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Accounts Receivable, net

6 Months Ended

Jan. 31, 2021

Accounts Receivable [Abstract]

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

NOTE 2 — Accounts Receivable, Net

Accounts receivable, net consisted of:

(In thousands)						January 31, 2021						July 31, 2020
Advance charges receivable						$	368,360					$	260,196
Trade accounts receivable						98,412						94,281
Other receivables						2,587						2,120
						469,359						356,597
Less: Allowance for credit loss						(6,954)						(6,390)
Accounts receivable, net						$	462,405					$	350,207

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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