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Reserves for Discounts and Allowances (Details) (USD $) In Millions, unless otherwise specified | 9 Months Ended
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Sep. 30, 2014
Analysis of the amount of, and change in, reserves |
Balance as of December 31, 2013 | $ 416.3
Current provisions relating to sales in current year | 1,182.4
Adjustments relating to prior years | (1.4)
Payments/credits relating to sales in current year | (805.3)
Payments/credits relating to sales in prior years | (343.3)
Balance as of September 30, 2014 | 448.7
Discounts |
Analysis of the amount of, and change in, reserves |
Balance as of December 31, 2013 | 47.0
Current provisions relating to sales in current year | 247.8
Adjustments relating to prior years | (0.2)
Payments/credits relating to sales in current year | (200.1)
Payments/credits relating to sales in prior years | (45.3)
Balance as of September 30, 2014 | 49.2
Contractual Adjustments |
Analysis of the amount of, and change in, reserves |
Balance as of December 31, 2013 | 335.6
Current provisions relating to sales in current year | 907.3
Adjustments relating to prior years | (16.6)
Payments/credits relating to sales in current year | (603.7)
Payments/credits relating to sales in prior years | (269.0)
Balance as of September 30, 2014 | 353.6
Returns |
Analysis of the amount of, and change in, reserves |
Balance as of December 31, 2013 | 33.7
Current provisions relating to sales in current year | 27.3
Adjustments relating to prior years | 15.4
Payments/credits relating to sales in current year | (1.5)
Payments/credits relating to sales in prior years | (29.0)
Balance as of September 30, 2014 | $ 45.9

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- Definition Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. + References Reference 1: 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=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
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