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FINANCE RECEIVABLES (Tables) | 12 Months Ended
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Jun. 30, 2022
Receivables [Abstract] |
Schedule of finance receivables | As of June 30, 2022 and 2021, finance receivables consist of the following:
| As of June 30,
($ in thousands) | 2022 |  | 2021
Current finance receivables, net | $ | 6,721 |  |  | $ | 7,967 |
Finance receivables due after one year, net | 14,727 |  |  | 11,632 |
Total finance receivables, net of allowance of $760 and $1,109, respectively | $ | 21,448 |  |  | $ | 19,599 |
Schedule of credit quality indicators | At June 30, 2022, 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 |  | $ | 7,451 |  |  | $ | 5,047 |  |  | $ | 2,758 |  |  | $ | 2,593 |  |  | $ | 2,807 |  |  | $ | 103 |  |  | $ | 20,759 |
30 days and under |  | 18 |  |  | 10 |  |  | 32 |  |  | 56 |  |  | 94 |  |  | 3 |  |  | 213 |
31 - 60 days |  | 25 |  |  | 23 |  |  | 26 |  |  | 58 |  |  | 100 |  |  | — |  |  | 232 |
61 - 90 days |  | 25 |  |  | 14 |  |  | 20 |  |  | 46 |  |  | 91 |  |  | — |  |  | 196 |
Greater than 90 days |  | 41 |  |  | 47 |  |  | 97 |  |  | 232 |  |  | 391 |  |  | — |  |  | 808 |
Total finance receivables |  | $ | 7,560 |  |  | $ | 5,141 |  |  | $ | 2,933 |  |  | $ | 2,985 |  |  | $ | 3,483 |  |  | $ | 106 |  |  | $ | 22,208 |
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 |  | $ | 6,736 |  |  | $ | 3,970 |  |  | $ | 3,942 |  |  | $ | 3,081 |  |  | $ | 1,358 |  |  | $ | 31 |  |  | $ | 19,118 |
30 days and under |  | 19 |  |  | 67 |  |  | 90 |  |  | 93 |  |  | 11 |  |  | 1 |  |  | 281 |
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 |  | $ | 6,815 |  |  | $ | 4,157 |  |  | $ | 4,610 |  |  | $ | 3,649 |  |  | $ | 1,434 |  |  | $ | 43 |  |  | $ | 20,708 |
At June 30, 2022, 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 |  | $ | 7,498 |  |  | $ | 4,853 |  |  | $ | 2,688 |  |  | $ | 2,623 |  |  | $ | 2,950 |  |  | $ | 102 |  |  | $ | 20,714 |
Low ratio customers |  | 62 |  |  | 288 |  |  | 245 |  |  | 362 |  |  | 533 |  |  | 4 |  |  | 1,494 |
Total finance receivables |  | $ | 7,560 |  |  | $ | 5,141 |  |  | $ | 2,933 |  |  | $ | 2,985 |  |  | $ | 3,483 |  |  | $ | 106 |  |  | $ | 22,208 |
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 |  | $ | 6,415 |  |  | $ | 3,824 |  |  | $ | 3,793 |  |  | $ | 2,920 |  |  | $ | 1,290 |  |  | $ | 24 |  |  | $ | 18,266 |
Low ratio customers |  | 400 |  |  | 333 |  |  | 817 |  |  | 729 |  |  | 144 |  |  | 19 |  |  | 2,442 |
Total finance receivables |  | $ | 6,815 |  |  | $ | 4,157 |  |  | $ | 4,610 |  |  | $ | 3,649 |  |  | $ | 1,434 |  |  | $ | 43 |  |  | $ | 20,708 |
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, 2022 and 2021:
($ in thousands) | Year ended June 30, 2022 |  | Year ended June 30, 2021
Balance at June 30 | $ | 1,109 |  |  | $ | 150 |
Impact of ASC 326* | — |  |  | 409 |
Provision for expected losses | 36 |  |  | 550 |
Write-offs | (385) |  |  | — |
Balance June 30 | $ | 760 |  |  | $ | 1,109 |
* 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, 2022 are as follows:
($ in thousands) |
2023 | $ | 2,937 |
2024 | 1,841 |
2025 | 3,420 |
2026 | 6,039 |
2027 | 9,368 |
Thereafter | 1,384 |
Total amounts to be collected | 24,989 |
Less: interest | (2,781) |
Less: allowance for doubtful accounts | (760) |
Total finance receivables | $ | 21,448 |

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