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REVENUE RECOGNITION (Tables) | 12 Months Ended
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Jun. 30, 2020
Revenue from Contract with Customer [Abstract] |
Disaggregation of revenue | The following table disaggregates revenue by timing of revenue recognition and is reconciled to reportable segment revenues as follows:
|  | For the Year Ended June 30, 2020 |  |  |  | For the Year Ended June 30, 2019 |  |
|  | Franchise |  | Company-owned |  | Franchise |  | Company-owned
|  | (Dollars in thousands) |  |  |  |  |  |
Revenue recognized at a point in time: |  |  |  |  |  |  |  |
Service |  | $ | — |  |  | $ | 331,538 |  |  | $ | — |  |  | $ | 749,660 |
Product |  | 52,421 |  |  | 85,165 |  |  | 59,905 |  |  | 165,713 |
Total revenue recognized at a point in time |  | $ | 52,421 |  |  | $ | 416,703 |  |  | $ | 59,905 |  |  | $ | 915,373 |
Revenue recognized over time: |  |  |  |  |  |  |  |
Royalty and other franchise fees |  | $ | 60,061 |  |  | $ | — |  |  | $ | 59,688 |  |  | $ | — |
Advertising fund fees |  | 13,341 |  |  | — |  |  | 34,073 |  |  | — |
Franchise rental income |  | 127,203 |  |  | — |  |  | — |  |  | — |
Total revenue recognized over time |  | 200,605 |  |  | — |  |  | 93,761 |  |  | — |
Total revenue |  | $ | 253,026 |  |  | $ | 416,703 |  |  | $ | 153,666 |  |  | $ | 915,373 |
Schedule of receivables, broker fees and deferred revenue | Information about receivables, broker fees and deferred revenue subject to the revenue recognition guidance is as follows:
|  | June 30, 2020 |  | June 30, 2019 |  | Balance Sheet Classification
|  | (Dollars in thousands) |  |  |  |
Receivables from contracts with customers, net |  | $ | 22,991 |  |  | $ | 23,210 |  |  | Accounts receivable, net
Broker fees |  | $ | 20,516 |  |  | $ | 17,819 |  |  | Other assets
Deferred revenue: |  |  |  |  |  |
Current |  |  |  |  |  |
Gift card liability |  | $ | 2,543 |  |  | $ | 3,050 |  |  | Accrued expenses
Deferred franchise fees unopened salons |  | 77 |  |  | 193 |  |  | Accrued expenses
Deferred franchise fees open salons |  | 5,537 |  |  | 4,164 |  |  | Accrued expenses
Total current deferred revenue |  | $ | 8,157 |  |  | $ | 7,407 |  |  |
Non-current |  |  |  |  |  |
Deferred franchise fees unopened salons |  | $ | 11,855 |  |  | $ | 15,173 |  |  | Other non-current liabilities
Deferred franchise fees open salons |  | 33,623 |  |  | 24,194 |  |  | Other non-current liabilities
Total non-current deferred revenue |  | $ | 45,478 |  |  | $ | 39,367 |  |  |
Allowance for doubtful accounts | The following table is a rollforward of the allowance for doubtful accounts for the periods indicated (in thousands):
Balance as of June 30, 2019 |  | $ | 2,025 |
Provision for doubtful accounts |  | 5,958 |
Write-offs |  | (1,084) |
Balance as of June 30, 2020 |  | $ | 6,899 |
Broker fees | The following table is a rollforward of the broker fee balance for the periods indicated (in thousands):
Balance as of June 30, 2019 |  | $ | 17,819 |
Additions |  | 5,606 |
Amortization |  | (2,852) |
Write-offs |  | (57) |
Balance as of June 30, 2020 |  | $ | 20,516 |
Estimated revenue expected to be recognized | Estimated revenue expected to the recognized in the future related to deferred franchise fees for open salons as of June 30, 2020 is as follows (in thousands):
2021 |  | $ | 5,471 |
2022 |  | 5,351 |
2023 |  | 5,174 |
2024 |  | 4,939 |
2025 |  | 4,577 |
Thereafter |  | 13,648 |
Total |  | $ | 39,160 |

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- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130556-203045 + Details
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