Note 4. Receivables

Accounts receivable is net of an allowance for doubtful accounts of $40 million and $35 million at June 30, 1997 and 1996, respectively.

The Company finances the sale of computer systems to certain of its clients. These finance receivables, substantially all of which are due from automobile and truck dealerships, are reflected in the consolidated balance sheets as follows:

1997
1996
(In Thousands)
Current
Long-Term
Current
Long-Term
June 30,
Receivables
$134,506
$221,783
$126,415
$243,522
Less:
Allowance for doubtful accounts
(13,401)
(20,370)
(14,715)
(25,727)
Unearned income
(24,048)
(24,642)
(25,144)
(29,611)
$97,057
$176,771
$86,556
$188,184

Unearned income from finance receivables represents the excess of gross receivables over the sales price of the computer systems financed. Unearned income is amortized using the interest method to maintain a constant rate of return on the net investment over the term of each contract.

Long-term receivables at June 30, 1997 mature as follows:

(In thousands)

1999
$99,989
2000
68,958
2001
37,739
2002
12,203
Thereafter
2,894
$221,783