Table:
|  | July 27, 2019 | July 28, 2018 | July 29, 2017 |
| --- | --- | --- | --- |
| Balance at beginning of fiscal year | $359 | $407 | $414 |
| Provisions for warranties issued | 600 | 582 | 691 |
| Adjustments for pre-existing warranties | (12) | (38) | (21) |
| Settlements | (603) | (592) | (677) |
| Acquisitions and divestitures | (2) | — | — |
| Balance at end of fiscal year | $342 | $359 | $407 |
Paragraphs:
(d) Product Warranties
The following table summarizes the activity related to the product warranty liability (in millions):
We accrue for warranty costs as part of our cost of sales based on associated material product costs, labor costs for technical support staff, and associated overhead. Our products are generally covered by a warranty for periods ranging from 90 days to five years, and for some products we provide a limited lifetime warranty.
Question:
How does the company accrue for warranty costs?
Answer: as part of our cost of sales based on associated material product costs, labor costs for technical support staff, and associated overhead