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Revenue Recognition and Accounts Receivables (Tables)

6 Months Ended

Dec. 31, 2018

Revenues by payor were as follows for the three and six months ended December 31, 2018 and 2017:

	Three Months Ended				Six Months Ended
	December 31,				December 31,
	2018		2017		2018		2017
Medicare	$	3,886	$	5,237		8,406		10,586
Medicaid		6,335		4,242		10,609		8,036
Retail and Institutional Pharmacy		1,642		1,757		3,275		3,443
Managed Care & Other Insurance		1,749		2,074		2,871		3,965
Self-pay		319		108		548		211
Rent		92		88		180		176
Other		200		284		386		616
Total Net Revenues	$	14,223	$	13,790	$	26,275	$	27,033

Summary Information for Accounts Receivable

Summary information for accounts receivable is as follows:

	December 31, 2018			June 30, 2018
Accounts receivable (net of contractual allowances)	$	5,967		$	5,352
Less allowance for concession adjustments		(459	)		(529	)
Patient accounts receivable - net	$	5,508		$	4,823

Summary of Allowance for Concession Adjustments

The following is a summary of the activity in the allowance for concession adjustments for the Healthcare Services Segment and the Pharmacy Segment for the three and six months ended December 31, 2018 and 2017:

Three Months Ended December 31, 2018	Healthcare Services			Pharmacy			Total
Balance at October 1, 2018	$	185		$	266		$	451
Additions recognized as a reduction to revenues:
Continuing Operations		118			96			214
Discontinued Operations		(7	)		0			(7	)
Accounts written off, net of recoveries		(65	)		(134	)		(199	)
Balance at December 31, 2018	$	231		$	228		$	459

Six Months Ended December 31, 2018	Healthcare Services			Pharmacy			Total
Balance at July 1, 2018	$	253		$	276		$	529
Additions recognized as a reduction to revenues:
Continuing Operations		152			199			351
Discontinued Operations		(13	)		0			(13	)
Accounts written off, net of recoveries		(161	)		(247	)		(408	)
Balance at December 31, 2018	$	231		$	228		$	459

Three Months Ended December 31, 2017	Healthcare Services			Pharmacy			Total
Balance at October 31, 2017	$	308		$	192		$	500
Additions recognized as a reduction to revenues:
Continuing Operations		160			88			248
Discontinued Operations		(6	)		0			(6	)
Accounts written off, net of recoveries		(136	)		(61	)		(197	)
Balance at December 31, 2017	$	326		$	219		$	545

Six Months Ended December 31, 2017	Healthcare Services			Pharmacy			Total
Balance at July 1, 2017	$	328		$	224		$	552
Additions recognized as a reduction to revenues:
Continuing Operations		230			208			438
Discontinued Operations		6			0			6
Accounts written off, net of recoveries		(238	)		(213	)		(451	)
Balance at December 31, 2017	$	326		$	219		$	545

Accounting Standards Update 2014-09 [Member]

Summary of Revenues

Revenues for the six months ended December 31, 2017 and the fiscal years ended June 30, 2018 and June 30, 2017 are summarized in the following tables:

	Six Months Ended			Fiscal Years Ended June 30,
	December 31, 2017			2018			2017
Total Net Revenues	$	27,241		$	52,872		$	53,288
Adjustment for bad debts of Pharmacy segment		(208	)		(703	)		(438	)
Net Revenues	$	27,033		$	52,169		$	52,850
Total Cost of goods sold	$	9,550		$	18,529		$	19,917
Adjustment for bad debts of Pharmacy segment		0			0			0
Cost of goods sold	$	9,550		$	18,529		$	19,917
Total Expenses	$	27,420		$	54,866		$	57,798
Adjustment for bad debts of Pharmacy segment		(208	)		(703	)		(438	)
Total Expenses	$	27,212		$	54,163		$	57,360