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Valuation and Qualifying Accounts | 12 Months Ended
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May 31, 2021
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
2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit losses |  | $ | 12.5 |  | $ | 8.0 |  | $ | — |  | $ | 4.5 |  | $ | 16.0
Reserve for client fund losses |  | $ | — |  | $ | 3.5 |  | $ | — |  | $ | 3.5 |  | $ | —
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit losses |  | $ | 7.5 |  | $ | 7.8 |  | $ | 3.0 |  | $ | 5.8 |  | $ | 12.5
Reserve for client fund losses |  | $ | 2.7 |  | $ | 5.2 |  | $ | (3.0) |  | $ | 4.9 |  | $ | —
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit losses |  | $ | 7.0 |  | $ | 3.3 |  | $ | 0.7 |  | $ | 3.5 |  | $ | 7.5
Reserve for client fund losses |  | $ | 2.4 |  | $ | 3.7 |  | $ | — |  | $ | 3.4 |  | $ | 2.7
(1)Amounts related to business acquisitions in fiscal 2019 and the reclassification of the reserve for client fund losses in fiscal 2020. (2)Uncollectible amounts written off, net of recoveries, and other adjustments.

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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 http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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