Property, Plant and Equipment

6 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]


(In thousands)	December 31, 2020		June 30, 2020
Buildings and facilities	$	98,002	$	98,293
Machinery, vehicles and equipment	237,726		240,431

Capitalized software	23,659		29,765
Office furniture and equipment	13,270		14,042
	$	372,657	$	382,531
Accumulated depreciation	(225,646)		(229,829)
Land	12,844		12,931
Property, plant and equipment, net	$	159,855	$	165,633

During the second quarter ended December 31, 2020, the Company completed the implementation of a new route handheld equipment, and wrote-off $0.9 million of the remaining net book value of the previous route handheld equipment and $0.3 million of other assets.

Coffee Brewing Equipment (“CBE”) and Service

Capitalized CBE included in machinery and equipment above are:


(In thousands)	December 31, 2020		June 30, 2020
Coffee Brewing Equipment	$	98,414	$	98,734
Accumulated depreciation	(69,765)		$	(67,800)
Coffee Brewing Equipment, net	$	28,649	$	30,934

Depreciation expense related to capitalized CBE and other CBE related expenses (excluding CBE depreciation) provided to customers and reported in cost of goods sold were as follows:


	Three Months Ended December 31,				Six Months Ended December 31,
(In thousands)	2020		2019		2020		2019
Depreciation expense	$	2,334	$	2,327	$	4,694	$	4,666

Other CBE expenses	$	5,968	$	8,446	$	11,536	$	16,171

Other expenses related to CBE provided to customers, such as the cost of servicing that equipment (including service employees’ salaries, cost of transportation and the cost of supplies and parts), are considered directly attributable to the generation of revenues from the customers. Therefore, these costs are included in cost of goods sold.