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Accounts Receivable | 12 Months Ended
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Jan. 26, 2019
Receivables [Abstract] |
Accounts Receivable | Accounts Receivable, Contract Assets, and Contract Liabilities The following provides further details on the balance sheet accounts of accounts receivable, net, contract assets, and contract liabilities. See Note 2, Significant Accounting Policies and Estimates, for further information on the Company’s policies related to these balance sheet accounts, as well as its revenue recognition policies. Accounts Receivable Accounts receivable, net classified as current consisted of the following (dollars in thousands):
| January 26, 2019 |  | January 27, 2018
Trade accounts receivable | $ | 331,903 |  |  | $ | 300,271 |
Unbilled accounts receivable | 283,463 |  |  | — |
Retainage | 10,831 |  |  | 19,411 |
Total | 626,197 |  |  | 319,682 |
Less: allowance for doubtful accounts | (939 | ) |  | (998 | )
Accounts receivable, net | $ | 625,258 |  |  | $ | 318,684 |
Accounts receivable of $24.8 million from Windstream are classified as non-current in other assets and are net of the related allowance for doubtful accounts. See Note 7, Other Assets, for further information on the Company’s non-current accounts receivable, net. As of January 27, 2018, the Company’s accounts receivable, net were $318.7 million. Subsequently, on January 28, 2018 (the Company’s first day of adoption of ASU 2014-09) the Company reclassified $311.7 million of unbilled receivables from contract assets (historically referred to as Costs and Estimated Earnings in Excess of Billings) to accounts receivable, net in accordance with the guidance under ASU 2014-09. As a result of the reclassification, accounts receivable, net were $630.4 million as of January 28, 2018. As of January 26, 2019, the corresponding balance was $625.3 million, including current and non-current receivables. See Note 3, Accounting Standards, for further information on the adoption of ASU 2014-09. The Company maintains an allowance for doubtful accounts for estimated losses on uncollected balances. The allowance for doubtful accounts changed as follows (dollars in thousands):
| Fiscal Year Ended |  | Six Months Ended
| January 26, 2019 |  | January 27, 2018
Allowance for doubtful accounts at beginning of period | $ | 998 |  |  | $ | 835 |
Bad debt expense | 16,677 |  |  | 201 |
Amounts recovered (charged) against the allowance | 27 |  |  | (38 | )
Allowance for doubtful accounts at end of period | $ | 17,702 |  |  | $ | 998 |
Approximately $16.8 million of the allowance for doubtful accounts as of January 26, 2019 is classified as non-current. Contract Assets and Contract Liabilities Net contract assets consisted of the following (dollars in thousands):
| January 26, 2019 |  | January 27, 2018
Contract assets | $ | 215,849 |  |  | $ | 369,472 |
Contract liabilities | 15,125 |  |  | 6,480 |
Contract assets, net | $ | 200,724 |  |  | $ | 362,992 |
As of January 27, 2018, the Company’s contract assets (historically referred to as Costs and Estimated Earnings in Excess of Billings) were $369.5 million. Subsequently, on January 28, 2018 (the Company’s first day of adoption of ASU 2014-09) the Company reclassified $311.7 million of unbilled receivables from contract assets to accounts receivable, net in accordance with the guidance under ASU 2014-09. As a result of the reclassification, contract assets were $57.8 million as of January 28, 2018. As of January 26, 2019, the corresponding balance was $215.8 million. The increase primarily resulted from services performed under contracts consisting of multiple tasks, for which billings will be submitted upon completion of the remaining tasks not yet completed. There were no other significant changes in contract assets during the period. During fiscal 2019, the Company performed services and recognized revenue related to all but an immaterial amount of its contract liabilities that existed at January 27, 2018. See Note 3, Accounting Standards, for further information on the adoption of ASU 2014-09 and Note 7, Other Current Assets and Other Assets, for information on the Company’s long-term contract assets. Customer Credit Concentration Customers whose combined amounts of trade accounts receivable and contract assets, net exceeded 10% of total combined accounts receivable and contract assets, net as of January 26, 2019 or January 27, 2018 were as follows (dollars in millions):
| January 26, 2019 |  | January 27, 2018
| Amount |  | % of Total |  | Amount |  | % of Total
Verizon Communications Inc. | $ | 298.4 |  |  | 36.2% |  | $ | 98.2 |  |  | 14.4%
CenturyLink, Inc. | $ | 147.2 |  |  | 17.9% |  | $ | 126.0 |  |  | 18.5%
Comcast Corporation | $ | 127.2 |  |  | 15.4% |  | $ | 166.5 |  |  | 24.5%
AT&T Inc. | $ | 90.6 |  |  | 11.0% |  | $ | 79.2 |  |  | 11.6%
The Company believes that none of the customers above were experiencing financial difficulties that would materially impact the collectability of the Company’s total accounts receivable and contract assets, net as of January 26, 2019 or January 27, 2018.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5162-111524 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5066-111524 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 + Details
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