v3.25.4

Accrued Expenses and Other Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2025
Payables and Accruals [Abstract] |
Accrued Expenses and Other Liabilities | NOTE 8. ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities as of December 31 were as follows:
| 2025 |  | 2024
($ in millions) | Current |  | Long-term |  | Current |  | Long-term
Compensation, pension and post-retirement benefits | $ | 114.0 |  |  | $ | 12.4 |  |  | $ | 102.6 |  |  | $ | 12.2 |
Claims, including self-insurance and litigation | 32.2 |  |  | 81.6 |  |  | 26.7 |  |  | 86.7 |
Income and other taxes | 24.2 |  |  | 20.7 |  |  | 60.6 |  |  | 20.0 |
Deferred revenue | 102.3 |  |  | 57.8 |  |  | 139.2 |  |  | 58.9 |
Sales and product allowances | 43.2 |  |  | — |  |  | 37.0 |  |  | — |
Warranty | 25.5 |  |  | 12.5 |  |  | 27.4 |  |  | 11.6 |
Other | 69.0 |  |  | 25.1 |  |  | 69.0 |  |  | 23.4 |
Total | $ | 410.4 |  |  | $ | 210.1 |  |  | $ | 462.5 |  |  | $ | 212.8 |
Warranty Costs Estimated warranty costs are generally accrued at the time of sale as a component of Cost of sales on the Consolidated Statements of Earnings and Comprehensive Income. In general, manufactured products are warrantied against defects in material and workmanship when properly used for their intended purpose, installed correctly and appropriately maintained. Warranty period terms depend on the nature of the product and range from 90 days up to the life of the product. The amount of the accrued warranty liability is determined based on historical information such as past experience, product failure rates or number of units repaired, estimated cost of material and labor, and in certain instances, estimated property damage. The accrued warranty liability is reviewed on a quarterly basis and may be adjusted as additional information regarding expected warranty costs becomes known. The following is a rollforward of the accrued warranty liability:
($ in millions) | 2025 |  | 2024
Accrual for warranties, beginning of year | $ | 39.0 |  |  | $ | 43.0 |
Accruals for warranties issued during the year | 32.8 |  |  | 37.3 |
Settlements made | (34.3) |  |  | (40.9) |
Effect of foreign currency translation | 0.5 |  |  | (0.4) |
Accrual for warranties, end of year | $ | 38.0 |  |  | $ | 39.0 |

X
- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(20)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(24)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration