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Trade Accounts and Notes Receivable, Net
12 Months Ended
Jun. 30, 2021
Receivables [Abstract]  
Trade Accounts and Notes Receivable, Net Trade Accounts and Notes Receivable, Net
The Company maintains an allowance for doubtful accounts receivable for estimated future expected credit losses resulting from customers’ failure to make payments on accounts receivable due to the Company. The Company has notes receivable with certain customers, which are included in “Accounts receivable, less allowance” in the Condensed Consolidated Balance Sheets.

Management determines the estimate of the allowance for doubtful accounts receivable by considering a number of factors, including: (i) historical experience, (ii) aging of the accounts receivable, (iii) specific information obtained by the Company on the financial condition and the current creditworthiness of its customers, (iv) the current economic and country-specific environment and (v) reasonable and supportable forecasts about collectability. Expected credit losses are estimated on a pool basis when similar risk characteristics exist using an age-based reserve model. Receivables that do not share risk characteristics are evaluated on an individual basis. Estimates of expected credit losses on trade receivables are recorded at inception and adjusted over the contractual life.

The changes in the allowance for doubtful accounts for the fiscal years ended June 30, 2021, June 30, 2020 and June 30, 2019 are set forth in the tables below.

DescriptionBalance at
Beginning
of Period
Amounts
Charged to
Expense
Write-offs
Other (1)
Balance at
End of
Period
Allowance for bad debt:
Year ended June 30, 2019$33,843 1,712 (9,005)971 $27,521 
Trade and current note receivable allowance$27,521 
Year ended June 30, 2020$27,521 1,621 (5,176)(2,060)$21,906 
Trade and current note receivable allowance$21,906 
Year ended June 30, 2021$21,906 338 (4,556)1,653 $19,341 
Trade and current note receivable allowance$19,341 

(1)"Other" amounts include recoveries and the effect of foreign currency fluctuations for the fiscal years ended June 30, 2021, 2020, and 2019, respectively.