17. OTHER ACCRUED EXPENSES

As of December 31, other accrued expenses consisted of the following:

in million €		2007 thereof short-term		2006 thereof short-term
Personnel expenses	364	320	295	291
Invoices outstanding	101	101	96	96
Self-insurance programs	100	100	94	94
Special charge for legal matters	78	78	87	87
Legal matters, advisory and audit fees	50	50	49	49
Bonuses and discounts	48	48	47	47
Warranties and complaints	24	19	26	22
Commissions	17	17	20	20
Physician compensation	11	11	14	14
All other accrued expenses	299	271	281	213
Other accrued expenses	1,092	1,015	1,009	933

The following table shows the development of other accrued expenses in the fiscal year:

in million €	As of January 1, 2007	Foreign currency translation	Changes in entities consolidated	Additions	Reclassifi- cations	Utilized	Reversed	As of December 31, 2007
Personnel expenses	295	-18	12	174	38	-122	-15	364
Invoices outstanding	96	-1	–	77	–	-57	-14	101
Self-insurance programs	94	-10	–	17	0	-1	–	100
Special charge for legal matters	87	-9	0	0	0	0	0	78
Legal matters, advisory and audit fees	49	-1	–	24	3	-23	-2	50
Bonuses and discounts	47	-1	–	49	–	-43	-4	48
Warranties and complaints	26	–	1	13	–	-11	-5	24
Commissions	20	-1	–	17	0	-17	-2	17
Physician compensation	14	-1	0	0	0	-2	0	11
All other accrued expenses	281	-5	32	154	-40	-90	-33	299
Total	1,009	-47	45	525	1	-366	-75	1,092

Accruals for personnel expenses mainly refer to bonus, severance payments, contribution of partial retirement and holiday entitlements.

In 2001, Fresenius Medical Care recorded a US$ 258 million special charge to address legal matters relating to transactions pursuant to the Agreement and Plan of Reorganization dated as of February 4, 1996 by and between W.R.Grace & Co. and Fresenius AG (Merger), estimated liabilities and legal expenses arising in connection with the W.R.Grace & Co. Chapter 11 proceedings (Grace Chapter 11 Proceedings) and the cost of resolving pending litigation and other disputes with certain commercial insurers. During the second quarter of 2003, the court supervising the Grace Chapter 11 Proceedings approved a definitive settlement agreement entered into among Fresenius Medical Care, the committee representing the asbestos creditors and W.R.Grace & Co. Under the settlement agreement, Fresenius Medical Care will pay US$ 115 million (€ 78 million), without interest, upon plan confirmation (see Note 26, Commitments and contingent liabilities). With the exception of the proposed US$ 115 million settlement payment, all other matters included in the special charge have been resolved.