• Consolidated Financial Statements 
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  • Consolidated statement of income 
  • Consolidated balance sheet 
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      • 13. Cash and cash equivalents 
      • 14. Trade accounts receivable 
      • 15. Inventories 
      • 16. Prepaid expenses and other current and non-current asset 
      • 17. Property, plant and equipment 
      • 18. Goodwill and other intangible assets 
      • 19. Other accrued expenses 
      • 20. Other liabilities 
      • 21. Debt and liabilities from capital lease obligations 
      • 22. Senior Notes 
      • 23. Mandatory Exchangeable Bonds 
      • 24. Pensions and similar obligations 
      • 25. Trust preferred securities 
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Home Consolidated Financial Statements Notes Notes on the consolidated balance sheet 19. Other accrued expenses

19. OTHER ACCRUED EXPENSES

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

	2008		2007
in million €		thereof short-term		thereof short-term
Personnel expenses	365	320	364	320
Invoices outstanding	137	137	101	101
Self-insurance programs	93	93	100	100
Special charge for legal matters	83	83	78	78
Bonuses and discounts	76	76	48	48
Legal matters, advisory and audit fees	40	40	50	50
Warranties and complaints	27	23	24	19
Commissions	17	17	17	17
Physician compensation	9	9	11	11
All other accrued expenses	318	288	299	271
Other accrued expenses	1,165	1,086	1,092	1,015

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

in million €	As of January 1, 2008	Foreign currency translation	Changes in entities consolidated	Ad- ditions	Reclassifi- cations	Utilized	Re- versed	As of December 31, 2008
Personnel expenses	364	6	1	195	-2	-178	-21	365
Invoices outstanding	101	-4	8	106	–	-60	-14	137
Self-insurance programs	100	4	1	2	–	-14	–	93
Special charge for legal matters	78	5	0	0	0	0	0	83
Bonuses and discounts	48	–	10	66	2	-48	-2	76
Legal matters, advisory and audit fees	50	–	3	15	–	-26	-2	40
Warranties and complaints	24	–	–	19	-1	-9	-6	27
Commissions	17	–	1	22	–	-22	-1	17
Physician compensation	11	–	0	0	0	-2	0	9
All other accrued expenses	299	-4	17	194	1	-152	-37	318
Total	1,092	7	41	619	–	-511	-83	1,165

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 (€ 83 million), without interest, upon plan confirmation (see Note 29, 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.