Trade accounts receivable, net (Notes)

6 Months Ended

Dec. 31, 2016

Trade Accounts Receivable, Net [Abstract]

Trade accounts receivable, net

5. Trade accounts receivable, net

Trade accounts receivable 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. Allowance for doubtful accounts was $5,936 and $8,010 at December 31, 2016 and June 30, 2016, respectively.