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Allowance and Other Reserves (Tables)
 12 Months Ended
Dec. 31, 2020
Credit Loss [Abstract]  
Schedule of Changes in Allowance for Doubtful Accounts
The following table presents the balances and activity (including reclassifications) in the various allowance and reserve accounts related to the Company's accounts receivable and financial assets for the three years ended December 31, 2020, 2019 and 2018 (in millions):
Balance at beginning of year
Impact of adoption of ASC 3261
Impact of adoption of ASC 3262
Additions3
Deductions or other4
Balance at end of year
Year ended December 31, 2020
Deducted from assets
Reserve for cash basis tenants$0.9 $— $— $10.6 $1.2 $12.7 
Allowance for doubtful accounts$0.6 (0.3)— 3.6 (1.3)$2.6 
Reserve for contract credits$2.3 — — — — $2.3 
Allowance for credit losses - financing receivables$— 1.6 2.7 (0.4)— $3.9 
Allowance for credit losses - contract assets$— 0.3 1.4 (0.9)(0.1)$0.7 
Loans allowance$1.6 (1.6)— — — $— 
Other reserves$0.4 — — — (0.4)$— 
Year ended December 31, 2019
Deducted from assets
Reserve for cash basis tenants$— — — — 0.9 $0.9 
Allowance for doubtful accounts$2.0 — — (0.4)(1.0)$0.6 
Reserve for contract credits$— — — 2.3 — $2.3 
Loans allowance$1.6 — — — — $1.6 
Other reserves$0.4 — — — — $0.4 
Year ended December 31, 2018
Deducted from assets
Allowance for doubtful accounts$1.4 — — 1.3 (0.7)$2.0 
Loans allowance$1.6 — — — — $1.6 
Other reserves$0.4 $— $— $— $— $0.4 
1 Reclassifications from other reserves or allowances that fall into the scope of ASC 326.
2 Impact of adoption of ASC 326 recorded against total equity.
3 Net provisions charged against income.
4 Write offs or other activity (e.g., reclassifications for movement of allowances to cash basis reserves).