Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

May 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts and Reserves

Schedule II — Valuation and Qualifying Accounts and Reserves

(In thousands)	Balance at Beginning of Year		Additions (1)		Deductions (2)(3)		Balance at End of Year
Allowance for Doubtful Accounts
May 31, 2021	$	35,433	$	27,517	$	50,853	$	12,097
May 31, 2022	$	12,097	$	30,278	$	29,457	$	12,918
May 31, 2023	$	12,918	$	40,817	$	38,809	$	14,926

(1)Represents amounts charged to expense to increase reserve for estimated future bad debts.

(2)Represents reductions in the consolidated balance sheet reserve due to the actual write-off of non-collectible accounts receivable. These amounts do not impact Cintas' consolidated statements of income.

(3) The deductions in fiscal 2021 include $14.2 million of incremental allowance for doubtful accounts recorded as of May 31, 2020 in response to uncertainties related to customer collections impacted by the COVID-19 pandemic. Certain of the corresponding trade receivables were collected during fiscal 2021, and the incremental reserve was reversed as the Company's estimates and assumptions related to the impact of COVID-19 changed during fiscal 2021.