Schedule II. Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule II. Valuation and Qualifying Accounts

Schedule II

Arthur J. Gallagher & Co.

Valuation and Qualifying Accounts

	Balance at Beginning of Year		Amounts Recorded in Earnings			Adjustments			Balance at End of Year
	(In millions)
Year ended December 31, 2015
Allowance for doubtful accounts	$	10.7	$	5.7		$	(3.1	)(1)	$	13.3
Allowance for estimated policy cancellations		6.8		3.6			(3.0	)(2)		7.4
Accumulated amortization of expiration lists, noncompete agreements and trade names		758.8		240.3			(15.2	)(3)		983.9
Year ended December 31, 2014
Allowance for doubtful accounts	$	6.7	$	2.7		$	1.3	(1)	$	10.7
Allowance for estimated policy cancellations		4.2		(0.2	)		2.8	(2)		6.8
Accumulated amortization of expiration lists, noncompete agreements and trade names		544.1		189.5			25.2	(3)		758.8
Year ended December 31, 2013
Allowance for doubtful accounts	$	6.6	$	2.7		$	(2.6	)(1)	$	6.7
Allowance for estimated policy cancellations		4.0		(0.2	)		0.4	(2)		4.2
Accumulated amortization of expiration lists, noncompete agreements and trade names		419.3		125.2			(0.4	)(3)		544.1

(1) Net activity of bad debt write offs and recoveries and acquired businesses.

(2) Additions to allowance related to acquired businesses.

(3) Elimination of fully amortized expiration lists, non-compete agreements and trade names, intangible asset/amortization reclassifications and disposal of acquired businesses.