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Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Jul. 31, 2023
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, 2023, 2022 and 2021
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, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2023 |  | $ | 2,337,000 |  |  | 261,000 |  |  | (A) |  | — |  |  |  |  | (509,000) |  |  | (B) |  | $ | 2,089,000 |
2022 |  | 1,648,000 |  |  | 838,000 |  |  | (A) |  | — |  |  |  |  | (149,000) |  |  | (B) |  | 2,337,000 |
2021 |  | 1,769,000 |  |  | (18,000) |  |  | (A) |  | 215,000 |  |  | (C) |  | (318,000) |  |  | (B) |  | 1,648,000 |
Inventory reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2023 |  | $ | 23,121,000 |  |  | 4,871,000 |  |  | (D) |  | — |  |  |  |  | (3,333,000) |  |  | (E) |  | $ | 24,659,000 |
2022 |  | 20,229,000 |  |  | 4,447,000 |  |  | (D) |  | — |  |  |  |  | (1,555,000) |  |  | (E) |  | 23,121,000 |
2021 |  | 19,076,000 |  |  | 4,364,000 |  |  | (D) |  | — |  |  |  |  | (3,211,000) |  |  | (E) |  | 20,229,000 |
Valuation allowance for deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2023 |  | $ | 31,227,000 |  |  | 4,617,000 |  |  | (F) |  | — |  |  |  |  | (1,366,000) |  |  | (F) |  | $ | 34,478,000 |
2022 |  | 28,384,000 |  |  | 2,947,000 |  |  | (F) |  | — |  |  |  |  | (104,000) |  |  | (F) |  | 31,227,000 |
2021 |  | 11,471,000 |  |  | 17,750,000 |  |  | (F) |  | — |  |  |  |  | (837,000) |  |  | (F) |  | 28,384,000 |
(A)Provision for doubtful accounts. (B)Write-off of uncollectible receivables. (C)Increase due to our August 1, 2020 adoption of FASB ASU No. 2016-13, on a modified-retrospective basis, which requires companies to utilize an impairment model (current expected credit loss ("CECL”)) for most financial assets measured at amortized cost and certain other financial instruments, which include, but are not limited to trade receivables and contract assets. (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.

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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 -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
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- References No definition available. + Details
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