BORGWARNER INC | 2013 | FY | 3

PRODUCT WARRANTY

The changes in the carrying amount of the Company’s total product warranty liability for the years ended December 31, 2013 and 2012 were as follows:

(millions of dollars)
2013
 
2012
Beginning balance, January 1
$
64.9

 
$
72.7

Provisions
43.1

 
33.7

Payments
(36.7
)
 
(42.8
)
Translation adjustment
1.4

 
1.3

Ending balance, December 31
$
72.7

 
$
64.9



The product warranty liability is classified in the Consolidated Balance Sheets as follows:

 
December 31,
(millions of dollars)
2013
 
2012
Accounts payable and accrued expenses
$
38.4

 
$
33.1

Other non-current liabilities
34.3

 
31.8

Total product warranty liability
$
72.7

 
$
64.9



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