SUPPLEMENTAL BALANCE SHEET INFORMATION

Components of selected captions in our accompanying consolidated balance sheets are as follows:

Trade accounts receivable, net



	As of
(in millions)	December 31, 2013			December 31, 2012
Accounts receivable	$	1,419		$	1,336
Less: allowance for doubtful accounts	(81		)	(88		)
Less: allowance for sales returns	(31		)	(31		)
	$	1,307		$	1,217

The following is a rollforward of our allowance for doubtful accounts for 2013, 2012 and 2011:



	Year Ended December 31,
(in millions)	2013			2012			2011
Beginning balance	$	88		$	81		$	83
Net charges to expenses	5			14			11
Utilization of allowances	(12		)	(7		)	(13		)
Ending balance	$	81		$	88		$	81

During the first quarter of 2011, we reversed $20 million of previously established allowances for doubtful accounts against long-outstanding receivables in Greece. These receivables had previously been fully reserved as we had determined that they had a high risk of being uncollectible due to the economic situation in Greece. During the first quarter of 2011, the Greek government converted these receivables into bonds, which we were able to monetize, reducing our allowance for doubtful accounts as a credit to selling, general and administrative expenses.

Inventories



	As of
(in millions)	December 31, 2013		December 31, 2012
Finished goods	$	598	$	598
Work-in-process	90		70
Raw materials	209		216
	$	897	$	884

Property, plant and equipment, net



	As of
(in millions)	December 31, 2013		December 31, 2012
Land	$	81	$	81
Buildings and improvements	917		873
Equipment, furniture and fixtures	2,461		2,348
Capital in progress	211		218
	3,670		3,520
Less: accumulated depreciation	2,124		1,956
	$	1,546	$	1,564

Accrued expenses



	As of
(in millions)	December 31, 2013		December 31, 2012
Legal reserves	$	84	$	100
Payroll and related liabilities	488		452
Accrued contingent consideration	148		120
Other	628		612
	$	1,348	$	1,284

Other long-term liabilities



	As of
(in millions)	December 31, 2013		December 31, 2012
Legal reserves	$	523	$	391
Accrued income taxes	1,283		1,215
Accrued contingent consideration	353		543
Other long-term liabilities	410		398
	$	2,569	$	2,547