ACCOUNTS AND NOTES RECEIVABLE (Tables)

9 Months Ended

Mar. 31, 2014

ACCOUNTS AND NOTES RECEIVABLE

Schedule of accounts and notes receivable

	Accounts and Notes Receivable as of March 31, 2014						Accounts and Notes Receivable as of June 30, 2013
	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	$	207,296	$	2,336	$	204,960	$	170,598	$	1,589	$	169,009
Contract term greater than one year:
Trade receivables, current	102,861		74,289		28,572		82,600		63,193		19,407
Trade receivables, noncurrent	35,968		6,166		29,802		40,178		17,961		22,217
	138,829		80,455		58,374		122,778		81,154		41,624
Lease receivables, current	6,767		6,767		—		6,701		6,701		—
Lease receivables, noncurrent	15,532		15,532		—		9,928		9,928		—
	22,299		22,299		—		16,629		16,629		—
Notes receivable, current	5,485		5,485		—		3,411		3,411		—
Notes receivable, noncurrent	13,688		13,688		—		17,114		17,114		—
	19,173		19,173		—		20,525		20,525		—
Total current	322,409		88,877		233,532		263,310		74,894		188,416
Total noncurrent	65,188		35,386		29,802		67,220		45,003		22,217
Total	$	387,597	$	124,263	$	263,334	$	330,530	$	119,897	$	210,633

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, 2014 is summarized below:

	Allowance for Doubtful Accounts
	Beginning Balance as of June 30, 2013				Charge- offs		Recoveries		Provision			Ending Balance as of March 31, 2014			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	$		(4,505	)	$	524	$	71	$	(662	)	$	(4,572	)	$	(1,525	)	$	(3,047	)
Contract term greater than one year:
Trade receivables, current	(10,308			)	74		560		(1,429		)	(11,103		)	(8,206		)	(2,897		)
Trade receivables, noncurrent	(1,764			)	112		1,656		(1,494		)	(1,490		)	—			(1,490		)
	(12,072			)	186		2,216		(2,923		)	(12,593		)	(8,206		)	(4,387		)
Lease receivables, current	—				—		—		(97		)	(97		)	(97		)	—
Lease receivables, noncurrent	—				—		—		(2		)	(2		)	(2		)	—
	—				—		—		(99		)	(99		)	(99		)	—
Notes receivable, current	—				—		—		—			—			—			—
Notes receivable, noncurrent	—				—		—		—			—			—			—
	—				—		—		—			—			—			—
Total current	(14,813			)	598		631		(2,188		)	(15,772		)	(9,828		)	(5,944		)
Total noncurrent	(1,764			)	112		1,656		(1,496		)	(1,492		)	(2		)	(1,490		)
Total	$	(16,577		)	$	710	$	2,287	$	(3,684	)	$	(17,264	)	$	(9,830	)	$	(7,434	)

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	)

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, 2014:

	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	$	8,187	$	2,499	$	7,694	$	18,380	$	120,449	$	138,829	$	18,380	$	—
Lease receivables	—		—		—		—		22,299		22,299		—		—
Notes receivable	—		—		—		—		19,173		19,173		—		—
Total	$	8,187	$	2,499	$	7,694	$	18,380	$	161,921	$	180,301	$	18,380	$	—

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, 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	$	9,636	$	2,851	$	6,869	$	19,356	$	103,422	$	122,778	$	19,356	$	—
Lease receivables	—		—		—		—		16,629		16,629		—		—
Notes receivable	—		—		—		—		20,525		20,525		—		—
Total	$	9,636	$	2,851	$	6,869	$	19,356	$	140,576	$	159,932	$	19,356	$	—