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Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Valuation and Qualifying Accounts and Reserves | Allowances for Doubtful Accounts Changes in the allowances for doubtful accounts were as follows:
| Year Ended December 31,
(in millions) | 2019 |  | 2018 |  | 2017
Balance at beginning of year | $ | 6.5 |  |  | $ | 5.4 |  |  | $ | 4.5 |
Additions charged to expense | 1.6 |  |  | 0.3 |  |  | — |
Deductions - write offs | (2.6 | ) |  | (1.1 | ) |  | (1.1 | )
Acquisitions | 1.3 |  |  | 2.2 |  |  | 1.7 |
Foreign exchange changes | (0.1 | ) |  | (0.3 | ) |  | 0.3 |
Balance at end of year | $ | 6.7 |  |  | $ | 6.5 |  |  | $ | 5.4 |
Allowances for Sales Discounts and Other Credits Changes in the allowances for sales discounts and returns were as follows:
| Year Ended December 31,
(in millions) | 2019 |  | 2018 |  | 2017(1)
Balance at beginning of year | $ | 7.8 |  |  | $ | 9.7 |  |  | $ | 9.4 |
Additions charged to expense | 13.5 |  |  | 12.7 |  |  | 23.7 |
Deductions | (13.7 | ) |  | (11.1 | ) |  | (24.5 | )
Reclass to Other current liabilities(1) | — |  |  | (3.4 | ) |  | — |
Acquisitions | — |  |  | 0.3 |  |  | 0.8 |
Foreign exchange changes | 0.1 |  |  | (0.4 | ) |  | 0.3 |
Balance at end of year | $ | 7.7 |  |  | $ | 7.8 |  |  | $ | 9.7 |
(1) On January 1, 2018, the Company adopted accounting standard ASU 2014-09, Revenue from Contracts with Customers and all related amendments (Topic 606), applying the modified retrospective transition method to all customer contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after December 31, 2017 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. As a result, the allowance for returns has been reclassified from "Accounts receivable, net" to "Other current liabilities." For more information, see "Note 2. Recent Accounting Pronouncements and Adopted Accounting Standards" to the consolidated financial statements contained in Part II, Item 8. of this report. Allowances for Cash Discounts Changes in the allowances for cash discounts were as follows:
| Year Ended December 31,
(in millions) | 2019 |  | 2018 |  | 2017
Balance at beginning of year | $ | 1.7 |  |  | $ | 3.0 |  |  | $ | 1.8 |
Additions charged to expense | 22.2 |  |  | 19.6 |  |  | 22.9 |
Deductions - discounts taken | (21.8 | ) |  | (21.3 | ) |  | (22.6 | )
Acquisitions | — |  |  | 0.5 |  |  | 0.8 |
Foreign exchange changes | (0.1 | ) |  | (0.1 | ) |  | 0.1 |
Balance at end of year | $ | 2.0 |  |  | $ | 1.7 |  |  | $ | 3.0 |
Warranty Reserves Changes in the reserve for warranty claims were as follows:
| Year Ended December 31,
(in millions) | 2019 |  | 2018 |  | 2017
Balance at beginning of year | $ | 4.9 |  |  | $ | 4.1 |  |  | $ | 1.9 |
Provision for warranties issued | 3.9 |  |  | 4.1 |  |  | 2.8 |
Deductions - settlements made (in cash or in kind) | (3.4 | ) |  | (3.1 | ) |  | (2.7 | )
Acquisitions | — |  |  | — |  |  | 1.8 |
Foreign exchange changes | — |  |  | (0.2 | ) |  | 0.3 |
Balance at end of year | $ | 5.4 |  |  | $ | 4.9 |  |  | $ | 4.1 |
Income Tax Valuation Allowance Changes in the deferred tax valuation allowances were as follows:
| Year Ended December 31,
(in millions) | 2019 |  | 2018 |  | 2017
Balance at beginning of year | $ | 50.8 |  |  | $ | 45.0 |  |  | $ | 11.7 |
Charge for effect of U.S. Tax Act | — |  |  | — |  |  | 15.1 |
Debits (Credits) to expense | 0.4 |  |  | 6.9 |  |  | (0.7 | )
Charged (credited) to other accounts | — |  |  | — |  |  | 1.2 |
Acquisitions | — |  |  | — |  |  | 16.1 |
Foreign exchange changes | 0.4 |  |  | (1.1 | ) |  | 1.6 |
Balance at end of year | $ | 51.6 |  |  | $ | 50.8 |  |  | $ | 45.0 |

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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=26873400&loc=d3e24092-122690 + Details
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