Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2020

Accrued Expenses and Other Liabilities [Abstract]

Accrued Expenses and Other Liabilities [Text Block]

11. Other Accrued Expenses and Other Liabilities

The following table details the major components of other accrued expenses:


	December 31, 2020		December 31, 2019

Taxes other than income (1)	$	52,829	$	34,419
Accrued rebates and volume discounts	49,929		43,694
Operating lease liability	48,834		41,835
Warranty	45,433		43,018
Accrued interest	20,822		20,403
Restructuring and exit costs	14,913		16,173
Accrued commissions (non-employee)	14,243		15,916



Other (none of which are individually significant)	96,634		79,601
Total other accrued expenses	$	343,637	$	295,059

(1) Taxes other than income as of December 31, 2020 includes a $15.8 million deferral of employment taxes related to the U.S. CARES Act.

The following table details the major components of other liabilities (non-current):


	December 31, 2020		December 31, 2019
Defined benefit and other post-retirement benefit plans	$	177,623	$	165,150

Operating lease liabilities	133,989		121,298
Unrecognized tax benefits	90,097		101,052
Deferred compensation	82,814		78,375
Legal and environmental	28,483		30,514
Deferred revenue	13,921		10,921
Warranty	5,655		6,098
Deferred employment taxes	15,783		—
Other	21,949		15,566
Total other liabilities	$	570,314	$	528,974

Warranty

Estimated warranty program claims are provided for at the time of sale. Amounts provided for are based on historical costs and adjusted for new claims. The changes in the carrying amount of product warranties were as follows:


	Years Ended December 31,
	2020		2019		2018
Beginning Balance, December 31 of the Prior Year	$	49,116	$	50,073	$	59,403
Provision for warranties	60,902		63,957		59,176
Settlements made	(60,853)		(63,574)		(66,687)
Other adjustments, including acquisitions and currency translation	1,923		(1,340)		(1,819)
Ending Balance, December 31	$	51,088	$	49,116	$	50,073