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Valuation and Qualifying Accounts and Reserves
 12 Months Ended
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 AColumn BColumn C AdditionsColumn D Column E
DescriptionBalance 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 
20232,337,000 261,000 (A)(509,000)(B)2,089,000 
20221,648,000 838,000 (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 
202323,121,000 4,871,000 (C)(3,333,000)(D)24,659,000 
202220,229,000 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 
202331,227,000 4,617,000 (E)(1,366,000)(E)34,478,000 
202228,384,000 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.