XML 57 R26.htm IDEA: XBRL DOCUMENT v3.7.0.1
Schedule II - Valuations and Qualifying Accounts
 12 Months Ended
Jun. 30, 2017
Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuations and Qualifying Accounts
Cardinal Health, Inc. and Subsidiaries
Schedule II - Valuation and Qualifying Accounts (1) 
(in millions)
Balance at
Beginning of Period
 
Charged to Costs
and Expenses (2)
 
Charged to
Other Accounts (3)
 
Deductions (4)
 
Balance at
End of Period
Fiscal 2017
 
 
 
 
 
 
 
 
 
Accounts receivable
$
135

 
$
59

 
$
1

 
$
(58
)
 
$
137

Finance notes receivable
19

 
3

 
—

 
(13
)
 
9

Sales returns and allowances
386

 
2,285

 
—

 
(2,324
)
 
347

Other
1

 
—

 
—

 
—

 
1

 
$
541

 
$
2,347

 
$
1

 
$
(2,395
)
 
$
494

 
 
 
 
 
 
 
 
 
 
Fiscal 2016
 
 
 
 
 
 
 
 
 
Accounts receivable
$
135

 
$
72

 
$
2

 
$
(74
)
 
$
135

Finance notes receivable
14

 
6

 
—

 
(1
)
 
19

Sales returns and allowances
305

 
2,207

 
—

 
(2,126
)
 
386

Other
1

 
—

 
—

 
—

 
1

 
$
455

 
$
2,285

 
$
2

 
$
(2,201
)
 
$
541

 
 
 
 
 
 
 
 
 
 
Fiscal 2015
 
 
 
 
 
 
 
 
 
Accounts receivable
$
137

 
$
59

 
$
5

 
$
(66
)
 
$
135

Finance notes receivable
18

 
—

 
—

 
(4
)
 
14

Sales returns and allowances
273

 
1,988

 
—

 
(1,956
)
 
305

Other
1

 
—

 
—

 
—

 
1

 
$
429

 
$
2,047

 
$
5

 
$
(2,026
)
 
$
455

(1)
Amounts included herein pertain to the continuing operations of the Company.
(2)
Fiscal 2017, 2016 and 2015 include $5 million, $5 million and $7 million, respectively, for reserves related to customer pricing disputes, excluded from provision for bad debts on the consolidated statements of cash flows and classified as a reduction in revenue in the consolidated statements of earnings.
(3)
Recoveries of amounts provided for or written off in prior years were $1 million, $2 million and $1 million for fiscal 2017, 2016 and 2015, respectively.
(4)
Write-off of uncollectible accounts or actual sales returns.