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Valuation and Qualifying Accounts | 12 Months Ended
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Jun. 30, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Valuation and Qualifying Accounts | Matrix Service Company Schedule II—Valuation and Qualifying Accounts June 30, 2020, June 30, 2019, and June 30, 2018 (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 2020 |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 923 |  |  | $ | 1,158 |  |  | $ | — |  |  | $ | (1,176) |  | (A) |  | $ | 905 |  |  |
Valuation reserve for deferred tax assets |  | 4,959 |  |  | 3,062 |  |  | — |  |  | (258) |  | (B) |  | 7,763 |  |  |
Total |  | $ | 5,882 |  |  | $ | 4,220 |  |  | $ | — |  |  | $ | (1,434) |  |  |  | $ | 8,668 |  |  |
Fiscal Year 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | 6,327 |  |  | 5 |  |  | — |  |  | (5,409) |  | (C) |  | 923 |  |  |
Valuation reserve for deferred tax assets |  | 1,638 |  |  | 4,594 |  |  | — |  |  | (1,273) |  | (D) |  | 4,959 |  |  |
Total |  | 7,965 |  |  | 4,599 |  |  | — |  |  | (6,682) |  |  |  | 5,882 |  |  |
Fiscal Year 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | 9,887 |  |  | 107 |  |  | — |  |  | (3,667) |  | (E) |  | 6,327 |  |  |
Valuation reserve for deferred tax assets |  | 1,719 |  |  | 1,020 |  |  | — |  |  | (1,101) |  | (F) |  | 1,638 |  |  |
Total |  | 11,606 |  |  | 1,127 |  |  | — |  |  | (4,768) |  |  |  | 7,965 |  |  |
(A)Primarily relates to a $0.6 million reserve that was recognized as bad debt expense and ultimately settled and written off within fiscal 2020 and $0.3 million of payments received on a balance that was fully reserved. (B)Relates to foreign currency exchange rate differences for the portion of the valuation allowance on net operating loss and tax credit carryforwards in foreign jurisdictions. (C)Primarily relates to a $5.2 million reversal of a previous reserved account receivable balance that was fully settled with an agreement with the customer. (D)Relates to the deferred tax asset of $0.8 million created by a stock-based compensation award with a market condition that was fully reserved in fiscal 2018. In fiscal 2019, upon the final determination that the award would not vest, the Company wrote off the deferred tax asset against the reserve. The remaining balance relates to $0.5 million of fully reserved tax credits that expired in fiscal 2019. (E)Primarily relates to the reversal of reserved account receivable that was fully settled with cash and future backlog. (F)Primarily relates to $0.8 million of stock-based compensation expense recognized in fiscal 2018 that was not deductible for tax purposes due to not meeting a market condition vesting requirement and to $0.3 million of foreign tax credits that expired.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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