Additions to/

Balance as of

Additions

(deductions 

Balance as

beginning

charged to

from) other 

Costs and

of end

Description

of fiscal year

expenses

accounts ⁽¹⁾

deductions ⁽²⁾

of fiscal year

2021

Allowance for expected credit losses

$

12.5

$

8.0

$

—

$

4.5

$

16.0

Reserve for client fund losses

$

—

$

3.5

$

—

$

3.5

$

—

2020

Allowance for expected credit losses

$

7.5

$

7.8

$

3.0

$

5.8

$

12.5

Reserve for client fund losses

$

2.7

$

5.2

$

(3.0)

$

4.9

$

—

2019

Allowance for expected credit losses

$

7.0

$

3.3

$

0.7

$

3.5

$

7.5

Reserve for client fund losses

$

2.4

$

3.7

$

—

$

3.4

$

2.7