Non-trade and notes receivable

9 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Non-trade and notes receivable

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 $10,879 and $14,336 at March 31, 2018 and June 30, 2017, respectively.

Non-trade and notes receivable

The non-trade and notes receivable caption in the Consolidated Balance Sheet is comprised of the following components:

	March 31, 2018		June 30, 2017
Notes receivable	$	163,814	$	118,351
Accounts receivable, other	164,297		136,636
Total	$	328,111	$	254,987