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Schedule II Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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May 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule II Valuation and Qualifying Accounts and Reserves | Schedule II Valuation and Qualifying Accounts and Reserves
|  |  |  |  |  |  |  |  | (Amounts in millions)
|  |  |  |  |  |  |  |  | Years ended May 31,
| Balance at Beginning of Year |  | Expensed |  | Write-Offs and Other |  | Balance at End of Year
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 11.6 |  |  | $ | 15.6 |  |  | $ | 7.3 |  |  | $ | 19.9 |
Returns liability |  | 34.5 |  |  |  | 76.7 |  |  |  | 67.7 |  | (2) |  | 43.5 |
Reserves for obsolescence |  | 72.9 |  |  |  | 34.3 |  |  |  | 16.1 |  |  |  | 91.1 |
Reserve for royalty advances |  | 102.9 |  |  |  | 8.1 |  |  |  | 1.5 |  |  |  | 109.5 |
2019 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 12.4 |  |  | $ | 7.0 |  |  | $ | 7.8 |  |  | $ | 11.6 |
Returns liability, after adoption of Topic 606 (1) |  | 30.0 |  |  |  | 67.2 |  |  |  | 62.7 |  | (2) |  | 34.5 |
Reserves for obsolescence |  | 67.5 |  |  |  | 20.8 |  |  |  | 15.4 |  |  |  | 72.9 |
Reserve for royalty advances |  | 97.0 |  |  |  | 6.8 |  |  |  | 0.9 |  |  |  | 102.9 |
2018 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 13.7 |  |  | $ | 9.5 |  |  | $ | 10.8 |  |  | $ | 12.4 |
Reserve for returns |  | 36.3 |  |  |  | 54.5 |  |  |  | 60.8 |  | (2) |  | 30.0 |
Reserves for obsolescence |  | 71.9 |  |  |  | 18.4 |  |  |  | 22.8 |  |  |  | 67.5 |
Reserve for royalty advances |  | 93.8 |  |  |  | 4.1 |  |  |  | 0.9 |  |  |  | 97.0 |
(1) | In fiscal year 2019, this balance was reclassified from a reduction to Accounts receivable, net, to a current liability within Other accrued expenses in accordance with Topic 606.
(2) Represents actual returns charged to the reserve.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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