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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:
 20242023
Receivables from commercial and international customers$53,108,000 52,438,000 
Unbilled receivables from commercial and international customers72,540,000 54,469,000 
Receivables from the U.S. government and its agencies20,682,000 31,149,000 
Unbilled receivables from the U.S. government and its agencies51,197,000 27,192,000 
Total accounts receivable197,527,000 165,248,000 
Less allowance for doubtful accounts1,932,000 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.