Schedule II - Valuations and Qualifying Accounts

12 Months Ended

Jun. 30, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Cardinal Health, Inc. and Subsidiaries

Schedule II - Valuation and Qualifying Accounts


(in millions)	Balance at Beginning of Period		Charged to Costs and Expenses (1)		Charged to Other Accounts (2)		Deductions (3)		Balance at End of Period
Fiscal 2021
Accounts receivable	$	206	$	129	$	1	$	(94)	$	242
Finance notes receivable	27		5		—		(20)		12
Sales returns and allowances	495		2,568		—		(2,374)		689
Other	1		—		—		—		1
	$	729	$	2,702	$	1	$	(2,488)	$	944

Fiscal 2020
Accounts receivable	$	193	$	139	$	1	$	(127)	$	206
Finance notes receivable	14		15		—		(2)		27
Sales returns and allowances	479		2,253		—		(2,237)		495
Other	1		—		—		—		1
	$	687	$	2,407	$	1	$	(2,366)	$	729

Fiscal 2019
Accounts receivable	$	139	$	140	$	1	$	(87)	$	193
Finance notes receivable	7		8		—		(1)		14
Sales returns and allowances	479		2,205		—		(2,205)		479
Other	1		—		—		—		1
	$	626	$	2,353	$	1	$	(2,293)	$	687

(1)Fiscal 2021, 2020 and 2019 include $70 million, $49 million and $60 million, respectively, for reserves related to service charges and customer pricing disputes, excluded from provision for bad debts on the consolidated statements of cash flows and classified as a reduction in revenue in the consolidated statements of earnings/(loss).

(2)Recoveries of amounts provided for or written off in prior years was $1 million in each fiscal year 2021, 2020 and 2019.

(3)Write-off of uncollectible accounts or actual sales returns.

The sum of the components may not equal the total due to rounding.