Joint Venture	12 Months Ended
Jun. 30, 2020
Equity Method Investments And Joint Ventures [Abstract]
Joint Venture	Note 13. 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. 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 the Company’s 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 $1.8 million of such intra-entity profit from system sales executed during the year ended June 30, 2020 as the transfer of control to the final end user for these systems did not occur before the end of period. 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’s consolidated accumulated deficit includes $0.1 million of accumulated losses related to our equity method investment. As of June 30, 2020, the Company had a carrying value of $13.9 million in the JV and owned a 49% interest in the entity. The Company’s proportional share of the underlying equity in net assets of the JV was approximately $10.9 million. The difference represents equity method goodwill. The carrying value of the Company’s investment in the JV was decreased by $1.8 million of intra-entity profit which is not considered in goodwill assessment. The difference of $3.0 million increased by $1.8 million of eliminated profit constitutes equity method goodwill of $4.8 million which is subject to impairment analysis. No impairment was identified as of June 30, 2020.

Joint Venture

12 Months Ended

Jun. 30, 2020

Equity Method Investments And Joint Ventures [Abstract]

Note 13. 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.

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 the Company’s 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 $1.8 million of such intra-entity profit from system sales executed during the year ended June 30, 2020 as the transfer of control to the final end user for these systems did not occur before the end of period. 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’s consolidated accumulated deficit includes $0.1 million of accumulated losses related to our equity method investment.

As of June 30, 2020, the Company had a carrying value of $13.9 million in the JV and owned a 49% interest in the entity. The Company’s proportional share of the underlying equity in net assets of the JV was approximately $10.9 million. The difference represents equity method goodwill. The carrying value of the Company’s investment in the JV was decreased by $1.8 million of intra-entity profit which is not considered in goodwill assessment. The difference of $3.0 million increased by $1.8 million of eliminated profit constitutes equity method goodwill of $4.8 million which is subject to impairment analysis. No impairment was identified as of June 30, 2020.