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RECEIVABLES
 12 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
RECEIVABLES RECEIVABLES
The allowance for uncollectible receivables as of September 30, 2021 and 2020 was $6.7 million and $5.3 million, respectively. The following is a rollforward of the allowance for doubtful accounts for the years ended 2021, 2020 and 2019:
(in millions)
Beginning
Balance
Charged to
Profit & Loss
Deductions
Other
Adjustments
Ending
Balance
September 30, 2021$5.3 $1.9 $(0.4)$(0.1)$6.7 
September 30, 20203.5 2.3 (0.5)— 5.3 
September 30, 20193.0 1.3 (1.6)0.8 3.5 
The Company has a broad range of customers including many large retail outlet chains, some of which exceed 10% of consolidated Net Trade Receivables. There was one customer that exceeds 10% of the Company's consolidated Net Trade Receivables representing 14.7% and two customers representing 33.2% of the Company’s Trade Receivables as of September 30, 2021 and 2020, respectively.
We have entered into various factoring agreements and early pay programs with our customers to sell our trade receivables under non-recourse agreements in exchange for cash proceeds. A loss on sale is recognized for any discount and factoring fees associated with the transfer. We utilize factoring arrangements as an integral part of our financing for working capital. These transactions are treated as a sale and are accounted for as a reduction in trade receivables because the agreements transfer effective control over and risk related to the receivables to buyers. In some instances, we may continue to service the transferred receivable after the factoring has occurred, but in most cases we do not service any factored accounts. Any servicing of the trade receivable does not constitute significant continuing involvement or preclude the recognition of a sale. We do not carry any material servicing assets or liabilities. Cash proceeds from these arrangements are reflected as operating activities. The aggregate gross amount factored under these facilities was $1,328.7 million, $1,206.5 million and $1,222.3 million for the years ended September 30, 2021, 2020 and 2019, respectively. The cost of factoring such trade receivables was $3.5 million, $4.8 million, and $7.4 million for the years ended September 30, 2021, 2020, and 2019, respectively, and are reflected in the Consolidated Statements of Income as General and Administrative Expense.