Joint Venture	9 Months Ended
Mar. 31, 2020
Equity Method Investments And Joint Ventures [Abstract]
Joint Venture	Note 14. Joint Venture In January 2019, the Company’s wholly-owned subsidiary, Accuray Asia Limited (“Accuray Asia”), entered into an agreement with CNNC High Energy Equipment (Tianjin) Co., Ltd. (the “CIRC Subsidiary”), a wholly-owned subsidiary of China Isotope & Radiation Corporation, to form a joint venture, CNNC Accuray (Tianjin) Medical Technology Co. Ltd. (the “JV”), to manufacture and sell radiation oncology systems in China. Accuray Asia has a 49% ownership interest in the JV and the CIRC Subsidiary has a 51% ownership interest in the JV. In exchange for the 49% equity interest in the JV, the Company, through Accuray Asia, made in-kind capital contributions consisting of two full radiation oncology systems from the Company’s inventory in the quarter ended December 31, 2019. The investment is reported as an Investment in joint venture on our condensed consolidated balance sheets. The Company recognized a gain of $13.0 million related to the value of the capital contribution to the JV. This gain was recorded as non-operating, other income in the three months ended December 31, 2019. The Company is applying the equity method of accounting to its ownership interest in the JV as the Company has the ability to exercise significant influence over the JV but lacks controlling financial interest and is not the primary beneficiary. The Company recognizes revenue on sales to the JV in the current period, eliminating a portion of profit to the extent goods sold have not been sold through by the JV to an end customer at the end of each reporting period. The Company eliminated $1.1 million of such intra-entity profit from system sale executed during the quarter ended March 31, 2020 as the transfer of control to the final end user for these systems did not occur before the end of the quarter. The Company recognizes the 49% proportionate share of the JV income or loss on a one-quarter lag due to the timing of the availability of the JV’s financial records. The Company recorded revenue from sales to the JV of $6.1 million and $12.6 million for the three and nine months ended March 31, 2020, respectively. As of March 31, 2020, the Company has $0.3 million of receivable balance from the JV. For the three months ended March 31, 2020, the net gain attributable to the Company’s noncontrolling interest in the JV, based on a one quarter lag, was $0.2 million.

Joint Venture

9 Months Ended

Mar. 31, 2020

Equity Method Investments And Joint Ventures [Abstract]

Note 14. Joint Venture

In January 2019, the Company’s wholly-owned subsidiary, Accuray Asia Limited (“Accuray Asia”), entered into an agreement with CNNC High Energy Equipment (Tianjin) Co., Ltd. (the “CIRC Subsidiary”), a wholly-owned subsidiary of China Isotope & Radiation Corporation, to form a joint venture, CNNC Accuray (Tianjin) Medical Technology Co. Ltd. (the “JV”), to manufacture and sell radiation oncology systems in China. Accuray Asia has a 49% ownership interest in the JV and the CIRC Subsidiary has a 51% ownership interest in the JV.

In exchange for the 49% equity interest in the JV, the Company, through Accuray Asia, made in-kind capital contributions consisting of two full radiation oncology systems from the Company’s inventory in the quarter ended December 31, 2019. The investment is reported as an Investment in joint venture on our condensed consolidated balance sheets. The Company recognized a gain of $13.0 million related to the value of the capital contribution to the JV. This gain was recorded as non-operating, other income in the three months ended December 31, 2019.

The Company is applying the equity method of accounting to its ownership interest in the JV as the Company has the ability to exercise significant influence over the JV but lacks controlling financial interest and is not the primary beneficiary. The Company recognizes revenue on sales to the JV in the current period, eliminating a portion of profit to the extent goods sold have not been sold through by the JV to an end customer at the end of each reporting period. The Company eliminated $1.1 million of such intra-entity profit from system sale executed during the quarter ended March 31, 2020 as the transfer of control to the final end user for these systems did not occur before the end of the quarter. The Company recognizes the 49% proportionate share of the JV income or loss on a one-quarter lag due to the timing of the availability of the JV’s financial records.

The Company recorded revenue from sales to the JV of $6.1 million and $12.6 million for the three and nine months ended March 31, 2020, respectively. As of March 31, 2020, the Company has $0.3 million of receivable balance from the JV. For the three months ended March 31, 2020, the net gain attributable to the Company’s noncontrolling interest in the JV, based on a one quarter lag, was $0.2 million.