Product Warranties

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies [Abstract]

Product Warranty Disclosure [Text Block]


8.	PRODUCT WARRANTIES

We record a liability for estimated warranty obligations at the dates our products are sold. These estimates are established using sales volumes and internal and external warranty data where there is no payment history and historical information about the average cost of warranty claims for customers with prior claims. We estimate our costs based on our contractual arrangements with our customers, existing customers warranty terms and internal and external warranty data, which includes a determination of our responsibility for potential warranty issues or claims and estimates of repair costs. We actively study trends of our warranty claims and take actions to improve product quality and minimize warranty claims. We continue to re-evaluate these estimates, our customer's administration of their warranty programs and monitor actual warranty claim data as our programs become more mature. On a quarterly basis, we adjust the liability as necessary.

The following table provides a reconciliation of changes in the product warranty liability:



	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
	(in millions)

Beginning balance	$	23.2		$	24.5		$	29.1		$	13.4
Accruals	3.2			2.8			8.9			17.2
Settlements	(0.1		)	(0.3		)	(10.6		)	(0.7		)
Adjustment to prior period accruals, net	(6.9		)	(0.7		)	(7.8		)	(3.5		)
Foreign currency translation and other	—			0.1			(0.2		)	—
Ending balance	$	19.4		$	26.4		$	19.4		$	26.4