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GOODWILL AND INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | Changes in the carrying amount of goodwill for the six months ended December 31, 2024 are as follows:
(in 000s) |
|  | Goodwill |  | Accumulated Impairment Losses |  | Net |
Balances as of July 1, 2024 |  | $ | 923,523 |  |  | $ | (138,297) |  |  | $ | 785,226 |  |
Acquisitions(1) |  | 12,761 |  |  | — |  |  | 12,761 |  |
Disposals and foreign currency changes, net |  | (14,701) |  |  | — |  |  | (14,701) |  |
Impairments |  | — |  |  | — |  |  | — |  |
Balances as of December 31, 2024 |  | $ | 921,583 |  |  | $ | (138,297) |  |  | $ | 783,286 |  |
(1) All goodwill added during the period is expected to be tax-deductible for federal income tax reporting.
Schedule of Intangible Assets | Components of intangible assets are as follows:
(in 000s)
|  | Gross Carrying Amount |  | Accumulated Amortization |  | Net
As of December 31, 2024: |  |  |  |  |  |
Reacquired franchise rights |  | $ | 413,752 |  |  | $ | (235,650) |  |  | $ | 178,102 |
Customer relationships |  | 350,700 |  |  | (280,481) |  |  | 70,219 |
Internally-developed software |  | 123,495 |  |  | (122,332) |  |  | 1,163 |
Noncompete agreements |  | 22,807 |  |  | (19,857) |  |  | 2,950 |
Purchased technology |  | 70,100 |  |  | (54,543) |  |  | 15,557 |
Trade name |  | 5,800 |  |  | (3,190) |  |  | 2,610 |
|  | $ | 986,654 |  |  | $ | (716,053) |  |  | $ | 270,601 |
As of June 30, 2024: |  |  |  |  |  |
Reacquired franchise rights |  | $ | 403,955 |  |  | $ | (228,157) |  |  | $ | 175,798 |
Customer relationships |  | 331,435 |  |  | (270,245) |  |  | 61,190 |
Internally-developed software |  | 122,673 |  |  | (119,610) |  |  | 3,063 |
Noncompete agreements |  | 21,977 |  |  | (19,494) |  |  | 2,483 |
Purchased technology |  | 70,100 |  |  | (51,432) |  |  | 18,668 |
Trade name |  | 5,800 |  |  | (2,900) |  |  | 2,900 |
|  | $ | 955,940 |  |  | $ | (691,838) |  |  | $ | 264,102 |
Schedule of Acquired Finite-Lived Intangible Assets by Major Class | The amounts and weighted-average lives of intangible assets acquired during the six months ended December 31, 2024, including amounts capitalized related to internally-developed software, a re as follows:
(dollars in 000s)
|  | Amount |  | Weighted-Average Life (in years)
Customer relationships |  | $ | 19,705 |  |  | 5
Reacquired franchise rights |  | 9,983 |  |  | 6
Internally-developed software |  | 1,027 |  |  | 3
Noncompete agreements |  | 871 |  |  | 5
Total |  | $ | 31,586 |  |  | 5

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