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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Jun. 30, 2022
Accounting Policies [Abstract] |
Schedule of Allowance for Credit Losses | The following table presents the changes in the Company’s allowance for credit losses for the periods indicated (in thousands):
|  |  |  | Fiscal Year Ended June 30, |
|  |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Balance, beginning of period |  |  |  | $ | 120 |  |  | $ | 9,287 |  |  | $ | 9,529 |
Provision for credit losses |  |  |  |  | — |  |  |  | 36 |  |  |  | 214 |
Write-offs charged against the allowance (1) |  |  |  |  | — |  |  |  | (9,087 | ) |  |  | (456 | )
Recoveries collected |  |  |  |  | — |  |  |  | (116 | ) |  |  | — |
Balance, end of period |  |  |  | $ | 120 |  |  | $ | 120 |  |  | $ | 9,287 |
(1) | In the third quarter of fiscal year 2019, the Company recorded an allowance of $8.7 million for bad debt expense related to a large former education client who entered federal receivership in January 2019. In the second quarter of fiscal year 2021, the Company believes that the likelihood of collection was no longer probable, therefore has determined to write off the receivable against this allowance, with no net impact to the Company’s consolidated statements of operations.
Estimated Useful Lives of the Assets | Property and equipment are stated at cost less accumulated depreciation and amortization, and are depreciated on a straight-line basis over the estimated useful lives of the assets, as follows:
Computer equipment | 3 years
Software | 3 years
Furniture and fixtures | 3 to 5 years
Leasehold improvements | the shorter of the lease term or the estimated useful lives of the improvements

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
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