	September 30,
	2020			2019
Trade receivables - U.S. government	$	105.8		$	61.8
Trade receivables - other		734.0			997.7
Finance receivables		18.8			13.1
Notes receivable		—			0.4
Other receivables		17.1			32.0
		875.7			1,105.0
Less allowance for doubtful accounts		(9.6	)		(11.3	)
	$	866.1		$	1,093.7

Classification of receivables in the Consolidated Balance Sheets consisted of the following (in millions):

	September 30,
	2020		2019
Current receivables	$	857.6	$	1,082.3
Long-term receivables		8.5		11.4
	$	866.1	$	1,093.7

Finance and notes receivable accrual status consisted of the following (in millions):

	September 30,
	Finance Receivables						Notes Receivable
	2020			2019			2020		2019
Receivables on nonaccrual status	$	0.2		$	2.3		$	—	$	—
Receivables past due 90 days or more and still accruing		—			—			—		—
Receivables subject to general reserves		16.3			10.8			—		—
Allowance for doubtful accounts		(0.4	)		(0.2	)		—		—
Receivables subject to specific reserves		2.5			2.3			—		0.4
Allowance for doubtful accounts		(2.3	)		(2.0	)		—		(0.4	)

Finance Receivables: Finance receivables represent sales-type leases resulting from the sale of the Company’s products and the purchase of finance receivables from lenders pursuant to customer defaults under program agreements with finance companies. Finance receivables originated by the Company generally include a residual value component. Residual values are determined based on the expectation that the underlying equipment will have a minimum fair market value at the end of the lease term. This residual value accrues to the Company at the end of the lease. The Company uses its experience and knowledge as an original equipment manufacturer and participant in end markets for the related products along with third-party studies to estimate residual values. The Company monitors these values for impairment on a continuous basis and reflects any resulting reductions in value in current earnings.

Delinquency is the primary indicator of credit quality of finance receivables. The Company maintains a general allowance for finance receivables considered doubtful of future collection based upon historical experience. Additional allowances are established based upon the Company’s evaluation of the quality of the finance receivables, including the length of time the receivables are past due, past experience of collectability and underlying economic conditions. In circumstances where the Company believes collectability is no longer reasonably assured, a specific allowance is recorded to reduce the net recognized receivable to the amount reasonably expected to be collected. The terms of the finance agreements generally give the Company the ability to take possession of the underlying collateral. The Company may incur losses in excess of recorded allowances if the financial condition of its customers were to deteriorate or the full amount of any anticipated proceeds from the sale of the collateral supporting its customers’ financial obligations is not realized.

Quality of Finance Receivables: The Company does not accrue interest income on finance receivables in circumstances where the Company believes collectability is no longer reasonably assured. Any cash payments received on nonaccrual finance receivables are applied first to the principal balances. The Company does not resume accrual of interest income until the customer has shown that it is capable of meeting its financial obligations by making timely payments over a sustained period of time. The Company determines past due or delinquency status based upon the due date of the receivable.

Receivables subject to specific reserves also include loans that the Company has modified in troubled debt restructurings as a concession to customers experiencing financial difficulty. To minimize the economic loss, the Company may modify certain finance receivables. Modifications generally consist of restructured payment terms and time-frames in which no payments are required. Losses on troubled debt restructurings were not significant during fiscal 2020, 2019 or 2018, respectively.

Changes in the Company’s allowance for doubtful accounts by type of receivable were as follows (in millions):

	Fiscal Year Ended September 30, 2020
	Finance Receivables		Notes Receivable			Trade and Other Receivables			Total
Allowance for doubtful accounts at beginning of year	$	2.2	$	0.4		$	8.7		$	11.3
Provision for doubtful accounts, net of recoveries		0.5		—			(1.1	)		(0.6	)
Charge-off of accounts		—		(0.4	)		(0.7	)		(1.1	)
Allowance for doubtful accounts at end of year	$	2.7	$	—		$	6.9		$	9.6

	Fiscal Year Ended September 30, 2019
	Finance Receivables			Notes Receivable		Trade and Other Receivables			Total
Allowance for doubtful accounts at beginning of year	$	2.8		$	—	$	7.1		$	9.9
Provision for doubtful accounts, net of recoveries		(0.6	)		0.4		2.0			1.8
Charge-off of accounts		—			—		(0.4	)		(0.4	)
Allowance for doubtful accounts at end of year	$	2.2		$	0.4	$	8.7		$	11.3