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Accounts Receivable, Net
 12 Months Ended
Jul. 31, 2019
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Accounts Receivable, Net
NOTE 2 — Accounts Receivable, Net

Accounts receivable, net consisted of:
 
 
July 31,
(In thousands)
 
2019
 
2018
Advance charges receivable
 
$
280,835

 
$
230,092

Trade accounts receivable
 
89,274

 
125,255

Other receivables
 
2,098

 
1,698

 
 
372,207

 
357,045

Less: Allowance for doubtful accounts
 
(4,942
)
 
(5,444
)
Accounts receivable, net
 
$
367,265

 
$
351,601



Advance charges receivable represents amounts paid to third parties on behalf of insurance companies for which the Company will be reimbursed when the vehicle is sold. As advance charges are recovered within one year, the Company has not adjusted the amount of consideration received from the customer for a significant financing component. Trade accounts receivable includes fees and gross auction proceeds to be collected from insurance companies and buyers.

The movements in the allowance for doubtful accounts were as follows:
 
 
July 31,
(In thousands)
 
2019
 
2018
 
2017
Balance at beginning of year
 
$
5,444

 
$
4,311

 
$
4,120

Charged to costs and expenses
 
2,409

 
4,255

 
2,928

Deductions to bad debt
 
(2,911
)
 
(3,122
)
 
(2,737
)
Balance at end of year
 
$
4,942

 
$
5,444

 
$
4,311