Trade accounts receivable, net

3 Months Ended

Sep. 30, 2018

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 $9,755 and $9,672 at September 30, 2018 and June 30, 2018, respectively.

Non-trade and notes receivable

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



	September 30, 2018		June 30, 2018
Notes receivable	$	135,707	$	149,254
Accounts receivable, other	176,455		179,145
Total	$	312,162	$	328,399

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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