ALLOWANCE FOR DOUBTFUL ACCOUNTS

12 Months Ended

Jun. 30, 2023

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

ALLOWANCE FOR DOUBTFUL ACCOUNTS

NOTE 17 – ALLOWANCE FOR DOUBTFUL ACCOUNTS

The following represents a summary of allowance for doubtful accounts for the years ended June 30, 2023 and 2022 respectively:

Summary of Allowance For Doubtful Accounts  

Description	Balance June 30, 2022		Additions (1)		Deductions		Balance June 30, 2023
Accounts receivable	$	204,597	$	55,000	$	61,004	$	198,593
Management and other fees receivable		16,627,917		4,007,382		8,026,732		12,608,567
Management and other fees receivable - related medical practices		4,686,893		1,451,094		2,148,295		3,989,692
Notes receivable		777,354		—		—		777,354

	Balance						Balance
Description	June 30, 2021		Additions		Deductions		June 30, 2022
Accounts receivable	$	442,270	$	—	$	237,673	$	204,597
Management and other fees receivable		15,786,878		841,039		—		16,627,917
Management and other fees receivable - related medical practices		4,184,399		502,494		—		4,686,893
Notes receivable		777,354		—		—		777,354

(1) Included in provision for bad debts.