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Receivables | 12 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Receivables | 8. Receivables Receivables consisted of the following (in millions):
|  | September 30, |
|  | 2021 |  |  | 2020 |
Trade receivables - U.S. government |  | $ | 133.5 |  |  | $ | 105.8 |
Trade receivables - other |  |  | 849.2 |  |  |  | 734.0 |
Finance receivables |  |  | 6.4 |  |  |  | 18.8 |
Other receivables |  |  | 39.3 |  |  |  | 17.1 |
|  |  | 1,028.4 |  |  |  | 875.7 |
Less allowance for doubtful accounts |  |  | (3.6 | ) |  |  | (9.6 | )
|  | $ | 1,024.8 |  |  | $ | 866.1 |
Classification of receivables in the Consolidated Balance Sheets consisted of the following (in millions):
|  | September 30, |
|  | 2021 |  |  | 2020 |
Current receivables |  | $ | 1,017.3 |  |  | $ | 857.6 |
Long-term receivables |  |  | 7.5 |  |  |  | 8.5 |
|  | $ | 1,024.8 |  |  | $ | 866.1 |
Finance receivable accrual status consisted of the following (in millions):
|  | September 30, |
|  | 2021 |  |  | 2020 |
Receivables on nonaccrual status |  | $ | — |  |  | $ | 0.2 |
Receivables past due 90 days or more and still accruing |  |  | — |  |  |  | — |
Receivables subject to general reserves |  |  | 5.9 |  |  |  | 16.3 |
Allowance for doubtful accounts |  |  | (0.1 | ) |  |  | (0.4 | )
Receivables subject to specific reserves |  |  | 0.5 |  |  |  | 2.5 |
Allowance for doubtful accounts |  |  | (0.5 | ) |  |  | (2.3 | )
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 2021, 2020 or 2019, respectively. Changes in the Company’s allowance for doubtful accounts by type of receivable were as follows (in millions):
|  | Fiscal Year Ended September 30, 2021 |
|  | Finance Receivables |  |  | Notes Receivable |  |  | Trade and Other Receivables |  |  | Total |
Allowance for doubtful accounts at beginning of year |  | $ | 2.7 |  |  | $ | — |  |  | $ | 6.9 |  |  | $ | 9.6 |
Provision for doubtful accounts, net of recoveries |  |  | (2.1 | ) |  |  | — |  |  |  | (3.4 | ) |  |  | (5.5 | )
Charge-off of accounts |  |  | — |  |  |  | — |  |  |  | (0.5 | ) |  |  | (0.5 | )
Allowance for doubtful accounts at end of year |  | $ | 0.6 |  |  | $ | — |  |  | $ | 3.0 |  |  | $ | 3.6 |
|  | 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 |

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- 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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