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Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Jul. 31, 2024
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, 2024, 2023 and 2022
Column A |  | Column B |  | Column C Additions |  |  |  |  |  |  |  | Column D |  |  |  | Column E
Description |  | Balance at beginning of period |  | Charged to cost and expenses |  |  |  |  |  |  |  | Transfers (deductions) - describe |  |  |  | Balance at end of period
Allowance for doubtful accounts receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2024 |  | $ | 2,089,000 |  |  | 1,422,000 |  |  | (A) |  |  |  |  |  | (1,579,000) |  |  | (B) |  | $ | 1,932,000 |
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 |
Inventory reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2024 |  | $ | 24,659,000 |  |  | 2,801,000 |  |  | (C) |  |  |  |  |  | (9,189,000) |  |  | (D) |  | $ | 18,271,000 |
2023 |  | 23,121,000 |  |  | 4,871,000 |  |  | (C) |  |  |  |  |  | (3,333,000) |  |  | (D) |  | 24,659,000 |
2022 |  | 20,229,000 |  |  | 4,447,000 |  |  | (C) |  |  |  |  |  | (1,555,000) |  |  | (D) |  | 23,121,000 |
Valuation allowance for deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended July 31, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2024 |  | $ | 34,478,000 |  |  | 12,343,000 |  |  | (E) |  |  |  |  |  | (1,933,000) |  |  | (E) |  | $ | 44,888,000 |
2023 |  | 31,227,000 |  |  | 4,617,000 |  |  | (E) |  |  |  |  |  | (1,366,000) |  |  | (E) |  | 34,478,000 |
2022 |  | 28,384,000 |  |  | 2,947,000 |  |  | (E) |  |  |  |  |  | (104,000) |  |  | (E) |  | 31,227,000 |
(A)Provision for doubtful accounts. (B)Write-off of uncollectible receivables and allowance for doubtful account receivables relating to the PST Divestiture. (C)Provision for excess and obsolete inventory. (D)Write-off of inventory and PST inventory reserve relating to the PST Divestiture. (E)Change in valuation allowance. See Note (10) - "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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