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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Dec. 31, 2021
Accounting Policies [Abstract] |
Accounting Standards Update and Change in Accounting Principle | Below are excerpts from the Condensed Consolidated Statement of Operations for each quarter of fiscal year 2021 before and after the revisions:
Revised presentation: |  | Three months ended |  | Year ended June 30, 2021
($ in thousands) |  | September 30, 2020 |  | December 31, 2020 |  | March 31, 2021 |  | June 30, 2021 |
Sales and marketing |  | $ | 1,599 |  |  | $ | 1,520 |  |  | $ | 1,754 |  |  | $ | 2,062 |  |  | $ | 6,935 |
Technology and product development |  | 3,214 |  |  | 3,783 |  |  | 4,425 |  |  | 4,513 |  |  | 15,935 |
General and administrative |  | 11,997 |  |  | 8,528 |  |  | 7,552 |  |  | 7,677 |  |  | 35,754 |
Depreciation and amortization |  | 1,068 |  |  | 1,052 |  |  | 991 |  |  | 996 |  |  | 4,107 |
Total operating expenses |  | $ | 17,878 |  |  | $ | 14,883 |  |  | $ | 14,722 |  |  | $ | 15,248 |  |  | $ | 62,731 |
As previously reported: |  | Three months ended |  | Year ended June 30, 2021
($ in thousands) |  | September 30, 2020 |  | December 31, 2020 |  | March 31, 2021 |  | June 30, 2021 |
Selling, general, and administrative |  | $ | 16,810 |  |  | $ | 13,831 |  |  | $ | 13,731 |  |  | $ | 14,252 |  |  | $ | 58,624 |
Depreciation and amortization |  | 1,068 |  |  | 1,052 |  |  | 991 |  |  | 996 |  |  | 4,107 |
Total operating expenses |  | $ | 17,878 |  |  | $ | 14,883 |  |  | $ | 14,722 |  |  | $ | 15,248 |  |  | $ | 62,731 |
Schedule Of Rollforward Of Allowance For Doubtful Accounts | The following table represents a roll forward of the allowance for doubtful accounts for accounts and finance receivables for the six months ending December 31, 2021:
| Six months ended December 31,
| 2021 |  | 2020
($ in thousands) | Accounts Receivable |  | Finance Receivable |  | Accounts Receivable |  | Finance Receivable
Beginning balance of allowance as of June 30, | $ | 6,614 |  |  | $ | 1,109 |  |  | $ | 7,676 |  |  | $ | 150 |
Impact of adoption of ASC 326* | — |  |  | — |  |  | (757) |  |  | 409 |
Provision for expected losses | 312 |  |  | 100 |  |  | 394 |  |  | — |
Balance at September 30, | $ | 6,926 |  |  | $ | 1,209 |  |  | $ | 7,313 |  |  | $ | 559 |
Provision for expected losses | 801 |  |  | 100 |  |  | 542 |  |  | 350 |
Write-offs | (566) |  |  | (247) |  |  | — |  |  | — |
Balance at December 31, | $ | 7,161 |  |  | $ | 1,062 |  |  | $ | 7,855 |  |  | $ | 909 |
* The Company adopted ASC 326 on July 1, 2020.

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