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FINANCE RECEIVABLES (Tables) | 12 Months Ended
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Jun. 30, 2024
Receivables [Abstract] |
Schedule of Finance Receivables | As of June 30, 2024 and 2023, finance receivables consist of the following:
| As of June 30,
($ in thousands) | 2024 |  | 2023
Current finance receivables, net | $ | 6,391 |  |  | $ | 6,668 |
Finance receivables due after one year, net | 10,036 |  |  | 13,307 |
Total finance receivables, net of allowance of $1,934 and $2,098, respectively | $ | 16,427 |  |  | $ | 19,975 |
Schedule of Credit Quality Indicators | At June 30, 2024, 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 |  | $ | 2,199 |  |  | $ | 5,135 |  |  | $ | 4,668 |  |  | $ | 1,961 |  |  | $ | 456 |  |  | $ | 324 |  |  | $ | 14,743 |
30 days and under |  | 13 |  |  | 67 |  |  | 80 |  |  | 85 |  |  | 56 |  |  | 42 |  |  | 343 |
31 - 60 days |  | 8 |  |  | 64 |  |  | 58 |  |  | 49 |  |  | 47 |  |  | 38 |  |  | 264 |
61 - 90 days |  | 8 |  |  | 62 |  |  | 48 |  |  | 32 |  |  | 36 |  |  | 38 |  |  | 224 |
Greater than 90 days |  | 35 |  |  | 387 |  |  | 625 |  |  | 208 |  |  | 297 |  |  | 1,235 |  |  | 2,787 |
Total finance receivables |  | $ | 2,263 |  |  | $ | 5,715 |  |  | $ | 5,479 |  |  | $ | 2,335 |  |  | $ | 892 |  |  | $ | 1,677 |  |  | $ | 18,361 |
At June 30, 2023, 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 |  | $ | 6,595 |  |  | $ | 6,505 |  |  | $ | 3,304 |  |  | $ | 1,306 |  |  | $ | 846 |  |  | $ | 829 |  |  | $ | 19,385 |
30 days and under |  | 66 |  |  | 73 |  |  | 69 |  |  | 52 |  |  | 22 |  |  | 68 |  |  | 350 |
31 - 60 days |  | 53 |  |  | 40 |  |  | 32 |  |  | 42 |  |  | 19 |  |  | 71 |  |  | 257 |
61 - 90 days |  | 60 |  |  | 52 |  |  | 26 |  |  | 32 |  |  | 16 |  |  | 71 |  |  | 257 |
Greater than 90 days |  | 155 |  |  | 132 |  |  | 197 |  |  | 233 |  |  | 271 |  |  | 836 |  |  | 1,824 |
Total finance receivables |  | $ | 6,929 |  |  | $ | 6,802 |  |  | $ | 3,628 |  |  | $ | 1,665 |  |  | $ | 1,174 |  |  | $ | 1,875 |  |  | $ | 22,073 |
Schedule of Age Analysis of Finance Receivables | The following table represents a rollforward of the allowance for finance receivables for the years ending June 30, 2024 and 2023:
| Year ended June 30,
($ in thousands) | 2024 |  | 2023
Balance, beginning of year | $ | 2,098 |  |  | $ | 760 |
Provision for expected losses | (164) |  |  | 1,626 |
Write-offs | — |  |  | (288) |
Balance, end of year | $ | 1,934 |  |  | $ | 2,098 |
Schedule of Financing Receivable | Cash to be collected on our performing finance receivables due for each of the fiscal years after June 30, 2024 are as follows:
($ in thousands) |
2025 | $ | 7,274 |
2026 | 5,795 |
2027 | 3,908 |
2028 | 1,871 |
2029 | 596 |
Thereafter | 30 |
Total amounts to be collected | 19,474 |
Less: interest | (1,113) |
Less: allowance for expected credit losses | (1,934) |
Total finance receivables | $ | 16,427 |
Sales-type Lease, Lease Income | Equipment sales, Cost of equipment sales, and Interest income, associated with equipment under sales type leases and are included in each respective line of the Consolidated Statement of Operations for the year ended June 30, 2024:
($ in thousands) |
Equipment sales | $ | 2,882 |
Cost of equipment sales | 2,861 |
Interest income | 1,910 |

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- 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://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 + Details
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