RECEIVABLES (Tables)

6 Months Ended

Dec. 31, 2022

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

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


(in 000s)
As of	December 31, 2022				June 30, 2022
	Short-term		Long-term			Short-term		Long-term
Loans to franchisees	$	16,304	$	26,587		$	6,194	$	22,036
Receivables for U.S. assisted and DIY tax preparation and related fees	10,427		2,182			18,893		2,560
H&R Block's Instant RefundSM receivables	1,193		103			3,491		198
H&R Block Emerald Advance® lines of credit	268,623		2,923			6,691		8,825
Software receivables from retailers	2,165		—			3,992		—
Royalties and other receivables from franchisees	6,380		—			3,682		73

Wave payment processing receivables	1,024		—			1,393		—
Other	22,500		1,528			14,111		1,172


Total	$	328,616	$	33,323		$	58,447	$	34,864

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, 2022 are as follows:


			(in 000s)

Tax return year of origination	Current Balance		More Than 60 Days Past Due
2021	$	1,194	$	815
2020 and prior	102		102

	1,296		$	917
Allowance	—
Net balance	$	1,296

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, 2022 are as follows:


(in 000s)
Fiscal year of origination	Current Balance		Non-Accrual
2023	$	266,271	$	—
2022 and prior	8,278		8,278
Revolving loans	23,405		15,030
	297,954		$	23,308
Allowance	(26,408)
Net balance	$	271,546

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, 2022 and 2021 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2022	$	26,141	$	51,126	$	77,267
Provision	15,081		1,500		16,581

Charge-offs, recoveries and other	(14,814)		(51,429)		(66,243)

Balances as of December 31, 2022	$	26,408	$	1,197	$	27,605
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