NOTE 17 - ALLOWANCE FOR DOUBTFUL ACCOUNTS

12 Months Ended

Jun. 30, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

NOTE 17 - ALLOWANCE FOR DOUBTFUL ACCOUNTS

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2019, 2018 and 2017

NOTE 17 – ALLOWANCE FOR DOUBTFUL ACCOUNTS

The following represents a summary of allowance for doubtful accounts for the years ended June 30, 2019, 2018 and 2017, respectively:

Description	Balance June 30, 2018		Additions (1)			Deductions		Balance June 30, 2019
Accounts receivable	$	190,244	$	—		$	—	$	190,244
Management and other fees receivable		10,983,022		(1,578,078	)		—		9,404,944
Management and other fees receivable - related medical practices		1,711,385		599,346			—		2,310,731
Medical receivables		22,727,698		—			22,727,698		—
Description		Balance June 30, 2017		Additions			Deductions		Balance June 30, 2018
Accounts receivables	$	190,244	$	—		$	—	$	190,244
Management and other fees receivable		12,859,750		(1,744,064	)		132,664		10,983,022
Management and other fees receivable - related medical practices		582,001		1,129,384			—		1,711,385
Medical receivables		19,853,318		17,896,528			15,022,148		22,727,698
Description		Balance June 30, 2016		Additions			Deductions		Balance June 30, 2017
Accounts receivables	$	284,279	$	—		$	94,035	$	190,244
Management and other fees receivable		13,553,005		(104,424			588,831		12,859,750
Management and other fees receivable - related medical practices		392,505		582,001			392,505		582,001
Medical receivables		17,451,782		16,171,434			12,547,160		19,853,318

(1) Included in provision for bad debts.