Schedule II Valuation and Qualifying Accounts and Reserves

12 Months Ended

May 31, 2020

Schedule II

Valuation and Qualifying Accounts and Reserves



							(Amounts in millions)
							Years ended May 31,
	Balance at Beginning of Year		Expensed		Write-Offs and Other			Balance at End of Year
2020
Allowance for doubtful accounts	$	11.6	$	15.6	$	7.3		$	19.9
Returns liability		34.5		76.7		67.7	⁽²⁾		43.5
Reserves for obsolescence		72.9		34.3		16.1			91.1
Reserve for royalty advances		102.9		8.1		1.5			109.5
2019
Allowance for doubtful accounts	$	12.4	$	7.0	$	7.8		$	11.6
Returns liability, after adoption of Topic 606 ⁽¹⁾		30.0		67.2		62.7	⁽²⁾		34.5
Reserves for obsolescence		67.5		20.8		15.4			72.9
Reserve for royalty advances		97.0		6.8		0.9			102.9
2018
Allowance for doubtful accounts	$	13.7	$	9.5	$	10.8		$	12.4
Reserve for returns		36.3		54.5		60.8	⁽²⁾		30.0
Reserves for obsolescence		71.9		18.4		22.8			67.5
Reserve for royalty advances		93.8		4.1		0.9			97.0


(1)	In fiscal year 2019, this balance was reclassified from a reduction to Accounts receivable, net, to a current liability within Other accrued expenses in accordance with Topic 606.

(2)

Represents actual returns charged to the reserve.