ACCOUNTS RECEIVABLE (Notes)

12 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Accounts Receivable

Accounts receivable includes unsecured trade receivables due from customers.  The Company performs credit evaluations of its customers and does not require collateral to establish an account receivable.  Accounts receivable from the Company's largest customer as of June 30, 2017, and two largest customers as of June 30, 2016, represented approximately 31% and 18% of trade account receivables, respectively.

The Company evaluates collectibility of accounts receivable based on a number of factors.  Accounts receivable are considered to be past due if unpaid one day after their due date.  An allowance for doubtful accounts is recorded for past due receivable balances based on a review of the past due item and general economic conditions.  The Company writes off accounts receivable when they become uncollectible.

Changes in the allowance for doubtful accounts, including amounts written off, provision charged to expense, and recoveries of previously written-off accounts, were as follows:

Fiscal Year Ended June 30,	Balance, beginning of year		Net increase in allowance	Balance, end of year
2017	$	55,175	697	$	55,872
2016	$	26,052	29,123	$	55,175

The majority of international customers, outside of Canada, purchase products on a cash against documents or cash in advance basis. Approximately 15% and 28% of the Company's trade accounts receivable at June 30, 2017 and 2016, were foreign receivables denominated in U.S. dollars.