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Schedule II. Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule II. Valuation and Qualifying Accounts | Schedu le II Arthur J. Gallagher & Co. Valuation and Qualifying Accounts
|  | Balance at Beginning of Year |  |  | Amounts Recorded in Earnings |  |  | Adjustments |  |  | Balance at End of Year |
|  | (In millions) |
Year ended December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 8.3 |  |  | $ | 6.8 |  |  | $ | (4.0 | ) | (1) | $ | 11.1 |
Allowance for estimated policy cancellations |  |  | 10.0 |  |  |  | 2.4 |  |  |  | (3.1 | ) | (2) |  | 9.3 |
Valuation allowance for deferred tax assets |  |  | 154.9 |  |  |  | (19.7 | ) |  |  | — |  |  |  | 135.2 |
Accumulated amortization of expiration |  |  |  |  |  |  |  |  |  |  |  |
lists, non-compete agreements and trade names |  |  | 2,924.0 |  |  |  | 454.9 |  |  |  | (78.9 | ) | (3) |  | 3,300.0 |
Year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 10.1 |  |  | $ | 7.0 |  |  | $ | (8.8 | ) | (1) | $ | 8.3 |
Allowance for estimated policy cancellations |  |  | 9.9 |  |  |  | (1.3 | ) |  |  | 1.4 |  | (2) |  | 10.0 |
Valuation allowance for deferred tax assets |  |  | 94.9 |  |  |  | 60.0 |  |  |  | — |  |  |  | 154.9 |
Accumulated amortization of expiration |  |  |  |  |  |  |  |  |  |  |  |
lists, non-compete agreements and trade names |  |  | 2,537.0 |  |  |  | 415.1 |  |  |  | (28.1 | ) | (3) |  | 2,924.0 |
Year ended December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 8.7 |  |  | $ | 6.6 |  |  | $ | (5.2 | ) | (1) | $ | 10.1 |
Allowance for estimated policy cancellations |  |  | 8.3 |  |  |  | 4.1 |  |  |  | (2.5 | ) | (2) |  | 9.9 |
Valuation allowance for deferred tax assets |  |  | 80.5 |  |  |  | 14.4 |  |  |  | — |  |  |  | 94.9 |
Accumulated amortization of expiration |  |  |  |  |  |  |  |  |  |  |  |
lists, non-compete agreements and trade names |  |  | 2,087.5 |  |  |  | 417.3 |  |  |  | 32.2 |  | (3) |  | 2,537.0 |
(1) Net activity of bad debt write offs and recoveries and acquired businesses. (2) Additions to allowance related to acquired businesses. (3) Elimination of fully amortized expiration lists, non-compete agreements and trade names, intangible asset/amortization reclassifications and disposal of acquired businesses.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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