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FINANCE RECEIVABLES (Tables)
 6 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
Schedule of Finance Receivables As of December 31, 2021 and June 30, 2021, finance receivables consist of the following:
($ in thousands)December 31,
2021		June 30,
2021
Current finance receivables, net$8,247 $7,967 
Finance receivables due after one year, net10,906 11,632 
Total finance receivables, net of allowance of $1,062 and $1,109, respectively
$19,153 $19,599 
Schedule of Credit Quality Indicators
At December 31, 2021, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:

Leases by Origination
($ in thousands)Up to 1 Year AgoBetween 1 and 2 Years AgoBetween 2 and 3 Years AgoBetween 3 and 4 Years AgoBetween 4 and 5 Years AgoMore than 5 Years AgoTotal
Current$6,587 $3,417 $4,570 $2,555 $1,319 $17 $18,465 
30 days and under5 13 47 45 5 — 115 
31-60 days20 32 74 51 20 — 197 
61-90 days12 25 64 44 18 1 164 
Greater than 90 days26 121 484 492 87 64 1,274 
Total finance receivables$6,650 $3,608 $5,239 $3,187 $1,449 $82 $20,215 

At June 30, 2021, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:
Leases by Origination
($ in thousands)Up to 1 Year AgoBetween 1 and 2 Years AgoBetween 2 and 3 Years AgoBetween 3 and 4 Years AgoBetween 4 and 5 Years AgoMore than 5 Years AgoTotal
Current$6,736 $3,970 $3,942 $3,081 $1,358 $31 $19,118 
30 days and under19 67 90 93 11 1 281 
31-60 days4 9 22 2 1 — 38 
61-90 days10 42 66 54 10 — 182 
Greater than 90 days46 69 490 419 54 11 1,089 
Total finance receivables$6,815 $4,157 $4,610 $3,649 $1,434 $43 $20,708 
At December 31, 2021, credit quality indicators by year of origination consisted of the following:

Leases by Origination
($ in thousands)Up to 1 Year AgoBetween 1 and 2 Years AgoBetween 2 and 3 Years AgoBetween 3 and 4 Years AgoBetween 4 and 5 Years AgoMore than 5 Years AgoTotal
High ratio customers$6,334 $3,194 $4,462 $2,273 $1,209 $11 $17,483 
Low ratio customers316 414 777 914 240 71 2,732 
Total finance receivables$6,650 $3,608 $5,239 $3,187 $1,449 $82 $20,215 

At June 30, 2021, credit quality indicators by year of origination consisted of the following:

Leases by Origination
($ in thousands)Up to 1 Year AgoBetween 1 and 2 Years AgoBetween 2 and 3 Years AgoBetween 3 and 4 Years AgoBetween 4 and 5 Years AgoMore than 5 Years AgoTotal
High ratio customers$6,415 $3,824 $3,793 $2,920 $1,290 $24 $18,266 
Low ratio customers400 333 817 729 144 19 2,442 
Total finance receivables$6,815 $4,157 $4,610 $3,649 $1,434 $43 $20,708 
Financing Receivable, Allowance for Credit Loss
The following table represents a rollforward of the allowance for finance receivables for the six months ending December 31, 2021 and 2020:
Six months ended December 31,Six months ended December 31,
($ in thousands)20212020
Balance at June 30$1,109 $150 
Impact of adoption of ASC 326*— 409 
Provision for expected losses100 — 
Balance at September 30$1,209 $559 
Provision for expected losses100 350 
Write-offs(247)— 
Balance at December 31$1,062 $909 
*

* The Company adopted Financial Instruments - Credit Losses (Topic 326) on July 1, 2020.
Schedule of Cash To Be Collected On Performing Financing Receivable
Cash to be collected on our performing finance receivables due for each of the fiscal years are as follows:
($ in thousands)
2022$8,020 
20236,241 
20244,625 
20253,110 
20261,726 
Thereafter313 
Total amounts to be collected24,035 
Less: interest(3,820)
Less: allowance for receivables(1,062)
Total finance receivables$19,153