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FINANCE RECEIVABLES (Tables) | 12 Months Ended
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Jun. 30, 2021
Receivables [Abstract] |
Schedule of finance receivables | As of June 30, 2021 and 2020, finance receivables consist of the following:
| As of June 30,
($ in thousands) | 2021 |  | 2020
Current finance receivables, net | $ | 7,967 |  |  | $ | 7,468 |
Finance receivables due after one year, net | 11,632 |  |  | 11,213 |
Total finance receivables, net of allowance of $1,109 and $150, respectively | $ | 19,599 |  |  | $ | 18,681 |
Schedule of credit quality indicators | At June 30, 2021, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:
| Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
Current |  | $ | 6,504 |  |  | $ | 4,109 |  |  | $ | 3,751 |  |  | $ | 2,522 |  |  | $ | 1,249 |  |  | $ | 982 |  |  | $ | 19,117 |
30 days and under |  | 20 |  |  | 67 |  |  | 90 |  |  | 93 |  |  | 11 |  |  | 1 |  |  | 282 |
31 - 60 days |  | 4 |  |  | 9 |  |  | 22 |  |  | 2 |  |  | 1 |  |  | — |  |  | 38 |
61 - 90 days |  | 10 |  |  | 42 |  |  | 66 |  |  | 54 |  |  | 10 |  |  | — |  |  | 182 |
Greater than 90 days |  | 46 |  |  | 69 |  |  | 490 |  |  | 419 |  |  | 54 |  |  | 11 |  |  | 1,089 |
Total finance receivables |  | $ | 6,584 |  |  | $ | 4,296 |  |  | $ | 4,419 |  |  | $ | 3,090 |  |  | $ | 1,325 |  |  | $ | 994 |  |  | $ | 20,708 |
At June 30, 2020, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:
| Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
Current |  | $ | 4,950 |  |  | $ | 4,406 |  |  | $ | 4,811 |  |  | $ | 2,730 |  |  | $ | 555 |  |  | $ | 22 |  |  | $ | 17,474 |
30 days and under |  | 40 |  |  | 66 |  |  | 121 |  |  | 28 |  |  | 11 |  |  | 1 |  |  | 267 |
31 - 60 days |  | 13 |  |  | 15 |  |  | 13 |  |  | — |  |  | — |  |  | — |  |  | 41 |
61 - 90 days |  | 10 |  |  | 44 |  |  | 62 |  |  | 19 |  |  | 3 |  |  | — |  |  | 138 |
Greater than 90 days |  | 22 |  |  | 263 |  |  | 537 |  |  | 67 |  |  | 14 |  |  | 8 |  |  | 911 |
Total finance receivables |  | $ | 5,035 |  |  | $ | 4,794 |  |  | $ | 5,544 |  |  | $ | 2,844 |  |  | $ | 583 |  |  | $ | 31 |  |  | $ | 18,831 |
At June 30, 2021, credit quality indicators by year of origination consisted of the following:
| Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
High ratio customers |  | $ | 6,184 |  |  | $ | 3,963 |  |  | $ | 3,602 |  |  | $ | 2,362 |  |  | $ | 1,181 |  |  | $ | 975 |  |  | $ | 18,267 |
Low ratio customers |  | 400 |  |  | 333 |  |  | 817 |  |  | 728 |  |  | 144 |  |  | 19 |  |  | 2,441 |
Total finance receivables |  | $ | 6,584 |  |  | $ | 4,296 |  |  | $ | 4,419 |  |  | $ | 3,090 |  |  | $ | 1,325 |  |  | $ | 994 |  |  | $ | 20,708 |
At June 30, 2020, credit quality indicators by year of origination consisted of the following:
| Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
High ratio customers |  | $ | 4,801 |  |  | $ | 4,209 |  |  | $ | 4,402 |  |  | $ | 2,521 |  |  | $ | 356 |  |  | $ | 14 |  |  | $ | 16,303 |
Low ratio customers |  | 234 |  |  | 585 |  |  | 1,142 |  |  | 323 |  |  | 227 |  |  | 17 |  |  | 2,528 |
Total finance receivables |  | $ | 5,035 |  |  | $ | 4,794 |  |  | $ | 5,544 |  |  | $ | 2,844 |  |  | $ | 583 |  |  | $ | 31 |  |  | $ | 18,831 |
Schedule of age analysis of finance receivables | The following table represents a rollforward of the allowance for finance receivables for the year ending June 30, 2021 and 2020:
($ in thousands) | Year ended June 30, 2021 |  | Year ended June 30, 2020
Balance at June 30 | $ | 150 |  |  | $ | 606 |
Impact of ASC 326* | 409 |  |  | — |
Provision for expected losses | 550 |  |  | 142 |
Write-offs | — |  |  | (598) |
Balance June 30 | $ | 1,109 |  |  | $ | 150 |
* The Company adopted ASC 326 on July 1, 2020.
Schedule of financing receivable | Cash to be collected on our performing finance receivables due for each of the fiscal years after June 30, 2021 are as follows:
($ in thousands) |
2022 | $ | 11,764 |
2023 | 5,669 |
2024 | 3,852 |
2025 | 2,314 |
2026 | 983 |
Thereafter | 13 |
Total amounts to be collected | 24,595 |
Less: interest | (3,887) |
Less: allowance for nonperforming receivables | (1,109) |
Total finance receivables | $ | 19,599 |

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