Note 5. Accounts Receivable, net

Accounts receivable, net consisted of the following components at March 31, 2020 and June 30, 2019:


	March 31,		June 30,
(In thousands)	2020		2019
Gross accounts receivable	$	366,484	$	361,323
Less: Chargebacks reserve		(60,473)		(89,567)
Less: Rebates reserve		(34,079)		(32,099)
Less: Returns reserve		(47,688)		(55,554)
Less: Other deductions		(42,787)		(18,128)
Less: Allowance for doubtful accounts		(1,101)		(1,223)
Accounts receivable, net	$	180,356	$	164,752

For the three months ended March 31, 2020, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns and other deductions of $201.0 million, $63.8 million, $6.4 million and $35.7 million, respectively. For the three months ended March 31, 2019, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns and other deductions of $221.7 million, $50.4 million, $12.4 million and $25.6 million, respectively.

For the nine months ended March 31, 2020, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns, and other deductions of $608.6 million, $180.6 million, $16.6 million, and $77.2 million, respectively. For the nine months ended March 31, 2019, the Company recorded a provision for chargebacks, rebates (including rebates presented as rebates payable), returns, and other deductions of $834.3 million, $194.0 million, $31.1 million, and $60.2 million, respectively.

The following table identifies the activity and ending balances of each major category of revenue-related reserve for the nine months ended March 31, 2020 and 2019:


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		608,570		180,574		16,600		77,167		882,911
Credits issued during the period		(637,664)		(181,465)		(24,466)		(52,508)		(896,103)
Balance at March 31, 2020	$	60,473	$	77,383	$	47,688	$	42,787	$	228,331


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		834,270		194,012		31,069		60,167		1,119,518
Credits issued during the period		(887,777)		(204,112)		(23,407)		(55,410)		(1,170,706)
Balance at March 31, 2019	$	99,527	$	72,402	$	50,721	$	28,314	$	250,964

For the three months ending March 31, 2020 and 2019, as a percentage of gross sales the provision for chargebacks was 45.1% and 46.7%, the provision for rebates was 14.3% and 10.6%, the provision for returns was 1.4% and 2.6% and the provision for other adjustments was 8.0% and 5.4%, respectively.

For the nine months ending March 31, 2020 and 2019, as a percentage of gross sales the provision for chargebacks was 47.8% and 51.5%, the provision for rebates was 14.2% and 12.0%, the provision for returns was 1.3% and 1.9%, and the provision for other adjustments was 6.1% and 3.7%, 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 March 31, 2020 was primarily attributable to the timing of sales and product mix in the three months ended June 30, 2019 as compared to the three months ended March 31, 2020, 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 in the chargebacks reserve was primarily due to adjustments to wholesale acquisition pricing to our customers, which also resulted in an increase in shelf-stock adjustments. Additionally, there were also shelf-stock adjustments related to contractual price adjustments which increased the Other reserve category. 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.