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Schedule II - Valuations and Qualifying Accounts
12 Months Ended
Jun. 30, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]
Cardinal Health, Inc. and Subsidiaries
Schedule II - Valuation and Qualifying Accounts
(in millions)Balance at
Beginning of Period
Charged to Costs
and Expenses (1)
Charged to
Other Accounts (2)
Deductions (3)Balance at
End of Period
Fiscal 2024
Accounts receivable$240 $108 $ $(115)$233 
Finance notes receivable6 2  (5)3 
Sales returns and allowances474 2,207  (2,240)441 
$720 $2,317 $ $(2,360)$677 
Fiscal 2023
Accounts receivable$207 $165 $— $(132)$240 
Finance notes receivable— — (2)
Sales returns and allowances617 2,217 — (2,360)474 
$832 $2,382 $— $(2,494)$720 
Fiscal 2022
Accounts receivable$176 $109 $$(79)$207 
Finance notes receivable12 — (5)
Sales returns and allowances689 2,359 — (2,431)617 
$877 $2,469 $$(2,515)$832 

(1)Fiscal 2024, 2023 and 2022 accounts receivable operating earnings impacts include $74 million, $109 million and $87 million, respectively, for reserves related to service charges and customer 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/(loss).
(2)Recoveries of amounts provided for or written off in prior years were immaterial in fiscal 2024 and 2023 and $1 million in fiscal 2022.
(3)Write-off of uncollectible accounts or actual sales returns.
Amounts have been revised to reflect the correction of certain immaterial misstatements. Refer to Note 1 of the "Notes to Consolidated Financial Statements" for additional information.
The sum of the components may not equal the total due to rounding.