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Accounts Receivable, net

9 Months Ended

Apr. 30, 2020

Accounts Receivable [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE 2 — Accounts Receivable, Net

Accounts receivable, net consisted of:

(In thousands)						April 30, 2020						July 31, 2019
Advance charges receivable						$	270,289					$	280,835
Trade accounts receivable						79,078						89,274
Other receivables						2,898						2,098
						352,265						372,207
Less: Allowance for doubtful accounts						(6,021)						(4,942)
Accounts receivable, net						$	346,244					$	367,265

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.

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- Definition

Accounts Receivable [Abstract]

+ References

No definition available.

+ Details

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- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196772

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