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ALLOWANCE FOR DOUBTFUL ACCOUNTS RECEIVABLES | 9 Months Ended
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Sep. 30, 2018
Accounts Receivable, Net [Abstract] |
ALLOWANCE FOR DOUBTFUL ACCOUNTS RECEIVABLES | ALLOWANCE FOR DOUBTFUL ACCOUNTS RECEIVABLES We evaluate the collectibility of accounts receivable based on a combination of factors. We estimate an allowance for doubtful accounts as a percentage of net sales based on historical bad debt experience. This estimate is periodically adjusted when we become aware of a specific customer’s inability to meet its financial obligations (e.g., bankruptcy filing) or as a result of changes in the overall aging of accounts receivable. While we have a large number of customers that operate in diverse businesses and are geographically dispersed, a general economic downturn in any of the industry segments in which we operate could result in higher than expected defaults, and, therefore, the need to revise estimates for the provision for doubtful accounts could occur. Allowance for doubtful accounts receivable consisted of the following:
| September 30,
| 2018 |  | 2017
| ($ in millions)
Balance at beginning of year | $ | 12.3 |  |  | $ | 10.1 |
Provisions charged | 1.6 |  |  | 1.3 |
Foreign currency translation adjustment | (0.4 | ) |  | — |
Balance at end of period | $ | 13.5 |  |  | $ | 11.4 |
Provisions charged (credited) to operations were $0.3 million and $(0.8) million for the three months ended September 30, 2018 and 2017, respectively.

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- Definition The entire disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 + Details
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