Brunswick Corporation Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

12 Months Ended

Dec. 31, 2013

Note 14 – Accrued Expenses

Accrued Expenses at December 31, 2013 and 2012 were as follows:



(in millions)	2013		2012
Compensation and benefit plans	$	155.4	$	149.2
Product warranties	120.8		127.7
Sales incentives and discounts	83.1		83.3
Deferred revenue and customer deposits	52.4		46.8
Repurchase, recourse and secured obligations	39.5		41.0
Insurance reserves	36.8		39.2
Real, personal and other non-income taxes	12.2		10.5
Interest	8.4		12.6
Environmental reserves	7.6		5.7
Derivatives	4.5		10.7
Other	40.4		49.5
Total accrued expenses	$	561.1	$	576.2