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REVENUE RECOGNITION (Tables) | 6 Months Ended
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Dec. 31, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of receivables, broker fees and deferred revenue | Information about receivables, broker fees and deferred revenue subject to the current revenue recognition guidance is as follows:
|  | December 31, 2022 |  | June 30, 2022 |  | Balance Sheet Classification
|  | (Dollars in thousands) |  |
Receivables from contracts with customers, net |  | $ | 9,419 |  |  | $ | 10,263 |  |  | Receivables, net
Broker fees |  | 14,006 |  |  | 15,592 |  |  | Other assets
Deferred revenue: |  |  |  |  |  |
Current |  |  |  |  |  |
Gift card liability |  | $ | 1,950 |  |  | $ | 2,037 |  |  | Accrued expenses
Deferred franchise fees open salons |  | 5,533 |  |  | 5,770 |  |  | Accrued expenses
Total current deferred revenue |  | $ | 7,483 |  |  | $ | 7,807 |  |  |
Non-current |  |  |  |  |  |
Deferred franchise fees unopened salons |  | $ | 2,664 |  |  | $ | 3,211 |  |  | Other non-current liabilities
Deferred franchise fees open salons |  | 23,963 |  |  | 26,827 |  |  | Other non-current liabilities
Total non-current deferred revenue |  | $ | 26,627 |  |  | $ | 30,038 |  |  |
Rollforward of allowance for doubtful accounts | The following table is a rollforward of the allowance for doubtful accounts for the period:
|  | Six Months Ended December 31,
|  | 2022 |  | 2021
|  | (Dollars in thousands)
Balance at beginning of period |  | $ | 6,559 |  |  | $ | 7,774 |
Provision for doubtful accounts |  | 369 |  |  | (41) |
Provision for franchisee rent (1) |  | (208) |  |  | 811 |
Reclass of accrued rent (2) |  | 73 |  |  | 396 |
Write-offs |  | (1,129) |  |  | (589) |
Balance at end of period |  | $ | 5,664 |  |  | $ | 8,351 |
_______________________________________________________________________________ (1)The provision for franchisee rent is recognized as rent in the unaudited Condensed Consolidated Statement of Operations. (2)The reclass of accrued rent represents franchisee rent obligations guaranteed by the Company that were unbilled and deemed unrecoverable as of June 30, 2021. The amounts billed in fiscal years 2023 and 2022 and the related accrual were reclassified to allowance for doubtful accounts.
Broker fees | The following table is a rollforward of the broker fee balance for the periods indicated:
|  | Six Months Ended December 31,
|  | 2022 |  | 2021
|  | (Dollars in thousands)
Balance at beginning of period |  | $ | 15,592 |  |  | $ | 19,254 |
Additions |  | — |  |  | 25 |
Amortization |  | (1,586) |  |  | (1,625) |
Write-offs |  | — |  |  | (366) |
Balance at end of period |  | $ | 14,006 |  |  | $ | 17,288 |
Estimated revenue expected to be recognized | Estimated revenue expected to be recognized in the future related to deferred franchise fees for open salons as of December 31, 2022 is as follows (in thousands):
Remainder of 2023 |  | $ | 2,766 |
2024 |  | 5,378 |
2025 |  | 4,986 |
2026 |  | 4,521 |
2027 |  | 4,058 |
Thereafter |  | 7,787 |
Total |  | $ | 29,496 |

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- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123353750&loc=SL49131252-203054 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 + Details
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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=123351226&loc=SL49130556-203045 + Details
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