Allowances for Doubtful Accounts

Changes in the allowances for doubtful accounts were as follows:



	Year Ended December 31,
(in millions of dollars)	2017			2016			2015
Balance at beginning of year	$	4.5		$	4.8		$	5.5
Additions charged to expense	—			0.2			3.2
Deductions - write offs	(1.1		)	(0.8		)	(3.5		)
Acquisitions	1.7			0.1			—
Foreign exchange changes	0.3			0.2			(0.4		)
Balance at end of year	$	5.4		$	4.5		$	4.8

Allowances for Sales Returns and Discounts

Changes in the allowances for sales returns and discounts were as follows:



	Year Ended December 31,
(in millions of dollars)	2017			2016			2015
Balance at beginning of year	$	9.4		$	11.7		$	12.0
Additions charged to expense	23.7			22.5			30.3
Deductions - returns	(24.5		)	(24.9		)	(30.4		)
Acquisitions	0.8			—			—
Foreign exchange changes	0.3			0.1			(0.2		)
Balance at end of year	$	9.7		$	9.4		$	11.7

Allowances for Cash Discounts

Changes in the allowances for cash discounts were as follows:



	Year Ended December 31,
(in millions of dollars)	2017			2016			2015
Balance at beginning of year	$	1.8		$	2.2		$	2.0
Additions charged to expense	22.9			13.6			14.2
Deductions - discounts taken	(22.6		)	(14.1		)	(13.9		)
Acquisitions	0.8			0.2			—
Foreign exchange changes	0.1			(0.1		)	(0.1		)
Balance at end of year	$	3.0		$	1.8		$	2.2

Warranty Reserves

Changes in the reserve for warranty claims were as follows:



	Year Ended December 31,
(in millions of dollars)	2017			2016			2015
Balance at beginning of year	$	1.9		$	1.7		$	1.8
Provision for warranties issued	2.8			2.2			1.8
Deductions - settlements made (in cash or in kind)	(2.7		)	(2.2		)	(1.8		)
Acquisitions	1.8			0.3			—
Foreign exchange changes	0.3			(0.1		)	(0.1		)
Balance at end of year	$	4.1		$	1.9		$	1.7

Income Tax Valuation Allowance

Changes in the deferred tax valuation allowances were as follows:



	Year Ended December 31,
(in millions of dollars)	2017			2016			2015
Balance at beginning of year	$	11.7		$	22.1		$	23.9
Charge for effect of U.S. Tax Act	15.1			—			—
Credits to expense	(0.7		)	(0.7		)	(0.3		)
Charged (credited) to other accounts	1.2			(9.3		)	(1.1		)
Acquisitions	16.1			—			—
Foreign exchange changes	1.6			(0.4		)	(0.4		)
Balance at end of year	$	45.0		$	11.7		$	22.1