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Valuation and Qualifying Accounts | 12 Months Ended
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May 31, 2013
Valuation and Qualifying Accounts [Abstract] |
Schedule of Valuation and Qualifying Accounts Disclosure | Valuation and Qualifying Accounts PAYCHEX, INC. CONSOLIDATED FINANCIAL STATEMENT SCHEDULE FOR THE YEAR ENDED MAY 31, (In millions)
Description |  | Balance as of beginning of fiscal year |  | Additions charged to expenses |  | (Deductions from)/ additions to other accounts(1) |  | Costs and deductions(2) |  | Balance as of end of fiscal year
2013 |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1.2 |  |  | $ | 1.7 |  |  | $ | — |  |  | $ | 1.9 |  |  | $ | 1.0 |
Reserve for client fund losses |  | $ | 2.1 |  |  | $ | 2.7 |  |  | $ | — |  |  | $ | 2.4 |  |  | $ | 2.4 |
2012 |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 2.1 |  |  | $ | 1.2 |  |  | $ | — |  |  | $ | 2.1 |  |  | $ | 1.2 |
Reserve for client fund losses |  | $ | 3.1 |  |  | $ | 2.3 |  |  | $ | (0.7 | ) |  | $ | 2.6 |  |  | $ | 2.1 |
2011 |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1.9 |  |  | $ | 1.8 |  |  | $ | 0.4 |  |  | $ | 2.0 |  |  | $ | 2.1 |
Reserve for client fund losses |  | $ | 2.6 |  |  | $ | 1.9 |  |  | $ | 1.3 |  |  | $ | 2.7 |  |  | $ | 3.1 |
(1) | Amounts related to business acquisitions.
(2) | Uncollectible amounts written off, net of recoveries.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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