XML 34 R12.htm IDEA: XBRL DOCUMENT
v3.24.3

Accounts Receivable | 12 Months Ended
--- | ---
Jul. 31, 2024
Receivables [Abstract] |
Accounts Receivable | Accounts Receivable Accounts receivable consists of the following at July 31, 2024 and 2023:
|  | 2024 |  | 2023
Receivables from commercial and international customers |  | $ | 53,108,000 |  |  | 52,438,000 |
Unbilled receivables from commercial and international customers |  | 72,540,000 |  |  | 54,469,000 |
Receivables from the U.S. government and its agencies |  | 20,682,000 |  |  | 31,149,000 |
Unbilled receivables from the U.S. government and its agencies |  | 51,197,000 |  |  | 27,192,000 |
Total accounts receivable |  | 197,527,000 |  |  | 165,248,000 |
Less allowance for doubtful accounts |  | 1,932,000 |  |  | 2,089,000 |
Accounts receivable, net |  | $ | 195,595,000 |  |  | 163,159,000 |
Unbilled receivables as of July 31, 2024 relate to contracts-in-progress for which revenue has been recognized, but 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 July 31, 2024 will be billed and collected within one year. Accounts receivable in the table above excludes $824,000 and $2,993,000 of long-term unbilled receivables presented within "Other Assets, Net" in the Consolidated Balance Sheets as of July 31, 2024 and July 31, 2023, respectively. As of July 31, 2024, the U.S. government (and its agencies), one U.K. based international customer of troposcatter related technologies and AT&T represented 36.4%, 11.3% and 10.9% of total accounts receivable, respectively. There were no other customers which accounted for greater than 10.0% of total accounts receivable. As of July 31, 2023, except for the U.S. government (and its agencies) and AT&T, which represented 35.3% and 11.0% of total accounts receivable, respectively, there were no other customers which accounted for greater than 10.0% of total accounts receivable.

X
- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration