Non-trade and notes receivable

3 Months Ended

Sep. 30, 2019

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 $9,218 and $8,874 at September 30, 2019 and June 30, 2019, 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, 2019		June 30, 2019
Notes receivable	$	121,995	$	147,719
Accounts receivable, other	166,767		162,989
Total	$	288,762	$	310,708