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NOTE 17 - ALLOWANCE FOR DOUBTFUL ACCOUNTS | 12 Months Ended
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Jun. 30, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
NOTE 17 - ALLOWANCE FOR DOUBTFUL ACCOUNTS | FONAR CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2019, 2018 and 2017 NOTE 17 – ALLOWANCE FOR DOUBTFUL ACCOUNTS The following represents a summary of allowance for doubtful accounts for the years ended June 30, 2019, 2018 and 2017, respectively:
Description |  | Balance June 30, 2018 |  | Additions (1) |  | Deductions |  | Balance June 30, 2019
Accounts receivable |  | $ | 190,244 |  |  | $ | — |  |  | $ | — |  |  | $ | 190,244 |
Management and other fees receivable |  |  | 10,983,022 |  |  |  | (1,578,078 | ) |  |  | — |  |  |  | 9,404,944 |
Management and other fees receivable - related medical practices |  |  | 1,711,385 |  |  |  | 599,346 |  |  |  | — |  |  |  | 2,310,731 |
Medical receivables |  |  | 22,727,698 |  |  |  | — |  |  |  | 22,727,698 |  |  |  | — |
Description |  |  | Balance June 30, 2017 |  |  |  | Additions |  |  |  | Deductions |  |  |  | Balance June 30, 2018 |
Accounts receivables |  | $ | 190,244 |  |  | $ | — |  |  | $ | — |  |  | $ | 190,244 |
Management and other fees receivable |  |  | 12,859,750 |  |  |  | (1,744,064 | ) |  |  | 132,664 |  |  |  | 10,983,022 |
Management and other fees receivable - related medical practices |  |  | 582,001 |  |  |  | 1,129,384 |  |  |  | — |  |  |  | 1,711,385 |
Medical receivables |  |  | 19,853,318 |  |  |  | 17,896,528 |  |  |  | 15,022,148 |  |  |  | 22,727,698 |
Description |  |  | Balance June 30, 2016 |  |  |  | Additions |  |  |  | Deductions |  |  |  | Balance June 30, 2017 |
Accounts receivables |  | $ | 284,279 |  |  | $ | — |  |  | $ | 94,035 |  |  | $ | 190,244 |
Management and other fees receivable |  |  | 13,553,005 |  |  |  | (104,424 |  |  |  | 588,831 |  |  |  | 12,859,750 |
Management and other fees receivable - related medical practices |  |  | 392,505 |  |  |  | 582,001 |  |  |  | 392,505 |  |  |  | 582,001 |
Medical receivables |  |  | 17,451,782 |  |  |  | 16,171,434 |  |  |  | 12,547,160 |  |  |  | 19,853,318 |
(1) Included in provision for bad debts.

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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=26873400&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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