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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) | 12 Months Ended |
--- | --- | ---
Jun. 30, 2019 USD ($) shares | Jun. 30, 2018 USD ($) shares | Jun. 30, 2017 USD ($) shares | Jun. 30, 2020 USD ($)
Maintenance and Repair Expenses for Property and Equipment | $ 1,557,000 | $ 1,451,000 | $ 1,116,000 |
Management Agreements with Company - Total Medical Practices | 22 |  |  |
Management Agreements with Company - Related Medical Practices | 3 |  |  |
Management Agreements with Company - Located in New York State | 19 |  |  |
Advertising Costs | $ 538,000 | 607,000 | 531,000 |
Shipping and Handling Expense | $ 13,695 | $ 9,370 | $ 8,224 |
Number of shares added to diluted EPS upon conversion of Class C Common | shares | 127,504 | 127,504 | 127,504 |
Cash on Deposit in Bank in excess of federally insured limits | $ 11,842,000 |  |  |
Federally insured limit (FDIC) | $ 250,000 |  |  |
Net revenues from related parties as a percentage of consolidated net revenues | 11.00% | 11.00% | 11.00% |
Net management fee receivables from the related medical practices as a percentage of the consolidated accounts receivable | 13.00% | 12.00% | 13.00% |
Length of straight line basis for the amortization of customer relationships | 20 years |  |  |
Allowance for doubtful accounts for medical receivables-net | $ 22,727,698 |  |  |
Estimated operating lease liabilities and related right-of-use assets |  |  |  | $ 18,800,000
Diagnostic Imaging Facility |  |  |  |
Contractual fees per month for services rendered minimum | 54,000 |  |  |
Contractual fees per month for services rendered maximum | $ 481,000 |  |  |

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- Definition Upon adoption of ASC 606 the allowance for doubtful accounts of approximately $22.7 million as of July 1, 2018 was reclassified as a component of net patient accounts receivable. + References No definition available. + Details
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- Definition Maximum contractual fees for services rendered to the PC's. + References No definition available. + Details
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- Definition In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) and in July 2018 ASU 2018-11, Leases (Topic 842): Targeted Improvements. The guidance requires the recognition of lease right-of-use assets and lease liabilities by lessees for those leases previously classified as operating. This guidance was issued to increase transparency and comparability among organizations by disclosing key information about leasing arrangements and requiring the recognition of current and non-current right-of-use assets and lease liabilities on the balance sheet. Most prominent among the changes in the standard is the recognition of right-of-use assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018. The Company will adopt this guidance on July 1, 2019, as required, electing to apply retrospectively at the period of adoption. The adoption of this guidance will have a material impact on the Company’s balance sheet for the present value of its operating lease liabilities and related right-of-use assets, for which the Company will record approximately $18.8 million of lease liabilities and right-of-use assets. The Company does not believe that the adoption of this guidance will have a material effect on its future results of operations, cash flows or debt covenants. + References No definition available. + Details
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- Definition The straight-line method is a procedure for depreciating or amortizing long-lived assets that recognizes equal amounts of depreciation or amortization in each year of the asset's useful life. To compute straight-line depreciation for a given period, divide the depreciation base by the estimated useful life. + References No definition available. + Details
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- Definition Diluted EPS reflects the potential dilution from the exercise or conversion of all dilutive securities into common stock based on the average market price of common shares outstanding during the period. For applicable years ended June 30, diluted EPS for common shareholders includes 127,504 shares upon conversion of Class C Common. + References No definition available. + Details
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