Significant Accounting and Reporting Policies Allowance for Doubtful Accounts - Level 3 Tag

6 Months Ended

Jun. 30, 2020

Allowance for Doubtful Accounts [Abstract]

Accounts Receivable, Allowance for Credit Loss [Table Text Block]

Trade Accounts Receivable

We base our allowance for doubtful accounts estimate on our historical write-off experience, current conditions, an analysis of the aging of outstanding receivables and customer payment patterns, and specific reserves for customers in adverse financial condition or for existing contractual disputes. Beginning January 1, 2020, we also considered our current expectations of future economic conditions, including the impact of COVID-19, when estimating our allowance for doubtful accounts. We made an immaterial increase to our allowance for doubtful accounts in the first quarter of 2020 as a result of our current estimate of the impact COVID-19 will have on the collectability of our accounts receivable. As additional information becomes available to us, our future assessment of our allowance for doubtful accounts could materially and adversely impact our consolidated financial statements in future reporting periods.

The following is a rollforward of the allowance for doubtful accounts for the periods presented:


	Six Months Ended June 30,
	2020		2019
Beginning Balance	$	19.0	$	13.5
Provision for losses on trade accounts receivable	10.3		5.6
Write-offs, net of recovered accounts	(3.4)		(2.8)
Ending balance	$	26.0	$	16.3