Accounts receivable, net (Notes)

9 Months Ended

Mar. 31, 2013

Accounts Receivable, Net [Abstract]

Accounts receivable, net

Accounts receivable, net

The Accounts receivable, net caption in the Consolidated Balance Sheet is comprised of the following components:

	March 31, 2013			June 30, 2012
Accounts receivable, trade	$	1,816,475		$	1,792,961
Allowance for doubtful accounts	(13,089		)	(10,518		)
Non-trade accounts receivable	101,961			84,872
Notes receivable	111,779			124,969
Total	$	2,017,126		$	1,992,284

Accounts receivable, trade are initially recorded at their net collectible amount and are generally recorded at the time the revenue from the sales transaction is recorded. Receivables are written off to bad debt primarily when, in the judgment of the Company, the receivable is deemed to be uncollectible due to the insolvency of the debtor.