Property, Plant and Equipment

9 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

Note 8. Property, Plant and Equipment


(In thousands)	March 31, 2023		June 30, 2022
Buildings and facilities	$	93,115	$	92,948
Machinery, vehicles and equipment	218,760		219,095

Capitalized software	11,819		25,467
Office furniture and equipment	12,225		14,347
	$	335,919	$	351,857
Accumulated depreciation	(215,573)		(224,760)
Land	11,053		11,053
Property, plant and equipment, net	$	131,399	$	138,150

Coffee Brewing Equipment (“CBE”) and Service

Capitalized CBE included in machinery and equipment above are:


(In thousands)	March 31, 2023		June 30, 2022
Coffee Brewing Equipment	$	94,105	$	93,549
Accumulated depreciation	(68,064)		(68,938)
Coffee Brewing Equipment, net	$	26,041	$	24,611

Depreciation expense related to capitalized CBE and other CBE related expenses provided to customers and reported in cost of goods sold were as follows:


	Three Months Ended March 31,				Nine Months Ended March 31,
(In thousands)	2023		2022		2023		2022
Depreciation expense in COGS	$	1,785	$	1,829	$	5,403	$	5,698
CBE Costs excl. depreciation exp	8,950		6,479		23,370		18,242

Other expenses related to CBE provided to customers, such as the cost of servicing that equipment (including service employees’ salaries, cost of transportation and the cost of supplies and parts), are considered directly attributable to the generation of revenues from the customers. Therefore, these costs are included in cost of goods sold.