XML 93 R24.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]
 
 
 
 
Additions
 
 
 
 
Description
 
Balance at beginning of year
 
Charged to costs and expenses
 
Charged to other accounts(2)
 
Deductions(3)
 
Balance at end of year
Year ended December 31, 2019
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
4.8

 
3.7

 
—

 
(3.4
)
 
$
5.1

Workers’ compensation loss reserves
 
$
17.4

 
3.3

 
—

 
(4.5
)
 
$
16.2

 
 
 
 
 
 
 
 
 
 
 
Year ended December 31, 2018
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts and billing adjustments(1)
 
$
8.5

 
3.3

 
—

 
(7.0
)
 
$
4.8

Workers’ compensation loss reserves
 
$
14.8

 
3.6

 
—

 
(1.0
)
 
$
17.4

 
 
 

 
 
 
 
 
 

 
 

Year ended December 31, 2017
 
 

 
 
 
 
 
 

 
 

Allowance for doubtful accounts and billing adjustments
 
$
8.1

 
5.3

 
6.8

 
(10.3
)
 
$
9.9

Workers’ compensation loss reserves
 
$
15.8

 
2.9

 
—

 
(3.9
)
 
$
14.8


______
(1) Upon adoption of ASC 606, permanent placement fallouts of $1.5 million were reclassified from allowance from doubtful accounts to other current liabilities, effective January 1, 2018.

(2) Charges to other accounts include provision for permanent placement fallouts that have been deducted from net revenues and billing adjustments that have been deducted from net revenues in the accompanying consolidated statements of operations and comprehensive income.

(3) Deductions from allowance for doubtful accounts include write-offs of uncollectible accounts receivable for the years ended December 31, 2019 and 2018. For the year ended December 31, 2017 deductions from allowance for doubtful accounts include write-offs of uncollectible accounts receivable, permanent placements fallouts that have been charged against the allowance for doubtful accounts and billing adjustments. Deductions from workers’ compensation loss reserves include payments of claims and changes related to anticipated insurance and indemnification recoveries for all periods presented.