Annual report pursuant to Section 13 and 15(d)

Valuation and Qualifying Accounts

v2.4.0.8
Valuation and Qualifying Accounts
 12 Months Ended
May 31, 2013
Valuation and Qualifying Accounts [Abstract]  
Schedule of Valuation and Qualifying Accounts Disclosure
Valuation and Qualifying Accounts
PAYCHEX, INC.
CONSOLIDATED FINANCIAL STATEMENT SCHEDULE
FOR THE YEAR ENDED MAY 31,
(In millions)
Description
 
Balance as  of
beginning
of fiscal year
 
Additions
charged to
expenses
 
(Deductions from)/ additions
to other accounts(1)
 
Costs and
  deductions(2)
 
Balance as
of end
of fiscal year
2013
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
1.2

 
$
1.7

 
$
—

 
$
1.9

 
$
1.0

Reserve for client fund losses
 
$
2.1

 
$
2.7

 
$
—

 
$
2.4

 
$
2.4

2012
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
2.1

 
$
1.2

 
$
—

 
$
2.1

 
$
1.2

Reserve for client fund losses
 
$
3.1

 
$
2.3

 
$
(0.7
)
 
$
2.6

 
$
2.1

2011
 
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
1.9

 
$
1.8

 
$
0.4

 
$
2.0

 
$
2.1

Reserve for client fund losses
 
$
2.6

 
$
1.9

 
$
1.3

 
$
2.7

 
$
3.1

(1)
Amounts related to business acquisitions.
(2)
Uncollectible amounts written off, net of recoveries.