Note 5. Accounts Receivable, net

Accounts receivable, net consisted of the following components at December 31, 2019 and June 30, 2019:


	December 31,		June 30,
(In thousands)	2019		2019
Gross accounts receivable	$	337,076	$	361,323
Less: Chargebacks reserve		(69,797)		(89,567)
Less: Rebates reserve		(26,929)		(32,099)
Less: Returns reserve		(54,651)		(55,554)
Less: Other deductions		(26,102)		(18,128)
Less: Allowance for doubtful accounts		(1,099)		(1,223)
Accounts receivable, net	$	158,498	$	164,752

For the three months ended December 31, 2019, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns and other deductions of $199.6 million, $58.3 million, $6.5 million and $28.7 million, respectively. For the three months ended December 31, 2018, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns and other deductions of $334.6 million, $78.8 million, $11.3 million and $20.7 million, respectively.

For the six months ended December 31, 2019, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns, and other deductions of $407.5 million, $116.8 million, $10.2 million, and $41.4 million, respectively. For the six months ended December 31, 2018, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns, and other deductions of $612.6 million, $143.6 million, $18.7 million, and $34.6 million, respectively.

The following table identifies the activity and ending balances of each major category of revenue-related reserve for the six months ended December 31, 2019 and 2018:


Reserve Category
(In thousands)	Chargebacks		Rebates		Returns		Other		Total
Balance at June 30, 2019	$	89,567	$	78,274	$	55,554	$	18,128	$	241,523
Current period provision		407,523		116,803		10,217		41,424		575,967
Credits issued during the period		(427,293)		(119,701)		(11,120)		(33,450)		(591,564)
Balance at December 31, 2019	$	69,797	$	75,376	$	54,651	$	26,102	$	225,926


Reserve Category
(In thousands)	Chargebacks		Rebates		Returns		Other		Total
Balance at June 30, 2018	$	153,034	$	82,502	$	43,059	$	20,021	$	298,616
Adjustment related to adoption of ASC 606		—		—		—		3,536		3,536
Current period provision		612,560		143,578		18,662		34,574		809,374
Credits issued during the period		(637,492)		(147,023)		(12,213)		(31,868)		(828,596)
Balance at December 31, 2018	$	128,102	$	79,057	$	49,508	$	26,263	$	282,930

For the three months ending December 31, 2019 and 2018, as a percentage of gross sales the provision for chargebacks was 47.2% and 53.0%, the provision for rebates was 13.8% and 12.5%, the provision for returns was 1.5% and 1.8% and the provision for other adjustments was 6.8% and 3.3%, respectively.

For the six months ending December 31, 2019 and 2018, as a percentage of gross sales the provision for chargebacks was 49.3% and 53.5%, the provision for rebates was 14.1% and 12.5%, the provision for returns was 1.2% and 1.6%, and the provision for other adjustments was 5.0% and 3.0%, respectively.

On July 1, 2018, the Company adopted ASC 606 which resulted in a $3.2 million pre-tax adjustment to opening retained earnings and accounts receivable, of which $3.5 million related to “failure-to-supply” reserves offset by $0.3 million related to the timing of recognition of certain contract manufacturing arrangements.

The decrease in total reserves from June 30, 2019 to December 31, 2019 was primarily attributable to the timing of sales in the three months ended June 30, 2019 as compared to the three months ended December 31, 2019 as well as a $9.4 million rebate payment to the Department of Veteran's Affairs related to pricing overcharges, of which $8.1 million was indemnified by UCB , the former parent company of KUPI. The decrease was partially offset by additional shelf-stock adjustments related to contractual price adjustments during the second quarter of Fiscal 2020. Historically, we have not recorded any material amounts in the current period related to reversals or additions of prior period reserves. If the Company were to record a material reversal or addition of any prior period reserve amount, it would be separately disclosed.