NOTES TO CONSOLID ATED F INANCIAL STATEMENTS December 31, 2011, 2010 and 2009 (currencies in millions)  F. PROPERTY, PLANT AND EQUIPMENT G. ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER H. PRODUCT SUPPORT LIABILITIES Property, plant and equipment include the following: At December 31, USEFUL LIVES 2011 2010 Land  $ 211.6 $ 200.7 Buildings and improvements  10-40 years 938.7 940.3 Machinery, equipment and production tooling  3-12 years 2,387.9  2,335.2 Construction in progress  552.2 176.0 4,090.4  3,652.2 Less allowance for depreciation  (2,117.1) ( 1,978.5) $1,973.3 $1,673.7 At December 31, 2011 2010 Truck and Other: Accounts payable  $1,098.9 $ 707.4 Product support reserves  310.4 231.3 Accrued capital expenditures  245.5 51.2 Accrued expenses  209.9 224.9 Salaries and wages  197.4 171.8 Other  315.3 289.9 $2,377.4 $1,676.5 2011  2010  2009 Beginning balance  $ 372.2 $ 386.4  $ 450.4 Cost accruals and revenue deferrals 304.3 172.4 169.0 Payments and revenue recognized  (219.6) (171.3) (245.6) Currency translation  ( 8.2) (15.3) 12.6 Ending balance  $ 448.7 $ 372.2  $ 386.4 At December 31, 2011 2010 Truck and Other: Accounts payable, accrued expenses and other  $ 310.4 $ 231.3 Other liabilities  74.6 83.2 Financial Services: Deferred taxes and other liabilities  63.7 57.7 $ 448.7 $ 372.2 Product support liabilities are included in the accompanying Consolidated Balance Sheets as follows: Changes in product support liabilities are summarized as follows: Accounts payable, accrued expenses and other include the following: