XML 59 R24.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

LEASES (Tables) | 3 Months Ended
--- | ---
Sep. 30, 2019
Leases [Abstract] |
Assets and Liabilities | At September 30, 2019, the Company has the following balances recorded in the balance sheet related to its lease arrangements:
($ in thousands) |  | Classification |  | As of September 30, 2019
Assets |  |  |  |
Operating leases |  | Operating lease right-of-use assets |  | $ | 6,514 |
Finance leases |  | Property and equipment, net |  | 112 |
Liabilities |  |  |  |
Current: |  |  |  |
Operating leases |  | Accrued expenses |  | 1,194 |
Finance leases |  | Capital lease obligations and current obligations under long-term debt |  | 90 |
Non-current: |  |  |  |
Operating leases |  | Operating lease liabilities, non-current |  | 5,327 |
Finance leases |  | Capital lease obligations and long-term debt, less current portion |  | $ | 25 |
Lease Costs | Components of lease cost are as follows:
($ in thousands) | Three months ended September 30, 2019
Finance lease costs: |
Amortization of ROU assets | $ | 31 |
Interest on lease assets | 3 |
Operating lease costs* | 701 |
Total | $ | 735 |
* Includes short-term lease and variable lease costs, which are not material. Supplemental cash flow information and non-cash activity related to our leases are as follows:
($ in thousands) | Three months ended September 30, 2019
Supplemental cash flow information: |
Cash paid for amounts included in the measurement of lease liabilities |
Financing cash flows from finance leases | $ | 23 |
Operating cash flows from finance leases | 3 |
Operating cash flows from operating leases | 495 |
Non-cash activity |
Right-of-use assets obtained in exchange for lease obligations: |
Finance lease liabilities | — |
Operating lease liabilities | $ | 3,071 |
Weighted-average remaining lease term and discount rate (as restated) for our leases are as follows:
| Three months ended September 30, 2019
Weighted-average remaining lease term |
Finance leases | 1.5 |
Operating leases | 5.6 |
Weighted-average discount rate |
Finance leases | 10.0 | %
Operating leases | 6.8 | %
Maturities of Lease Liabilities, Financing Leases | Maturities of lease liabilities by fiscal year for our leases are as follows:
($ in thousands) | Operating Leases |  | Finance Leases
Remainder of 2020 | $ | 1,259 |  |  | $ | 79 |
2021 | 1,361 |  |  | 41 |
2022 | 1,379 |  |  | 12 |
2023 | 1,400 |  |  | 1 |
2024 | 998 |  |  | 1 |
Thereafter | 1,520 |  |  | — |
Total lease payments | $ | 7,917 |  |  | $ | 134 |
Less: Imputed interest | 1,396 |  |  | 19 |
Present value of lease liabilities | $ | 6,521 |  |  | $ | 115 |
Maturities of Lease Liabilities, Operating Leases | Maturities of lease liabilities by fiscal year for our leases are as follows:
($ in thousands) | Operating Leases |  | Finance Leases
Remainder of 2020 | $ | 1,259 |  |  | $ | 79 |
2021 | 1,361 |  |  | 41 |
2022 | 1,379 |  |  | 12 |
2023 | 1,400 |  |  | 1 |
2024 | 998 |  |  | 1 |
Thereafter | 1,520 |  |  | — |
Total lease payments | $ | 7,917 |  |  | $ | 134 |
Less: Imputed interest | 1,396 |  |  | 19 |
Present value of lease liabilities | $ | 6,521 |  |  | $ | 115 |
Schedule of Future Minimum Rental Payments for Operating Leases | The Company's future minimum lease commitments as of June 30, 2019, under ASC Topic 840, the predecessor to Topic 842, are as follows:
($ in thousands) | Operating Leases |  | Capital Leases
2020 | $ | 1,326 |  |  | $ | 106 |
2021 | 1,151 |  |  | 34 |
2022 | 1,180 |  |  | 12 |
2023 | 1,208 |  |  | 1 |
2024 | 859 |  |  | 1 |
Thereafter | 1,550 |  |  | — |
Total minimum lease payments | $ | 7,274 |  |  | $ | 154 |
Less: interest |  |  | (14 | )
Present value of minimum lease payments, net |  |  | 140 |
Less: current obligations under capital leases |  |  | (106 | )
Obligations under capital leases, noncurrent |  |  | $ | 34 |
Schedule of Future Minimum Lease Payments for Capital Leases | The Company's future minimum lease commitments as of June 30, 2019, under ASC Topic 840, the predecessor to Topic 842, are as follows:
($ in thousands) | Operating Leases |  | Capital Leases
2020 | $ | 1,326 |  |  | $ | 106 |
2021 | 1,151 |  |  | 34 |
2022 | 1,180 |  |  | 12 |
2023 | 1,208 |  |  | 1 |
2024 | 859 |  |  | 1 |
Thereafter | 1,550 |  |  | — |
Total minimum lease payments | $ | 7,274 |  |  | $ | 154 |
Less: interest |  |  | (14 | )
Present value of minimum lease payments, net |  |  | 140 |
Less: current obligations under capital leases |  |  | (106 | )
Obligations under capital leases, noncurrent |  |  | $ | 34 |
Property and Equipment Used for Operating Lease Rental Program | Property and equipment used for the operating lease rental program consisted of the following:
($ in thousands) |  | September 30, 2019 (as restated) |  | June 30, 2019
Cost |  | $ | 31,866 |  |  | 36,190 |
Accumulated depreciation |  | (26,355 | ) |  | (30,473 | )
Net |  | $ | 5,511 |  |  | $ | 5,717 |

X
- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
Name: | us-gaap_FinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84164817&loc=d3e45280-112737 + Details
Name: | us-gaap_ScheduleOfFutureMinimumLeasePaymentsForCapitalLeasesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 + Details
Name: | us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Assets and Liabilities, Lessee [Table Text Block] + References No definition available. + Details
Name: | usat_AssetsandLiabilitiesLesseeTableTextBlock
Namespace Prefix: | usat_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Lessor, Operating Lease, Carrying Value Of Assets Subject To Leases [Table Text Block] + References No definition available. + Details
Name: | usat_LessorOperatingLeaseCarryingValueOfAssetsSubjectToLeasesTableTextBlock
Namespace Prefix: | usat_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration