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Accounts Receivable and Credit Losses (Tables)

12 Months Ended

Jun. 30, 2021

Receivables [Abstract]

Schedule of classification of our accounts receivable

The classification of our accounts receivable balances was as follows (in thousands):

​	​	​	​	​	​	​	​	​	​
​	​	June 30, 2021
​	​	​	Gross	​	​	Allowance	​	​	Net
Trade receivables, current	​	$	79,062	​	$	(13,154)	​	$	65,908
Financing receivables, current	​	​	6,348	​	​	(4,260)	​	​	2,088
Accounts receivable, current	​	$	85,410	​	$	(17,414)	​	$	67,996
​	​	​	​	​	​	​	​	​	​
Financing receivables, current	​	$	6,348	​	$	(4,260)	​	$	2,088
Financing receivables, noncurrent	​	​	39,665	​	​	(12,572)	​	​	27,093
Total financing receivables	​	$	46,013	​	$	(16,832)	​	$	29,181

Schedule of credit quality analysis of financing receivable

The credit quality analysis of financing receivables as of June 30, 2021 was as follows (in thousands):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Amortized Cost Basis by Origination Year

​

​

​

​

​

Prior

​

2017

​

2018

​

2019

​

2020

​

2021

​

Total

1-30 days past due

$

297

​

$

7

$

320

$

559

$

135

$

1,616

$

2,934

31-60 days past due

​

​

145

​

​

2

​

​

165

​

​

49

​

​

61

​

​

660

​

​

1,082

61-90 days past due

​

​

24

​

​

310

​

​

92

​

​

102

​

​

69

​

​

95

​

​

692

91-120 days past due

​

​

287

​

​

—

​

​

131

​

​

16

​

​

47

​

​

13

​

​

494

121-150 days past due

​

​

43

​

​

31

​

​

133

​

​

42

​

​

256

​

​

108

​

​

613

Greater than 150 days past due

​

​

7,468

​

​

2,973

​

​

1,919

​

​

1,431

​

​

475

​

​

872

​

​

15,138

Total past due

​

​

8,264

​

​

3,323

​

​

2,760

​

​

2,199

​

​

1,043

​

​

3,364

​

​

20,953

Current

​

​

4,565

​

​

1,955

​

​

2,601

​

​

1,586

​

​

1,548

​

​

12,805

​

​

25,060

Financing receivables, gross

​

$

12,829

​

$

5,278

​

$

5,361

​

$

3,785

​

$

2,591

​

$

16,169

​

$

46,013

Institutional Loan Balances and Related Allowances for Credit Losses

The following table includes our financing receivables credit risk profile disclosures for the prior year before we adopted ASC 326 on July 1, 2020 (in thousands):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Over

​

​

​

​

​

​

​

Total

​

​

1-30 Days

​

31-60 Days

​

61-90 Days

​

90 Days

​

Total

​

​

​

Financing

​

​

Past Due

​

Past Due

​

Past Due

​

Past Due

​

Past Due

​

Current

​

Receivables

Financing receivables:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

June 30, 2020

​

$

7,192

​

$

1,755

​

$

1,547

​

$

13,782

​

$

24,276

​

$

25,749

​

$

50,025

Rollforward of the allowance for credit losses

The following tables provide a rollforward of the allowance for credit losses (in thousands):

​	​	​	​	​	​	​	​	​	​
​	​	Year Ended June 30, 2021
​	​	Trade		​	Financing		​	Total
Beginning balance		$	10,825	​	$	15,690		$	26,515
Write-offs	​	​	(4,994)	​	​	(4,331)	​	​	(9,325)
Recoveries	​	​	1,063	​	​	160	​	​	1,223
Provision for credit losses	​	​	6,260	​	​	5,313	​	​	11,573
Ending balance	​	$	13,154	​	$	16,832	​	$	29,986

​

​	​	​	​	​	​	​	​	​	​
​	​	Year Ended June 30, 2020
​	​	Trade		​	Financing		​	Total
Beginning balance		$	8,243	​	$	6,289		$	14,532
Write-offs	​	​	(4,531)	​	​	(712)	​	​	(5,243)
Recoveries	​	​	961	​	​	113	​	​	1,074
Provision for credit losses	​	​	6,152	​	​	10,000	​	​	16,152
Ending balance	​	$	10,825	​	$	15,690	​	$	26,515

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Tabular disclosure of allowance for credit loss on trade and financing receivable.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919230-210447

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-Topic 326
-SubTopic 20
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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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