Accounts Receivable

12 Months Ended

Dec. 31, 2019

Accounts Receivable

Accounts Receivable

Note 6—Accounts Receivable

The following is a summary of accounts receivable, net at December 31, (dollars in millions):

	2019		2018
Gross accounts receivable	$	365.6	$	361.0
Allowance for doubtful accounts		(3.4)		(3.8)
Accounts receivable, net	$	362.2	$	357.2

The allowance for doubtful accounts is based on a number of factors, including an evaluation of customer credit worthiness, the age of the outstanding receivable, economic trends and historical experience. Provisions for

doubtful accounts are recorded in selling, general and administrative expenses in the accompanying consolidated statements of income and comprehensive income.

The following is a summary of the activity in the Company’s allowance for doubtful accounts at December 31, (dollars in millions):

	Balance at		Additions		Deductions		Foreign
	Beginning of		Charged to		Amounts		Currency		Balance at
	Period		Expense		Written Off		Impact		End of Period
2019	$	3.8	$	1.3	$	(1.9)	$	0.2	$	3.4
2018		4.7		0.7		(1.7)		0.1		3.8
2017		7.9		0.5		(4.4)		0.7		4.7