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Fair Value Disclosure (Tables)

6 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Schedule of cash equivalents and long-term investments measured at fair value on a recurring basis

The following table sets forth the Company’s cash equivalents, certificates of deposit and investment in an auction rate security as of December 31, 2019 and June 30, 2019, which are measured at fair value on a recurring basis by level within the fair value hierarchy. These are classified based on the lowest level of input that is significant to the fair value measurement (in thousands):

December 31, 2019	Level 1				Level 2				Level 3				Asset at Fair Value
Money market funds (1)	$	1,161			$	—			$	—			$	1,161
Certificates of deposit (2)	—				1,312				—				1,312
Auction rate security	—				—				1,571				1,571
Total assets measured at fair value	$	1,161			$	1,312			$	1,571			$	4,044
June 30, 2019	Level 1				Level 2				Level 3				Asset at Fair Value
Money market funds (1)	$	1,162			$	—			$	—			$	1,162
Certificates of deposit (2)	—				1,285				—				1,285
Auction rate security	—				—				1,571				1,571
Total assets measured at fair value	$	1,162			$	1,285			$	1,571			$	4,018

__________________________

(1) $0.4 million and $0.4 million in money market funds are included in cash and cash equivalents and $0.8 million and $0.8 million in money market funds are included in restricted cash, non-current in other assets in the condensed consolidated balance sheets as of December 31, 2019 and June 30, 2019, respectively.

(2) $0.2 million and $0.2 million in certificates of deposit are included in cash and cash equivalents and $1.1 million and $1.1 million in certificates of deposit are included in restricted cash, non-current in other assets in the condensed consolidated balance sheets as of December 31, 2019 and June 30, 2019, respectively.

Summary of long-term investments

The following is a summary of the Company’s investment in an auction rate security as of December 31, 2019 and June 30, 2019 (in thousands): 

	December 31, 2019 and June 30, 2019
	Cost Basis				Gross Unrealized Holding Gains				Gross Unrealized Holding Losses				Fair Value
Auction rate security	$	1,750			$	—			$	(179	)		$	1,571

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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- References

No definition available.

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- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

+ References

No definition available.

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