XML 41 R24.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
May 31, 2017
Valuation and Qualifying Accounts [Abstract] |
Valuation and Qualifying Accounts | Sch edule II — Valuation and Qualifying Accounts PAYCHEX, INC. CONSOLIDATED FINANCIAL STATEMENT SCHEDULE FOR THE YEAR ENDED MAY 31, (In millions) ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  | Additions to/ |  |  |  |  |  |
﻿ |  | Balance as of |  | Additions |  | (deductions |  |  |  |  | Balance as
﻿ |  | beginning |  | charged to |  | from) other |  | Costs and |  | of end
﻿Description |  | of fiscal year |  | expenses |  | accounts(1) |  | deductions(2) |  | of fiscal year
﻿2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Allowance for doubtful accounts |  | $ | 4.2 |  | $ | 4.9 |  | $ | — |  | $ | 3.1 |  | $ | 6.0
﻿Reserve for client fund losses |  | $ | 2.0 |  | $ | 4.1 |  | $ | — |  | $ | 3.1 |  | $ | 3.0
﻿2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Allowance for doubtful accounts |  | $ | 1.4 |  | $ | 2.5 |  | $ | 2.0 |  | $ | 1.7 |  | $ | 4.2
﻿Reserve for client fund losses |  | $ | 1.8 |  | $ | 2.4 |  | $ | — |  | $ | 2.2 |  | $ | 2.0
﻿2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Allowance for doubtful accounts |  | $ | 1.5 |  | $ | 1.6 |  | $ | 0.1 |  | $ | 1.8 |  | $ | 1.4
﻿Reserve for client fund losses |  | $ | 1.9 |  | $ | 2.0 |  | $ | (0.2) |  | $ | 1.9 |  | $ | 1.8
﻿
| (1) |  | Amounts related to business acquisitions.
| (2) |  | Uncollectible amounts written off, net of recoveries.

X
- 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 FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration