompleted contracts accounted for under the percentage-of-completion method of revenue recognition, customer deposits and unearned amounts on service contracts.
(2)	Other consists of various items including, among other items, accrued legal costs, interest, restructuring costs and dividends payable, none of which is individually material.

Schedule of product warranty accrual

	Year ended December 31,
	2014			2013			2012
Balance at beginning of year	$	55.1		$	60.0		$	55.9
Acquisition		—			—			3.7
Provisions		34.9			31.4			24.9
Usage		(32.0	)		(36.4	)		(25.0	)
Currency translation adjustment		(2.0	)		0.1			0.5
Balance at end of year		56.0			55.1			60.0
Less: Current portion of warranty		38.3			42.4			49.9
Non-current portion of warranty	$	17.7		$	12.7		$	10.1