NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE (USD $) (Tables)

6 Months Ended

Dec. 31, 2018

Receivables [Abstract]

Receivables - net

Receivables, net is comprised of the following at December 31, 2018:

	Gross Receivable		Allowance for doubtful accounts		Net
Accounts receivable	$	3,996	$	190	$	3,806
Accounts receivable - related party	$	60		—	$	60
Medical receivable - net	$	14,154		—	$	14,154
Management and other fees receivable	$	33,230	$	9,752	$	23,478
Management and other fees receivable from related medical practices ("PC’s")	$	8,316	$	2,350	$	5,966

Receivables, net is comprised of the following at June 30, 2018:

	Gross Receivable		Allowance for doubtful accounts		Net
Accounts receivable	$	4,004	$	190	$	3,814
Accounts receivable - related party	$	—		—	$	—
Medical receivable	$	36,079	$	22,728	$	13,351
Management and other fees receivable	$	32,846	$	10,983	$	21,863
Management and other fees receivable from related medical practices ("PC’s")	$	7,246	$	1,711	$	5,535

Patient fee revenue - net

The Company’s patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the three and six months ended December 31, 2018 and 2017 are summarized in the following tables.

	For the Three Months Ended December 31,
	2018		2017
Commercial Insurance/ Managed Care	$	1,335	$	1,017
Medicare/Medicaid		270		293
Workers' Compensation/Personal Injury		3,956		6,530
Other		360		1,697
Patient Fee Revenue, net of contractual allowances and discounts		5,921		9,537
Provision for Bad Debts and bad debt expense		—		(4,571	)
Net Patient Fee for Revenue	$	5,921	$	4,966

	For the Six Months Ended December 31,
	2018		2017
Commercial Insurance/ Managed Care	$	2,515	$	2,215
Medicare/Medicaid		561		565
Workers' Compensation/Personal Injury		7,658		12,108
Other		712		3,302
Patient Fee Revenue, net of contractual allowances and discounts		11,446		18,190
Provision for Bad Debts and bad debt expense		—		(8,321	)
Net Patient Fee for Revenue	$	11,446	$	9,869