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Accounts Receivable, Net
 12 Months Ended
Jul. 31, 2018
Accounts Receivable, Net [Abstract]  
Accounts Receivable, Net
3 — Accounts Receivable, Net

Accounts receivable, net consisted of:
 
 
July 31,
(In thousands)
 
2018
 
2017
Advance charges receivable
 
$
230,092

 
$
204,097

Trade accounts receivable
 
125,255

 
110,189

Other receivables
 
1,698

 
1,871

 
 
357,045

 
316,157

Less: Allowance for doubtful accounts
 
(5,444
)
 
(4,311
)
Accounts receivable, net
 
$
351,601

 
$
311,846



Advance charges receivable represents unbilled amounts paid to third parties on behalf of insurance companies for which the Company will be reimbursed when the vehicle is sold. Trade accounts receivable includes fees and gross auction proceeds to be collected from insurance companies and members.

The movements in the allowance for doubtful accounts were as follows:
 
 
July 31,
(In thousands)
 
2018
 
2017
 
2016
Balance at beginning of year
 
$
4,311

 
$
4,120

 
$
2,988

Charged to costs and expenses
 
4,255

 
2,928

 
3,646

Deductions to bad debt
 
(3,122
)
 
(2,737
)
 
(2,514
)
Balance at end of year
 
$
5,444

 
$
4,311

 
$
4,120