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Accounts Receivable
6 Months Ended
Dec. 31, 2020
Accounts Receivable Net [Abstract]  
Accounts Receivable

7.

Accounts Receivable

 

 

 

December 31,

 

 

June 30,

 

 

 

2020

 

 

2020

 

Billed and billable receivables

 

$

668,563

 

 

$

779,339

 

Unbilled receivables

 

 

79,282

 

 

 

61,888

 

Total accounts receivable, net – current

 

 

747,845

 

 

 

841,227

 

Unbilled receivables, long-term

 

 

11,248

 

 

 

9,629

 

Total accounts receivable

 

$

759,093

 

 

$

850,856

 

 

Accounts receivable are recorded at amounts earned less an allowance for doubtful accounts.  The Company periodically reassesses its allowance for doubtful accounts by analyzing reasonably available information as of the balance sheet date, including the length of time that the receivable has been outstanding, historical bad debts and aging trends, and other general and contract specific factors.  In addition, the Company monitors its exposure to customer credit risk for its financial assets, including its trade receivables and contract balances.

The Company’s allowance for doubtful accounts was $2.8 million and $3.0 million at December 31, 2020 and June 30, 2020, respectively.