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Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Jul. 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule II - Valuation and Qualifying Accounts and Reserves | Schedule II COMTECH TELECOMMUNICATIONS CORP. AND SUBSIDIARIES Valuation and Qualifying Accounts and Reserves Fiscal Years Ended July 31, 2021, 2020 and 2019
Column A |  | Column B |  | Column C Additions |  |  |  | Column D |  |  |  | Column E
Description |  | Balance at beginning of period |  | Charged to cost and expenses |  |  |  | Charged to other accounts - describe |  |  |  | Transfers (deductions) - describe |  |  |  | Balance at end of period
Allowance for doubtful accounts receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2021 |  | $ | 1,769,000 |  |  | (18,000) |  |  | (A) |  | 215,000 |  |  | (B) |  | (318,000) |  |  | (C) |  | $ | 1,648,000 |
2020 |  | 1,867,000 |  |  | 45,000 |  |  | (A) |  | — |  |  |  |  | (143,000) |  |  | (C) |  | 1,769,000 |
2019 |  | 1,761,000 |  |  | 1,136,000 |  |  | (A) |  | — |  |  |  |  | (1,030,000) |  |  | (C) |  | 1,867,000 |
Inventory reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2021 |  | $ | 19,076,000 |  |  | 4,364,000 |  |  | (D) |  | — |  |  |  |  | (3,211,000) |  |  | (E) |  | $ | 20,229,000 |
2020 |  | 19,696,000 |  |  | 1,647,000 |  |  | (D) |  | — |  |  |  |  | (2,267,000) |  |  | (E) |  | 19,076,000 |
2019 |  | 17,427,000 |  |  | 6,015,000 |  |  | (D) |  | — |  |  |  |  | (3,746,000) |  |  | (E) |  | 19,696,000 |
Valuation allowance for deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2021 |  | $ | 11,471,000 |  |  | 17,750,000 |  |  | (F) |  | — |  |  |  |  | (837,000) |  |  | (F) |  | $ | 28,384,000 |
2020 |  | 12,568,000 |  |  | 750,000 |  |  | (F) |  | — |  |  |  |  | (1,847,000) |  |  | (F) |  | 11,471,000 |
2019 |  | 11,854,000 |  |  | 58,000 |  |  | (F) |  | 656,000 |  |  | (G) |  | — |  |  |  |  | 12,568,000 |
(A)Provision for doubtful accounts. (B)Increase due to our adoption FASB ASU No. 2016-13 ("CECL”). See Note (1)(n) "Summary of Significant Accounting and Reporting Policies" for further discussion (C)Write-off of uncollectible receivables. (D)Provision for excess and obsolete inventory. (E)Write-off of inventory. (F)Change in valuation allowance. See Note (9) - "Income Taxes" for further discussion. (G)Acquisition related valuation allowance charged to goodwill.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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