RECEIVABLES (Tables)

6 Months Ended

Dec. 31, 2021

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

Receivables, net of their related allowance, consist of the following:


(in 000s)
As of	December 31, 2021				June 30, 2021
	Short-term		Long-term			Short-term		Long-term
Loans to franchisees	$	19,030	$	28,654		$	9,497	$	28,026
Receivables for U.S. assisted and DIY tax preparation and related fees	6,326		3,681			41,900		3,793
H&R Block Instant RefundTM receivables	324		16			2,357		159
H&R Block Emerald Advance® lines of credit	246,970		1,791			8,248		8,089
Software receivables from retailers	1,886		—			2,910		—
Royalties and other receivables from franchisees	3,377		133			6,167		178

Wave payment processing receivables	3,062		—			2,187		—
Other	20,080		1,279			15,666		1,350


Total	$	301,055	$	35,554		$	88,932	$	41,595

Schedule of Receivables Based On Year of Origination

alances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by tax return year of origination, as of December 31, 2021 are as follows:


			(in 000s)

Tax return year of origination:	Balance		Non-Accrual

2020 and prior	$	340	$	340

	340		$	340
Allowance	—
Net balance	$	340

Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by fiscal year of origination, as of December 31, 2021 are as follows:


(in 000s)
Fiscal year of origination:	Balance		Non-Accrual
2022	$	244,645	$	—
2021 and prior	7,499		7,499
Revolving loans	20,373		12,891
	272,517		$	20,390
Allowance	(23,756)
Net balance	$	248,761

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the six months ended December 31, 2021 and 2020 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2021	$	27,704	$	60,272	$	87,976
Provision	12,429		2,210		14,639

Charge-offs, recoveries and other	(16,377)		(60,437)		(76,814)

Balances as of December 31, 2021	$	23,756	$	2,045	$	25,801
Balances as of July 1, 2020	$	32,034	$	52,166	$	84,200
Provision	11,913		4,064		15,977
Charge-offs, recoveries and other	(18,650)		(54,322)		(72,972)
Balances as of December 31, 2020	$	25,297	$	1,908	$	27,205