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Accounts Receivable
 6 Months Ended
Jan. 31, 2022
Receivables [Abstract]  
Accounts Receivable Accounts Receivable
Accounts receivable consist of the following at:
 January 31, 2022July 31, 2021
Receivables from commercial and international customers$75,095,000 86,890,000 
Unbilled receivables from commercial and international customers34,803,000 36,131,000 
Receivables from the U.S. government and its agencies29,079,000 33,381,000 
Unbilled receivables from the U.S. government and its agencies1,425,000 3,356,000 
Total accounts receivable140,402,000 159,758,000 
Less allowance for doubtful accounts1,635,000 1,648,000 
Accounts receivable, net$138,767,000 158,110,000 
Unbilled receivables as of January 31, 2022 relate to contracts-in-progress for which revenue has been recognized, but for which we have not yet earned the right to bill the customer for work performed to-date. Under ASC 606, unbilled receivables constitute contract assets. Management estimates that a substantial portion of the amounts not yet billed at January 31, 2022 will be billed and collected within one year.

As of January 31, 2022, 21.7%, 15.2% and 14.7% of total accounts receivable related to the U.S. government (and its agencies), AT&T, Inc. and Verizon, respectively.
As of July 31, 2021, 23.0%, 12.7% and 12.1% of total accounts receivable related to the U.S. government and its agencies, AT&T, Inc. and Verizon, respectively.