RECEIVABLES (Tables)

3 Months Ended

Sep. 30, 2021

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

Receivables, net of their related allowance, consist of the following:


(in 000s)
As of	September 30, 2021				June 30, 2021
	Short-term		Long-term			Short-term		Long-term
Loans to franchisees	$	12,409	$	27,348		$	9,497	$	28,026
Receivables for U.S. assisted and DIY tax preparation and related fees	10,234		3,793			41,900		3,793
H&R Block Instant RefundTM receivables	681		92			2,357		159
H&R Block Emerald Advance® lines of credit	5,742		5,982			8,248		8,089
Software receivables from retailers	1,045		—			2,910		—
Royalties and other receivables from franchisees	3,703		151			6,167		178

Wave payment processing receivables	2,930		—			2,187		—
Other	20,085		1,218			15,666		1,350


Total	$	56,829	$	38,584		$	88,932	$	41,595

Schedule of Receivables Based On Year of Origination

Current balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by tax return year of origination, as of September 30, 2021 are as follows:


			(in 000s)

Tax return year of origination:	Balance		Non-Accrual
2020	$	1,921	$	1,157
2019 and prior	435		435

	2,356		$	1,592
Allowance	(1,583)
Net balance	$	773

Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, as of September 30, 2021, by fiscal year of origination, are as follows:


(in 000s)
Fiscal year of origination:	Balance		Non-Accrual
2021	$	23,638	$	23,638
2020 and prior	1,361		1,361
Revolving loans	14,429		12,462
	39,428		$	37,461
Allowance	(27,704)
Net balance	$	11,724

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the three months ended September 30, 2021 and 2020 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2021	$	27,704	$	60,272	$	87,976
Provision	—		1,850		1,850

Charge-offs, recoveries and other	—		(3,583)		(3,583)

Balances as of September 30, 2021	$	27,704	$	58,539	$	86,243
Balances as of July 1, 2020	$	32,034	$	52,166	$	84,200
Provision	(2,709)		2,709		—
Charge-offs, recoveries and other	—		(835)		(835)
Balances as of September 30, 2020	$	29,325	$	54,040	$	83,365