13. Accrued expenses and other current liabilities

2008
$m		 2007
$m		 2006
$m
Social security and PAYE 10.5 11.6 6.7
Other taxes 33.7 42.6 39.5
Other liabilities 23.5 19.7 15.2
Accrued compensation 56.8 66.8 69.8
Accrued expenses 143.7 136.3 119.1
Total accrued expenses and other current liabilities 268.2 277.0 250.3

Sales returns reserve included in accrued expenses:

Balance at
beginning of
period
$m		 Adjustment(1)
$m		 Balance at
end of
period
$m
2005/06 7.9 0.4 8.3
2006/07 8.3 1.3 9.6
2007/08 9.6 (1.2) 8.4

(1) Adjustment relates to sales returns previously provided for and changes in estimate and includes the impact of foreign exchange translation between opening and closing balance sheet dates.