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## 12 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 

Accounts payable and accrued liabilities were as follows as at January 31: 

<img src='content_image/74969.jpg'>

## Product warranties 

Product warranties in the aerospace segment typically range from one to five years, except for structural warranties which extend up to 20 years, and from one to five years in the transportation segment. 

The following table summarizes product warranty activity during the year ended January 31, 2004: 

<img src='content_image/74970.jpg'>

