AIR PRODUCTS AND CHEMICALS, INC. AND SUBSIDIARIES SCHEDULE II–VALUATION AND QUALIFYING ACCOUNTS For the Years Ended 30 September 2018, 2017, and 2016 | | | | | | | | | | | | | | | | | | Balance at Beginning of Period |
| Additions Charged to Expense |
| Additions Charged to Other Accounts |
| Other Changes(A) |
| Balance at End of Period |
| Year Ended 30 September 2018 | | | | | | Allowance for doubtful accounts |
| $94 |
|
| $17 |
|
| $7 |
|
| ($27 | ) |
| $91 |
| Allowance for deferred tax assets | 108 |
| 3 |
| 4 |
| (10 | ) | 105 |
| | | | | | | Year Ended 30 September 2017 | | | | | | Allowance for doubtful accounts |
| $55 |
|
| $7 |
|
| $39 |
|
| ($7 | ) |
| $94 |
| Allowance for deferred tax assets (B) | 165 |
| 6 |
| 7 |
| (70 | ) | 108 |
| | | | | | | Year Ended 30 September 2016 | | | | | | Allowance for doubtful accounts |
| $48 |
|
| $9 |
|
| $13 |
|
| ($15 | ) |
| $55 |
| Allowance for deferred tax assets(C) | 112 |
| 1 |
| 52 |
| — |
| 165 |
|
| | (A) | Other changes related to allowance for doubtful accounts primarily includes write-offs of uncollectible trade receivables, net of recoveries. Other Changes also includes the impact of foreign currency translation adjustments. |
| | (B) | The decrease in the valuation allowance was primarily due to the utilization of federal and state loss carryforwards as a result of recognizing the gain on the sale of our PMD business. This benefit was recorded in discontinued operations. See Note 3, Discontinued Operations, for additional information. |
(C) The increase in the valuation allowance was primarily due to the loss recorded on the exit from the Energy-from-Waste business. These costs were recorded in discontinued operations. See Note 3, Discontinued Operations, for additional information.
|