ACCOUNTS RECEIVABLE (Notes)

12 Months Ended

Jun. 30, 2016

Receivables [Abstract]

Accounts Receivable

Accounts receivable includes unsecured trade receivables due from customers.  The Company performs credit evaluations of its customers and does not require collateral to establish an account receivable.  Accounts receivable from the Company's two largest customers represented approximately 18% and 26% of trade account receivables as of June 30, 2016 and 2015, respectively.

The Company evaluates collectibility of accounts receivable based on a number of factors.  Accounts receivable are considered to be past due if unpaid one day after their due date.  An allowance for doubtful accounts is recorded for past due receivable balances based on a review of the past due item and general economic conditions.  The Company writes off accounts receivable when they become uncollectible.  Changes in the allowance for doubtful accounts were as follows:

Fiscal Year Ended June 30,	Balance, beginning of year		Provision charged to expense	Amounts written-off		Recoveries of previously written-off	Balance, end of year
2016	$	26,052	28,514	(447	)	1,056	$	55,175
2015	$	20,501	25,725	(20,174	)	—	$	26,052

The vast majority of international customers, outside of Canada, purchase products on a cash against documents or cash in advance basis. Approximately 28% and 5% of the Company's trade accounts receivable at June 30, 2016 and 2015, were foreign receivables denominated in U.S. dollars.