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Accounts Receivable, Contract Assets, and Contract Liabilities | 9 Months Ended
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Oct. 24, 2020
Receivables [Abstract] |
Accounts Receivable, Contract Assets, and Contract Liabilities | 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. Accounts Receivable Accounts receivable, net, classified as current, consisted of the following (dollars in thousands):
| October 24, 2020 |  | January 25, 2020
Trade accounts receivable | $ | 367,980 |  |  | $ | 355,805 |
Unbilled accounts receivable | 559,067 |  |  | 453,353 |
Retainage | 13,645 |  |  | 12,669 |
Total | 940,692 |  |  | 821,827 |
Less: allowance for doubtful accounts | (1,751) |  |  | (4,582) |
Accounts receivable, net | $ | 938,941 |  |  | $ | 817,245 |
We maintain an allowance for doubtful accounts for estimated losses on uncollected balances. Approximately $16.8 million of the allowance for doubtful accounts as of January 26, 2019 was classified as non-current. The allowance for doubtful accounts changed as follows (dollars in thousands):
| For the Three Months Ended |  | For the Nine Months Ended
| October 24, 2020 |  | October 26, 2019 |  | October 24, 2020 |  | October 26, 2019
Allowance for doubtful accounts at beginning of period | $ | 1,605 |  |  | $ | 924 |  |  | $ | 4,582 |  |  | $ | 17,702 |
Cumulative effect from implementation of ASU 2016-13 | — |  |  | — |  |  | 471 |  |  | — |
Provision for bad debt (recovery) | 117 |  |  | 3,498 |  |  | 353 |  |  | (7,015) |
Amounts recovered (charged) against the allowance | 29 |  |  | 135 |  |  | (3,655) |  |  | (6,130) |
Allowance for doubtful accounts at end of period | $ | 1,751 |  |  | $ | 4,557 |  |  | $ | 1,751 |  |  | $ | 4,557 |
Contract Assets and Contract Liabilities Net contract assets consisted of the following (dollars in thousands):
| October 24, 2020 |  | January 25, 2020
Contract assets | $ | 204,516 |  |  | $ | 253,005 |
Contract liabilities | 16,412 |  |  | 16,332 |
Contract assets, net | $ | 188,104 |  |  | $ | 236,673 |
Net contract assets were $188.1 million and $236.7 million as of October 24, 2020 and January 25, 2020, respectively. The decrease primarily resulted from reduced services performed and increased billings under contracts consisting of multiple tasks. During the three and nine months ended October 24, 2020, we performed services and recognized $1.4 million and $13.1 million, respectively, of contract revenues related to its contract liabilities that existed at January 25, 2020. See Note 6, Other Current Assets and Other Assets, for information on our long-term contract assets. Customer Credit Concentration Customers whose combined amounts of accounts receivable and contract assets, net, exceeded 10% of total combined accounts receivable and contract assets, net, as of October 24, 2020 or January 25, 2020 were as follows (dollars in millions):
| October 24, 2020 |  | January 25, 2020
| Amount |  | % of Total |  | Amount |  | % of Total
Verizon Communications Inc. | $ | 415.6 |  |  | 36.9% |  | $ | 440.2 |  |  | 41.8%
Lumen Technologies(1) | $ | 198.9 |  |  | 17.6% |  | $ | 175.8 |  |  | 16.7%
Comcast Corporation | $ | 156.2 |  |  | 13.9% |  | $ | 114.0 |  |  | 10.8%
(1) Formerly known as CenturyLink, Inc. We believe 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 October 24, 2020 or January 25, 2020. On April 14, 2020, Frontier Communications filed a voluntary petition under Chapter 11 of the United States Bankruptcy Code in the U.S. Bankruptcy Court for the Southern District of New York, to implement a prearranged debt restructuring plan. As of October 24, 2020, the Company had outstanding receivables and contract assets in aggregate of approximately $22.9 million with Frontier Communications. The Company has been identified as a critical vendor and expects to continue to provide service to Frontier Communications pursuant to existing contractual obligations and be paid in full for pre-petition and post-petition receivables and contract assets.

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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 + Details
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