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REVENUE
 6 Months Ended
Dec. 26, 2020
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
The company recognizes revenues when its performance obligations are satisfied in an amount that reflects the consideration Sysco expects to be entitled to receive in exchange for those goods and services. After completion of Sysco’s performance obligations, the company has an unconditional right to consideration as outlined in its contracts with customers. Sysco’s customer receivables will generally be collected in less than 30 days in accordance with the underlying payment terms. Customer receivables, which are included in accounts receivable, less allowances in the consolidated balance sheet, were $2.6 billion and $2.7 billion as of December 26, 2020 and June 27, 2020, respectively.

Sysco has certain customer contracts in which upfront monies are paid to its customers. These payments have become industry practice and are not related to financing of the customer’s business. They are not associated with any distinct good or service to be received from the customer and, therefore, are treated as a reduction of transaction prices. All upfront payments are capitalized in other assets and amortized over the life of the contract or the expected life of the relationship with the customer. As of December 26, 2020, Sysco’s contract assets were not significant. Sysco has no significant commissions paid that are directly attributable to obtaining a particular contract.

The following tables present our sales disaggregated by reportable segment and sales mix for the company’s principal product categories for the periods presented:

13-Week Period Ended Dec. 26, 2020
US Foodservice OperationsInternational Foodservice OperationsSYGMAOtherTotal
(In thousands)
Principal Product Categories
Fresh and frozen meats$1,500,064 $267,817 $402,133 $— $2,170,014 
Canned and dry products1,406,053 383,170 32,867 — 1,822,090 
Frozen fruits, vegetables, bakery and other1,070,227 394,706 275,422 — 1,740,355 
Poultry844,377 174,717 217,621 — 1,236,715 
Dairy products818,810 208,208 142,966 — 1,169,984 
Paper and disposables715,775 92,954 182,094 8,675 999,498 
Fresh produce696,879 145,565 66,528 — 908,972 
Seafood407,955 69,680 26,387 — 504,022 
Beverage products168,902 73,422 142,208 10,728 395,260 
Other (1)
295,101 157,550 32,175 127,246 612,072 
Total Sales$7,924,143 $1,967,789 $1,520,401 $146,649 $11,558,982 

(1)Other sales relate to non-food products, including textiles and amenities for our hotel supply business, equipment, and other janitorial products, medical supplies and smallwares.
13-Week Period Ended Dec. 28, 2019
US Foodservice OperationsInternational Foodservice OperationsSYGMAOtherTotal
(In thousands)
Principal Product Categories
Fresh and frozen meats$2,071,447 $409,483 $392,584 $— $2,873,514 
Canned and dry products1,861,743 578,998 38,652 — 2,479,393 
Frozen fruits, vegetables, bakery and other1,459,470 572,991 266,540 — 2,299,001 
Dairy products1,139,820 299,830 142,967 — 1,582,617 
Poultry1,064,679 214,781 200,481 — 1,479,941 
Fresh produce952,857 256,183 59,318 — 1,268,358 
Paper and disposables689,890 90,778 166,313 15,290 962,271 
Seafood601,709 129,065 23,383 — 754,157 
Beverage products276,626 130,766 139,106 20,912 567,410 
Other (1)
295,334 207,178 26,549 229,319 758,380 
Total Sales$10,413,575 $2,890,053 $1,455,893 $265,521 $15,025,042 

(1)Other sales relate to non-food products, including textiles and amenities for our hotel supply business, equipment and subscription sales for our Sysco Labs business, and other janitorial products, medical supplies and smallwares.


26-Week Period Ended Dec. 26, 2020
US Foodservice OperationsInternational Foodservice OperationsSYGMAOtherTotal
(In thousands)
Principal Product Categories
Fresh and frozen meats$2,997,869 $581,989 $831,053 $— $4,410,911 
Canned and dry products2,812,198 774,747 62,440 — 3,649,385 
Frozen fruits, vegetables, bakery and other2,127,476 821,271 532,209 — 3,480,956 
Poultry1,679,256 353,743 434,255 — 2,467,254 
Dairy products1,655,075 441,164 289,995 — 2,386,234 
Paper and disposables1,396,600 183,663 361,268 20,313 1,961,844 
Fresh produce1,407,799 316,103 131,510 — 1,855,412 
Seafood890,652 158,247 51,483 — 1,100,382 
Beverage products348,919 150,888 290,799 21,938 812,544 
Other (1)
529,832 349,667 59,537 272,403 1,211,439 
Total Sales$15,845,676 $4,131,482 $3,044,549 $314,654 $23,336,361 

(1)Other sales relate to non-food products, including textiles and amenities for our hotel supply business, equipment and subscription sales for our Sysco Labs business, and other janitorial products, medical supplies and smallwares.
26-Week Period Ended Dec. 28, 2019
US Foodservice OperationsInternational Foodservice OperationsSYGMAOtherTotal
(In thousands)
Principal Product Categories
Fresh and frozen meats$4,146,747 $821,638 $773,962 $— $5,742,347 
Canned and dry products3,760,632 1,165,622 75,842 — 5,002,096 
Frozen fruits, vegetables, bakery and other2,908,688 1,125,005 520,995 — 4,554,688 
Dairy products2,288,201 612,008 288,888 — 3,189,097 
Poultry2,154,785 433,381 404,749 — 2,992,915 
Fresh produce1,951,020 513,941 120,252 — 2,585,213 
Paper and disposables1,409,431 189,120 334,748 32,663 1,965,962 
Seafood1,287,119 278,656 48,238 — 1,614,013 
Beverage products567,412 263,618 282,785 45,240 1,159,055 
Other (1)
598,173 399,452 52,428 472,608 1,522,661 
Total Sales$21,072,208 $5,802,441 $2,902,887 $550,511 $30,328,047 

(1)Other sales relate to non-food products, including textiles and amenities for our hotel supply business, equipment and subscription sales for our Sysco Labs business, and other janitorial products, medical supplies and smallwares.
Credit Risk

Sysco is potentially subject to group concentrations of credit risk with respect to accounts receivable, as large amounts of the company’s trade receivables are concentrated on customers within the food away from home industry across North America and Europe. The prolonged disruption of Sysco’s customers’ businesses due to the COVID-19 pandemic has created additional bad debt risk for the company. Many of Sysco’s customers, including those in the restaurant, hospitality and education segments, are operating at a substantially reduced volume due to governmental requirements for closures or other social-distancing measures, and a portion of Sysco’s customers are closed. Some of these customers have ceased paying their outstanding receivables, creating uncertainty as to their collectability.

Sysco determines the past due status of trade receivables based on contractual terms with each customer, evaluates the collectability of accounts receivable to determine an appropriate allowance for doubtful accounts. To calculate an allowance for doubtful accounts, the company estimates uncollectible amounts based on historical loss experience, including those experienced during times of local and regional disasters, current conditions and collection rates, and expectations regarding future losses. The COVID-19 pandemic is more widespread and longer in duration than historical events impacting Sysco’s business, and it is possible that actual uncollectible amounts will differ from historical results.

In the first 26 weeks of fiscal 2021, Sysco recognized a net $94.2 million benefit on its provision for losses on receivables. In the third and fourth quarters of fiscal 2020, the company experienced an increase in past due receivables and recognized additional bad debt charges on its trade receivables that were outstanding at the time the pandemic caused closures among our customers in mid-March 2020. These receivables were all created in fiscal 2020 and are referred to as pre-pandemic receivables. In the first 26 weeks of fiscal 2021, collections of the company’s pre-pandemic receivables have improved, and its reserve for doubtful accounts has been reduced accordingly, resulting in a $128.9 million benefit. Additional reserves of $34.7 million were recorded in the first 26 weeks of fiscal 2021 for receivables relating to periods beginning after the onset of the COVID-19 pandemic. Below is a summary of the activity in the allowance for credit losses for trade receivables for the first 26 weeks of fiscal 2021:

26-Week Period Ended
Dec. 26, 2020
(In thousands)
Balance at beginning of period$334,810 
Charged to costs and expenses(94,242)
Customer accounts written off, net of recoveries22,675 
Other adjustments(8,896)
Balance at end of period$254,347