Receivables

12 Months Ended

Sep. 30, 2021

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