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BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2011
BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of activity in the allowance for doubtful accounts |
|  | For the Years Ended June 30, |
--- | --- | --- | ---
|  | 2011 |  | 2010 |  | 2009 |
|  | (Dollars in thousands) |
Beginning balance |  | $ | 3,170 |  | $ | 2,382 |  | $ | 1,515 |
Bad debt expense |  |  | 853 |  |  | 1,040 |  |  | 1,089 |
Write-offs |  |  | (2,549 | ) |  | (252 | ) |  | (225 | )
Other (primarily the impact of foreign currency fluctuations) |  |  | 8 |  |  | — |  |  | 3 |
Ending balance |  | $ | 1,482 |  | $ | 3,170 |  | $ | 2,382 |
Schedule of activity within the workers' compensation self-insurance accrual |
|  | For the Years Ended June 30, |
--- | --- | --- | ---
|  | 2011 |  | 2010 |  | 2009 |
|  | (Dollars in thousands) |
Beginning balance |  | $ | 30,082 |  | $ | 31,505 |  | $ | 35,123 |
Provision for incurred losses |  |  | 13,993 |  |  | 14,739 |  |  | 14,676 |
Prior year actuarial loss development |  |  | 2,231 |  |  | 35 |  |  | (7,715 | )
Claim payments |  |  | (12,584 | ) |  | (14,867 | ) |  | (12,145 | )
Other, net |  |  | (728 | ) |  | (1,330 | ) |  | 1,566 |
Ending balance |  | $ | 32,994 |  | $ | 30,082 |  | $ | 31,505 |
Schedule of goodwill by reporting unit |
Reporting Unit |  | As of June 30, 2011 |  | As of June 30, 2010 |
--- | --- | --- | --- | --- | ---
|  | (Dollars in thousands) |
Regis |  | $ | 103,761 |  | $ | 102,180 |
MasterCuts |  |  | 4,652 |  |  | 4,652 |
SmartStyle |  |  | 48,916 |  |  | 48,280 |
Supercuts |  |  | 129,477 |  |  | 121,693 |
Promenade |  |  | 240,910 |  |  | 309,804 |
Total North America Salons |  |  | 527,716 |  |  | 586,609 |
Hair Restoration Centers |  |  | 152,796 |  |  | 150,380 |
Consolidated Goodwill |  | $ | 680,512 |  | $ | 736,989 |
Schedule of long-lived asset impairment charges |
|  | For the Years Ended June 30, |
--- | --- | --- | ---
|  | 2011 |  | 2010 |  | 2009 |
|  | (Dollars in thousands |
North American salons |  | $ | 6,115 |  | $ | 6,253 |  | $ | 4,309 |
International salons |  |  | 394 |  |  | 175 |  |  | 5,892 |
Hair restoration centers |  |  | 172 |  |  | — |  |  | — |
Total |  | $ | 6,681 |  | $ | 6,428 |  | $ | 10,201 |
Schedule of advertising costs |
|  | For the Years Ended June 30, |
--- | --- | --- | ---
Breakout of Advertising Costs |  | 2011 |  | 2010 |  | 2009 |
Advertising costs included in continuing operations |  | $ | 63,275 |  | $ | 54,850 |  | $ | 56,926 |
Advertising costs included in discontinued operations |  |  | — |  |  | — |  |  | 4,451 |
Total advertising costs |  | $ | 63,275 |  | $ | 54,850 |  | $ | 61,377 |
Schedule of components of accumulated other comprehensive income |
|  | 2011 |  | 2010 |  | 2009 |
--- | --- | --- | --- | --- | --- | --- | ---
|  | (Dollars in thousands) |
Accumulated Other Comprehensive Income, balance at July 1 |  | $ | 47,032 |  | $ | 51,855 |  | $ | 101,973 |
Cumulative translation adjustment: |  |  |  |  |  |  |  |  |  |
Balance at July 1 |  |  | 57,991 |  |  | 63,407 |  |  | 111,073 |
Pre-tax amount |  |  | 30,405 |  |  | (5,416 | ) |  | (47,666 | )
Tax effect |  |  | — |  |  | — |  |  | — |
Net of tax amount |  |  | 30,405 |  |  | (5,416 | ) |  | (47,666 | )
Balance at June 30 |  |  | 88,396 |  |  | 57,991 |  |  | 63,407 |
Changes in fair market value of financial instruments designated as cash flow hedges: |  |  |  |  |  |  |  |  |  |
Balance at July 1 |  |  | (8,436 | ) |  | (10,903 | ) |  | (8,791 | )
Pre-tax amount |  |  | 218 |  |  | 3,949 |  |  | (3,421 | )
Tax effect |  |  | (86 | ) |  | (1,482 | ) |  | 1,309 |
Net of tax amount |  |  | 132 |  |  | 2,467 |  |  | (2,112 | )
Balance at June 30 |  |  | (8,304 | ) |  | (8,436 | ) |  | (10,903 | )
Recognition of deferred compensation: |  |  |  |  |  |  |  |  |  |
Balance at July 1 |  |  | (2,523 | ) |  | (649 | ) |  | (309 | )
Pre-tax amount |  |  | 609 |  |  | 3,184 |  |  | (514 | )
Tax effect |  |  | (232 | ) |  | (1,310 | ) |  | 174 |
Net of tax amount |  |  | 377 |  |  | (1,874 | ) |  | (340 | )
Balance at June 30 |  |  | (2,146 | ) |  | (2,523 | ) |  | (649 | )
Accumulated Other Comprehensive Income, balance at June 30 |  | $ | 77,946 |  | $ | 47,032 |  | $ | 51,855 |

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