OTHER FINANCIAL STATEMENT DATA

12 Months Ended

Jun. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

OTHER FINANCIAL STATEMENT DATA

OTHER FINANCIAL STATEMENT DATAThe following provides additional information concerning selected balance sheet accounts:

	June 30,
	2022		2021
	(Dollars in thousands)
Other current assets:
Prepaid assets	$	1,816	$	4,121
Restricted cash	10,423		9,961
Other	1,745		2,935
Total other current assets	$	13,984	$	17,017
Property and equipment:
Buildings and improvements	$	8,228	$	8,251
Equipment, furniture and leasehold improvements	14,260		28,782
Internal use software	34,824		34,644
Total property and equipment	57,312		71,677
Less accumulated depreciation and amortization	(44,477)		(54,771)
Total property and equipment, net	$	12,835	$	16,906
Accrued expenses:
Payroll and payroll related costs	$	7,767	$	16,175
Insurance	5,012		7,525
Rent and related real estate costs	4,585		11,197
Deferred revenue	7,823		8,164
Other	8,597		8,181
Total accrued expenses	$	33,784	$	51,242
Other non-current liabilities:
Deferred income taxes	$	10,979	$	10,650
Insurance	9,744		12,722
Deferred benefits	6,308		10,028
Deferred franchise fees	30,038		38,936
Other	1,905		2,739
Total other non-current liabilities	$	58,974	$	75,075

The following provides additional information concerning other intangibles, net:

	June 30,
	2022							2021
	Weighted Average Amortization Periods (1)	Cost (2)		Accumulated Amortization (2)		Net		Weighted Average Amortization Periods (1)	Cost (2)		Accumulated Amortization (2)		Net
	(In years)	(Dollars in thousands)						(In years)	(Dollars in thousands)
Brand assets and trade names	36	$	5,421	$	(3,234)	$	2,187	35	$	6,040	$	(3,568)	$	2,472
Franchise agreements	20	7,719		(6,756)		963		19	10,099		(8,901)		1,198
Other	20	354		(278)		76		20	366		(275)		91
Total	26	$	13,494	$	(10,268)	$	3,226	24	$	16,505	$	(12,744)	$	3,761

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(1)All intangible assets have been assigned an estimated finite useful life and are amortized on a straight-line basis over the number of years that approximate their expected period of benefit (ranging from three to 40 years).

(2)The change in the gross carrying value and accumulated amortization of other intangible assets is impacted by foreign currency.

Total amortization expense related to intangible assets during fiscal years 2022 and 2021 was approximately $0.4 and $0.8 million, respectively. As of June 30, 2022, future estimated amortization expense related to intangible assets is estimated as follows (in thousands):

2023	$	365
2024	302
2025	302
2026	302
2027	302
Thereafter	1,653
Total	$	3,226

The following provides supplemental disclosures of cash flow activity:

	Fiscal Years
	2022		2021
	(Dollars in thousands)
Cash paid (received) for:
Interest	$	11,786	$	11,940
Taxes and penalties, net	(1,400)		(2,636)
Non-cash investing activities:
Unpaid capital expenditures	35		312