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BUSINESS (Tables)
6 Months Ended
Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments
Operating expenses for each quarter of fiscal year 2020 and other reporting periods before and after the revision discussed above are as follows:
Three months endedOther reporting periods
($ in thousands)September 30, 2019December 31, 2019March 31, 2020June 30, 2020Year ended June 30, 2020Six months ended December 31, 2019Nine months ended March 31, 2020
Selling, general and administrative, before revision (a) (b)
$17,196 $12,520 $18,065 $12,485 $60,266 $29,716 $47,781 
Investigation, proxy solicitation and restatement expenses, before revision (a) (b)
4,476 6,918 2,004 7,894 21,292 11,394 13,398 
Additional amounts reclassified from (to) Selling, general and administrative to (from) Investigation, proxy solicitation and restatement expenses2,015 (3,641)2,177 (2,033)(1,482)(1,626)551 
Selling, general and administrative, after revision (c)
15,181 16,161 15,888 14,518 61,748 31,342 47,230 
Investigation, proxy solicitation and restatement expenses, after revision (c)
6,491 3,277 4,181 5,861 19,810 9,768 13,949 
Depreciation and amortization, no change (a) (b) (d)
1,022 1,080 1,107 1,098 4,307 2,102 3,209 
Total operating expenses, no change (a) (b) (d)
$22,694 $20,518 $21,176 $21,477 $85,865 $43,212 $64,388 
(a) The amounts for the three months ended September 30, 2019, December 31, 2019, March 31, 2020 and full year ended June 30, 2020 were presented in the Company’s June 30, 2020 Annual Report on Form 10-K.
(b)    The amounts for the three months ended September 30, 2019 were presented in the Company’s September 30, 2020 Quarterly Report on Form 10-Q.
(c)    The revised amounts for the three and six months ended December 2019 are presented in the Condensed Consolidated Statements of Operations.
(d)    No changes noted for these amounts. The amounts for the three and six months ended December 2019 are presented in the Condensed Consolidated Statements of Operations.