XML 46 R36.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Accounts Receivable (Details) (USD $) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Apr. 30, 2015 | Jul. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Total accounts receivable | 68,378,000 us-gaap_AccountsReceivableGrossCurrent | 55,514,000 us-gaap_AccountsReceivableGrossCurrent
Less allowance for doubtful accounts | 757,000 us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent | 627,000 us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Accounts receivable, net | 67,621,000 us-gaap_AccountsReceivableNetCurrent | 54,887,000 us-gaap_AccountsReceivableNetCurrent
Accounts Receivable | Major customer | U.S. Prime Contractor |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Percentage of total accounts receivable | 41.00%us-gaap_ConcentrationRiskPercentage1 / us-gaap_ConcentrationRiskByBenchmarkAxis = us-gaap_AccountsReceivableMember / us-gaap_ConcentrationRiskByTypeAxis = us-gaap_CustomerConcentrationRiskMember / us-gaap_MajorCustomersAxis = cmtl_U.S.PrimeContractorMember | 18.00%us-gaap_ConcentrationRiskPercentage1 / us-gaap_ConcentrationRiskByBenchmarkAxis = us-gaap_AccountsReceivableMember / us-gaap_ConcentrationRiskByTypeAxis = us-gaap_CustomerConcentrationRiskMember / us-gaap_MajorCustomersAxis = cmtl_U.S.PrimeContractorMember
Billed Receivables | Commercial Customers |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Total accounts receivable | 27,340,000 us-gaap_AccountsReceivableGrossCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = us-gaap_BilledRevenuesMember / us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis = cmtl_CommercialCustomersMember | 31,681,000 us-gaap_AccountsReceivableGrossCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = us-gaap_BilledRevenuesMember / us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis = cmtl_CommercialCustomersMember
Billed Receivables | U.S. Government and Its Agencies |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Total accounts receivable | 11,259,000 us-gaap_AccountsReceivableGrossCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = us-gaap_BilledRevenuesMember / us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis = us-gaap_GovernmentMember | 10,316,000 us-gaap_AccountsReceivableGrossCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = us-gaap_BilledRevenuesMember / us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis = us-gaap_GovernmentMember
Unbilled Receivables on Contracts-In-Progress |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Total accounts receivable | 29,779,000 us-gaap_AccountsReceivableGrossCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember | 13,517,000 us-gaap_AccountsReceivableGrossCurrent / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember
Unbilled receivables on contracts-in-progress due from U.S. government and its agencies | 1,242,000 us-gaap_GovernmentContractReceivableUnbilledAmounts / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember | 770,000 us-gaap_GovernmentContractReceivableUnbilledAmounts / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember
Retainage included in unbilled receivables | 0 us-gaap_ContractReceivableRetainageDueOneYearOrLess / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember | 120,000 us-gaap_ContractReceivableRetainageDueOneYearOrLess / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember
Unbilled Receivables on Contracts-In-Progress | Major customer | U.S. Prime Contractor |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Unbilled receivable related to our large over-the-horizon microwave system contracts | 27,990,000 us-gaap_UnbilledContractsReceivable / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember / us-gaap_ConcentrationRiskByTypeAxis = us-gaap_CustomerConcentrationRiskMember / us-gaap_MajorCustomersAxis = cmtl_U.S.PrimeContractorMember | 9,990,000 us-gaap_UnbilledContractsReceivable / us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis = cmtl_UnbilledReceivablesOnContractsInProgressMember / us-gaap_ConcentrationRiskByTypeAxis = us-gaap_CustomerConcentrationRiskMember / us-gaap_MajorCustomersAxis = cmtl_U.S.PrimeContractorMember

X
- Details
Name: | us-gaap_AccountsNotesAndLoansReceivableLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amounts due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer) for goods or services (including trade receivables) that have been delivered or sold in the normal course of business. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 3 -Subparagraph a, b -Article 5 + Details
Name: | us-gaap_AccountsReceivableGrossCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3-4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph a(1) -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13537-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6404-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13531-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6351-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph c -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 910 -SubTopic 310 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6471494&loc=d3e49370-109356 + Details
Name: | us-gaap_ContractReceivableRetainageDueOneYearOrLess
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Unbilled amounts (net of unliquidated progress payments) of government contract receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 912 -SubTopic 310 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6471842&loc=d3e55376-109406 + Details
Name: | us-gaap_GovernmentContractReceivableUnbilledAmounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the entity and, at a minimum, one other party. An example would be amounts associated with contracts or programs where the recognized revenue for performance thereunder exceeds the amounts billed under the terms thereof as of the date of the balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3(c)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph c(3) -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 912 -SubTopic 310 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6471842&loc=d3e55302-109406 + Details
Name: | us-gaap_UnbilledContractsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis=cmtl_UnbilledReceivablesOnContractsInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis=us-gaap_BilledRevenuesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |