Schedule V Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

SCHEDULE V--VALUATION AND QUALIFYING ACCOUNTS

Unum Group and Subsidiaries

Description	Balance at Beginning of Year3		Additions Charged to Costs and Expenses		Additions Charged to Other Accounts1		Deductions2		Balance at End of Year
	(in millions of dollars)
Year Ended December 31, 2021
Allowance for expected credit losses (deducted from accounts and premiums receivable)	$	38.8	$	18.2	$	—	$	22.8	$	34.2
Allowance for expected credit losses (deducted from reinsurance recoverable)	$	11.7	$	0.7	$	—	$	10.1	$	2.3
Year Ended December 31, 2020
Real Estate reserve (deducted from other long-term investments)	$	0.3	$	—	$	—	$	0.3	$	—
Allowance for expected credit losses (deducted from accounts and premiums receivable)	$	23.8	$	34.2	$	0.1	$	19.3	$	38.8
Allowance for doubtful accounts (deducted from reinsurance recoverable)	$	1.8	$	10.1	$	—	$	0.2	$	11.7
Year Ended December 31, 2019
Real Estate reserve (deducted from other long-term investments)	$	1.5	$	—	$	—	$	1.2	$	0.3
Allowance for doubtful accounts (deducted from accounts and premiums receivable)	$	9.9	$	5.3	$	0.1	$	6.9	$	8.4

1 Additions charged to other accounts are comprised of amounts related to fluctuations in the foreign currency exchange rate.

2 Deductions include amounts deemed to reduce exposure of expected losses on premium and accounts receivables and reinsurance recoverable, probable losses on Real Estate reserve, amounts deemed uncollectible, and amounts related to fluctuations in the foreign currency exchange rate.

3 In 2020, ASC 326 "Financial Instruments - Credit Losses" was adopted resulting in a beginning balance adjustment of $13.5 million to Allowance for expected credit losses (deducted from accounts and premiums receivable) and $1.8 million beginning balance for Allowance for expected credit losses (deducted from reinsurance recoverable).

Certain items not reported above include the allowance for expected credit losses on mortgage loans, the allowance for credit losses on fixed maturity securities, and the deferred tax asset valuation allowance. See Notes 3 and 7 of the "Notes to Consolidated Financial Statements" contained herein in Item 8 for a discussion of these items.