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Schedule II Valuation And Qualifying Accounts And Reserves
 12 Months Ended
Jun. 30, 2021
Schedule II Valuation And Qualifying Accounts And Reserves [Abstract]  
Schedule II Valuation And Qualifying Accounts And Reserves SCHEDULE II

RESMED INC. AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

June 30, 2021, 2020 and 2019

(in thousands)

Balance at
‎Beginning
‎of Period

Charged to costs and expenses

Other
‎(deductions)

Balance at
‎End of
‎Period

Year ended June 30, 2021

Applied against asset account

Allowance for trade accounts receivable (1)

$

30,013

$

7,805

$

(5,680)

$

32,138

Year ended June 30, 2020

Applied against asset account

Allowance for trade accounts receivable

$

25,171

$

18,283

$

(14,946)

$

28,508

Year ended June 30, 2019

Applied against asset account

Allowance for trade accounts receivable

$

19,258

$

12,379

$

(6,466)

$

25,171

(1)Beginning balance is adjusted to reflect the cumulative pre-tax effect of adopting Accounting Standards Update No. 2016-13, “Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments” (Topic 326), effective July 1, 2021. Refer to Note 3 - New Accounting Pronouncements of the Notes to the Consolidated Financial Statements (Part II, Item 8) for additional information.

See accompanying report of independent registered public accounting firm.