ACCOUNTS RECEIVABLE, NET

12 Months Ended

Dec. 31, 2013



	December 31, 2013			December 31, 2012
Gross accounts receivable	$	983.0		$	910.0
Less allowance for doubtful accounts	(198.3		)	(191.5		)
	$	784.7		$	718.5

The provision for doubtful accounts was $254.8, $246.0 and $255.1 in 2013, 2012 and 2011 respectively.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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