XML 23 R24.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
Jun. 30, 2013
Valuation and Qualifying Accounts [Abstract] |
Valuation and Qualifying Accounts | Matrix Service Company Schedule II—Valuation and Qualifying Accounts June 30, 2013, June 30, 2012, and June 30, 2011 (In thousands)
COL. A |  | COL. B |  | COL. C ADDITIONS |  |  | COL. D |  |  | COL. E
|  | Balance at Beginning of Period |  | Charged to Costs and Expenses |  |  | Charged to Other Accounts—Describe |  |  | Deductions—Describe |  |  | Balance at End of Period
Fiscal Year 2013 |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,201 |  |  | $ | 725 |  |  |  | $ | (666 | ) | (A) |  | $ | (465 | ) | (B) |  | $ | 795 |
Valuation reserve for deferred tax assets |  | 230 |  |  | (140 | ) |  |  | — |  |  |  | — |  |  |  | 90 |
Total |  | $ | 1,431 |  |  | $ | 585 |  |  |  | $ | (666 | ) |  |  | $ | (465 | ) |  |  | $ | 885 |
Fiscal Year 2012 |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,428 |  |  | $ | 23 |  |  |  | $ | (250 | ) | (A) |  | $ | — |  |  |  | $ | 1,201 |
Valuation reserve for deferred tax assets |  | 774 |  |  | (544 | ) | (C) |  | — |  |  |  | — |  |  |  | 230 |
Total |  | $ | 2,202 |  |  | $ | (521 | ) |  |  | $ | (250 | ) |  |  | $ | — |  |  |  | $ | 1,431 |
Fiscal Year 2011 |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,404 |  |  | $ | 24 |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | 1,428 |
Valuation reserve for deferred tax assets |  | 774 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 774 |
Total |  | $ | 2,178 |  |  | $ | 24 |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | 2,202 |
(A) | Collection of a fully reserved receivable recognized as revenue.
(B) | Receivables written off against allowance for doubtful accounts.
(C) | Release of the valuation allowance on foreign tax credit carryovers which have now been determined to be utilizable.

X
- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
Name: | us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration