Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

May 31, 2021

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

Valuation and Qualifying Accounts and Reserves

Schedule II — Valuation and Qualifying Accounts and Reserves

(In thousands)	Balance at Beginning of Year		Additions (1)		Deductions (2)(4)		Balance at End of Year
Allowance for Doubtful Accounts
May 31, 2019 (3)	$	10,053	$	7,752	$	6,462	$	11,343
May 31, 2020 (3)	$	11,343	$	40,521	$	16,431	$	35,433
May 31, 2021	$	35,433	$	27,517	$	50,853	$	12,097

(1)Represents amounts charged to expense to increase reserve for estimated future bad debts.

(2)Represents reductions in the consolidated balance sheet reserve due to the actual write-off of non-collectible accounts receivable. These amounts do not impact Cintas' consolidated statements of income.

(3) Fiscal 2020 and fiscal 2019 have been recast to align with the allowance for doubtful account methodology and presentation upon adoption of Topic 326 on June 1, 2020.

(4) The deductions in fiscal 2021 include $14.2 million of incremental allowance for doubtful accounts recorded as of May 31, 2020 in response to uncertainties related to customer collections impacted by the COVID-19 pandemic. Certain of the corresponding trade receivables were collected during fiscal 2021, and the incremental reserve was reversed as the Company's estimates and assumptions related to the impact of COVID-19 changed during fiscal 2021.