XML 28 R12.htm IDEA: XBRL DOCUMENT v3.5.0.2
Accounts Receivable Allowances
12 Months Ended
Jun. 30, 2016
Receivables [Abstract]  
Accounts Receivable Allowances
Accounts Receivable Allowances

The Company has established an allowance for doubtful accounts and an allowance for sales returns. The allowance for doubtful accounts is based upon the credit risk of specific customers, historical trends related to past losses and other relevant factors. The Company also provides its customers with product return rights. A provision for such returns is provided for in the same period that the related sales are recorded based upon contractual return rights and historical trends. Accounts receivable allowances as of June 30, 2016, 2015 and 2014, consisted of the following (in thousands):

 
Beginning
Balance
 
Charged to
Cost and
Expenses
 
Deductions
 
Ending
Balance
Allowance for doubtful accounts:
 
 
 
 
 
 
 
Year ended June 30, 2016
$
1,198

 
$
1,278

 
$
(135
)
 
$
2,341

Year ended June 30, 2015
1,474

 
326

 
(602
)
 
1,198

Year ended June 30, 2014
1,562

 
1,476

 
(1,564
)
 
1,474

Allowance for sales returns
 
 
 
 
 
 
 
Year ended June 30, 2016
$
430

 
$
10,877

 
$
(10,927
)
 
$
380

Year ended June 30, 2015
448

 
9,383

 
(9,401
)
 
430

Year ended June 30, 2014
404

 
8,985

 
(8,941
)
 
448