NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS

12 Months Ended

Jun. 30, 2013

Valuation and Qualifying Accounts [Abstract]

NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2013 and 2012

NOTE 18 – ALLOWANCE FOR DOUBTFUL ACCOUNTS

The following represents a summary of allowance for doubtful accounts for the years ended June 30, 2013 and 2012, respectively:

Description	Balance June 30, 2012				Additions			Deductions		Balance June 30, 2013
Receivables from equipment sales and service contracts	$	1,852,987	(1	)	$	(92,454	)	$	1,503,171	$	257,362
Management fee receivable		7,458,345	(1	)		1,636,975			—		9,095,320
Management fee receivable from related medical practices		403,047				—			—		403,047
Medical receivables		—	(1	)		2,584,669			—		2,584,669
Advance and notes to related  parties		239,791				—			37,412		202,379
Notes receivable		65,000				—			65,000		—

Description	Balance June 30, 2011				Additions		Deductions		Balance June 30, 2012
Receivables from equipment sales and service contracts	$	1,777,794	(1	)	$	100,442	$	25,249	$	1,852,987
Management fee receivable		6,508,345	(1	)		950,000		—		7,458,345
Management fee receivable from  related medical practices		403,047				—		—		403,047
Advance and notes to related parties		264,791				—		25,000		239,791
Notes receivable		65,000				—		—		65,000

(1) Included in provision for bad debts.