ACCOUNTS AND NOTES RECEIVABLE (Tables)

9 Months Ended

Mar. 31, 2013

ACCOUNTS AND NOTES RECEIVABLE

Schedule of accounts and notes receivable

	Accounts and Notes Receivable as of March 31, 2013						Accounts and Notes Receivable as of June 30, 2012
	Ending Balance		Ending Balance Individually Evaluated for Impairment		Ending Balance Collectively Evaluated for Impairment		Ending Balance		Ending Balance Individually Evaluated for Impairment		Ending Balance Collectively Evaluated for Impairment
	(in 000s)
Contract term less than one year:
Trade and other receivables, current	$	180,309	$	2,407	$	177,902	$	173,889	$	3,655	$	170,234
Contract term greater than one year:
Trade receivables, current	79,278		57,553		21,725		85,075		41,213		43,862
Trade receivables, noncurrent	32,567		12,255		20,312		30,476		7,213		23,263
	111,845		69,808		42,037		115,551		48,426		67,125
Lease receivables, current	6,098		6,098		—		14,763		14,763		—
Lease receivables, noncurrent	4,664		4,664		—		15,070		15,070		—
	10,762		10,762		—		29,833		29,833		—
Notes receivable, current	9,375		9,375		—		5,188		5,188		—
Notes receivable, noncurrent	10,530		10,530		—		13,269		13,269		—
	19,905		19,905		—		18,457		18,457		—
Total current	275,060		75,433		199,627		278,915		64,819		214,096
Total noncurrent	47,761		27,449		20,312		58,815		35,552		23,263
Total	$	322,821	$	102,882	$	219,939	$	337,730	$	100,371	$	237,359

Schedule of the allowance for doubtful accounts on accounts and notes receivable

The activity related to the allowance for doubtful accounts for the nine months ended March 31, 2013 is summarized below:

	Allowance for Doubtful Accounts
	Beginning Balance as of June 30, 2012			Charge- offs		Recoveries		Provision			Ending Balance as of March 31, 2013			Ending Balance Individually Evaluated for Impairment			Ending Balance Collectively Evaluated for Impairment
	(in 000s)
Contract term less than one year:
Trade and other receivables, current	$	(6,138	)	$	1,042	$	—	$	184		$	(4,912	)	$	(2,051	)	$	(2,861	)
Contract term greater than one year:
Trade receivables, current	(7,935		)	5,471		557		(7,364		)	(9,271		)	(7,068		)	(2,203		)
Trade receivables, noncurrent	(1,279		)	1,285		—		(1,117		)	(1,111		)	—			(1,111		)
	(9,214		)	6,756		557		(8,481		)	(10,382		)	(7,068		)	(3,314		)
Lease receivables, current	—			—		—		—			—			—			—
Lease receivables, noncurrent	—			—		—		—			—			—			—
	—			—		—		—			—			—			—
Notes receivable, current	—			—		—		—			—			—			—
Notes receivable, noncurrent	(1,750		)	—		—		(806		)	(2,556		)	(2,556		)	—
	(1,750		)	—		—		(806		)	(2,556		)	(2,556		)	—
Total current	$	(14,073	)	$	6,513	$	557	$	(7,180	)	$	(14,183	)	$	(9,119	)	$	(5,064	)
Total noncurrent	(3,029		)	1,285		—		(1,923		)	(3,667		)	(2,556		)	(1,111		)
Total	$	(17,102	)	$	7,798	$	557	$	(9,103	)	$	(17,850	)	$	(11,675	)	$	(6,175	)

The activity related to the allowance for doubtful accounts for the nine months ended March 31, 2012 is summarized below:

	Allowance for Doubtful Accounts
	Beginning Balance as of June 30, 2011			Charge- offs		Recoveries		Provision			Ending Balance as of March 31, 2012			Ending Balance Individually Evaluated for Impairment			Ending Balance Collectively Evaluated for Impairment
	(in 000s)
Contract term less than one year:
Trade and other receivables, current	$	(5,875	)	$	719	$	241	$	(1,290	)	$	(6,205	)	$	(2,506	)	$	(3,699	)
Contract term greater than one year:
Trade receivables, current	(5,184		)	336		241		(2,900		)	(7,507		)	(4,497		)	(3,010		)
Trade receivables, noncurrent	(507		)	1,041		—		(2,322		)	(1,788		)	(457		)	(1,331		)
	(5,691		)	1,377		241		(5,222		)	(9,295		)	(4,954		)	(4,341		)
Lease receivables, current	—			—		—		—			—			—			—
Lease receivables, noncurrent	—			—		—		—			—			—			—
	—			—		—		—			—			—			—
Notes receivable, current	—			—		—		—			—			—			—
Notes receivable, noncurrent	—			—		—		(1,750		)	(1,750		)	(1,750		)	—
	—			—		—		(1,750		)	(1,750		)	(1,750		)	—
Total current	$	(11,059	)	$	1,055	$	482	$	(4,190	)	$	(13,712	)	$	(7,003	)	$	(6,709	)
Total noncurrent	(507		)	1,041		—		(4,072		)	(3,538		)	(2,207		)	(1,331		)
Total	$	(11,566	)	$	2,096	$	482	$	(8,262	)	$	(17,250	)	$	(9,210	)	$	(8,040	)

Schedule of aging of past due accounts receivables

The following summarizes the aging of past due receivables, excluding trade accounts receivable with a contract term less than one year, as of March 31, 2013:

	1 to 90 Days Past Due		91 to 180 Days Past Due		181 + Days Past Due		Total Past Due		Current		Total Receivable		Recorded Investment in Receivables on Nonaccrual Status		Recorded Investment 90 Days and Accruing
	(in 000s)
Trade receivables	$	8,385	$	3,766	$	6,201	$	18,352	$	93,493	$	111,845	$	18,352	$	—
Lease receivables	—		—		—		—		10,762		10,762		—		—
Notes receivable	1,512		1,498		4,781		7,791		12,114		19,905		18,731		—
Total	$	9,897	$	5,264	$	10,982	$	26,143	$	116,369	$	142,512	$	37,083	$	—

The following summarizes the aging of past due receivables, excluding trade accounts receivable with a contract term less than one year, as of June 30, 2012:

	1 to 90 Days Past Due		91 to 180 Days Past Due		181 + Days Past Due		Total Past Due		Current		Total Receivable		Recorded Investment in Receivables on Nonaccrual Status		Recorded Investment 90 Days and Accruing
	(in 000s)
Trade receivables	$	7,278	$	4,197	$	8,735	$	20,210	$	95,341	$	115,551	$	20,210	$	—
Lease receivables	—		—		—		—		29,833		29,833		—		—
Notes receivable	1,427		1,423		319		3,169		15,288		18,457		18,457		—
Total	$	8,705	$	5,620	$	9,054	$	23,379	$	140,462	$	163,841	$	38,667	$	—

Impaired Loans

	Impaired Loans
	Recorded Investment		Unpaid Principal Balance		Related Allowance			Average Recorded Investment		Interest Income Recognized
	(in 000s)
As of March 31, 2013:
With an allowance recorded:
Notes receivable	$	2,856	$	2,856	$	(2,556	)	$	2,856	$	—
With no related allowance recorded:
Notes receivable	—		—		—			—		—
Total	$	2,856	$	2,856	$	(2,556	)	$	2,856	$	—
As of June 30, 2012:
With an allowance recorded:
Notes receivable	$	2,856	$	2,856	$	(1,750	)	$	2,856	$	—
With no related allowance recorded:
Notes receivable	—		—		—			—		—
Total	$	2,856	$	2,856	$	(1,750	)	$	2,856	$	—