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ACCOUNTS RECEIVABLE, NET

12 Months Ended

Dec. 31, 2016



	December 31, 2016			December 31, 2015
Gross accounts receivable	$	1,564.3		$	1,434.9
Less allowance for doubtful accounts	(235.6		)	(217.0		)
	$	1,328.7		$	1,217.9

The provision for doubtful accounts was $287.3, $265.4 and $276.5 in 2016, 2015 and 2014 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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