Revenue Recognition and Accounts Receivables (Tables)

12 Months Ended

Jun. 30, 2016

Summary of Revenues Before Provision for Doubtful Accounts

The Company’s revenues before provision for doubtful accounts by payor were as follows for the years ended June 30, 2016, 2015 and 2014:


	Years Ended June 30,
	2016			2015			2014
Healthcare Facilities Segment:
Medicare	$	11,781		$	16,960		$	17,629
Medicaid		11,977			13,166			12,554
Self-pay		1,092			3,107			3,694
Managed Care & Other Insurance		6,913			10,240			9,779
Other		136			137			125

Revenues before provision for doubtful accounts		31,899			43,610			43,781
Provision for doubtful accounts		(1,438	)		(3,678	)		(3,795	)

Healthcare Facilities Segment Net Revenues		30,461			39,932			39,986
Specialty Pharmacy Segment Net Revenues		32,216			33,175			33,322
Other Revenues		756			639			461

Total Net Revenues	$	63,433		$	73,746		$	73,769

Summary Information for Receivables

Summary information for receivables is as follows:


	June 30,
	2016			2015
Patient accounts receivable (net of contractual allowances)	$	7,157		$	10,449
Less allowance for doubtful accounts		(991	)		(2,770	)

Patient accounts receivable—net	$	6,166		$	7,679

Summary of Allowance for Doubtful Accounts

The following is a summary of the activity in the allowance for doubtful accounts for the Healthcare Facilities Segment and the Specialty Pharmacy Segment for the fiscal years ended June 30, 2016 and 2015:


Fiscal year ended June 30, 2016	Healthcare Facilities			Specialty Pharmacy			Total
Balance at July 1, 2015	$	2,385		$	385			2,770
Additions recognized as a reduction to revenues:
Continuing operations		1,438			0			1,438
Discontinued operations		(135	)		0			(135	)
Bad debt expense		0			630			630
Accounts written off, net of recoveries		(3,064	)		(648	)		(3,712	)

Balance at June 30, 2016	$	624		$	367		$	991


Fiscal year ended June 30, 2015	Healthcare Facilities			Specialty Pharmacy			Total
Balance at July 1, 2014	$	4,178		$	254			4,432
Additions recognized as a reduction to revenues:
Continuing operations		3,678			0			3,678
Discontinued operations		1,749			0			1,749
Bad debt expense		0			363			363
Accounts written off, net of recoveries		(7,220	)		(232	)		(7,452	)

Balance at June 30, 2015	$	2,385		$	385		$	2,770