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FINANCE RECEIVABLES (Tables)

6 Months Ended

Dec. 31, 2014

Receivables [Abstract]

Schedule of finance receivables

		December 31,				June 30,
		2014				2014
		(unaudited)
Total finance receivables		$	2,006,261			$	472,587
Less current portion			362,898				119,793
Non-current portion of finance receivables		$	1,643,363			$	352,794

Schedule of credit quality indicators

Credit Quality Indicators
As of December 31, 2014
(unaudited)

Credit risk profile based on payment activity:
		Leases
Performing		$	1,999,444
Nonperforming			6,817
Total		$	2,006,261

Schedule of age analysis of past due finance receivables

Age Analysis of Past Due Finance Receivables
As of December 31, 2014
(unaudited)

		31 – 60				61 – 90				Greater than												Total
		Days Past				Days Past				90 Days Past				Total Past								Finance
		Due				Due				Due				Due				Current				Receivables
Leases		$	1,571			$	1,191			$	4,055			$	6,817			$	1,999,444			$	2,006,261
Total		$	1,571			$	1,191			$	4,055			$	6,817			$	1,999,444			$	2,006,261

X

- Definition

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/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

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- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524

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- Definition

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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

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