Non-trade and notes receivable

6 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Non-trade and notes receivable

Trade accounts receivable, netTrade accounts receivable are initially recorded at their net collectible amount and are generally recorded at the time the revenue from the sales transaction is recorded. We evaluate the collectibility of our receivables based on historical experience and current and forecasted economic conditions based on management's judgment. Additionally, receivables are written off to bad debt when management makes a final determination of uncollectibility. Allowance for credit losses was $17,056 and $11,644 at December 31, 2020 and June 30, 2020, respectively.Non-trade and notes receivable

The non-trade and notes receivable caption in the Consolidated Balance Sheet is comprised of the following components:

	December 31, 2020		June 30, 2020
Notes receivable	$	154,469	$	97,370
Accounts receivable, other	158,121		147,500
Total	$	312,590	$	244,870