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Accounts Receivable, Contract Assets, and Contract Liabilities | 6 Months Ended
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Jul. 29, 2023
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):
| July 29, 2023 |  | January 28, 2023
Trade accounts receivable | $ | 464,494 |  |  | $ | 367,842 |
Unbilled accounts receivable | 721,046 |  |  | 670,066 |
Retainage | 32,711 |  |  | 32,351 |
Total | 1,218,251 |  |  | 1,070,259 |
Less: allowance for doubtful accounts | (3,801) |  |  | (3,246) |
Accounts receivable, net | $ | 1,214,450 |  |  | $ | 1,067,013 |
We maintain an allowance for doubtful accounts for estimated losses on uncollected balances. The allowance for doubtful accounts changed as follows (dollars in thousands):
| For the Three Months Ended |  | For the Six Months Ended |
| July 29, 2023 |  | July 30, 2022 |  | July 29, 2023 |  | July 30, 2022 |
Allowance for doubtful accounts at beginning of period | $ | 3,682 |  |  | $ | 761 |  |  | $ | 3,246 |  |  | $ | 724 |  |
Provision for bad debt | 796 |  |  | 102 |  |  | 1,232 |  |  | 134 |  |
Amounts charged against the allowance | (677) |  |  | (78) |  |  | (677) |  |  | (73) |  |
Allowance for doubtful accounts at end of period | $ | 3,801 |  |  | $ | 785 |  |  | $ | 3,801 |  |  | $ | 785 |  |
Contract Assets and Contract Liabilities Net contract assets consisted of the following (dollars in thousands):
| July 29, 2023 |  | January 28, 2023
Contract assets | $ | 77,254 |  |  | $ | 43,932 |
Contract liabilities | 20,864 |  |  | 19,512 |
Contract assets, net | $ | 56,390 |  |  | $ | 24,420 |
The increase in net contract assets primarily resulted from increased services performed under contracts consisting of multiple tasks. During the three and six months ended July 29, 2023, we performed services and recognized $3.5 million and $14.2 million, respectively, of contract revenues related to contract liabilities that existed at January 28, 2023. 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 July 29, 2023 or January 28, 2023 were as follows (dollars in millions):
| July 29, 2023 |  | January 28, 2023
| Amount |  | % of Total |  | Amount |  | % of Total
Lumen Technologies | $ | 315.3 |  |  | 24.7% |  | $ | 189.3 |  |  | 17.4%
AT&T Inc. | $ | 132.4 |  |  | 10.4% |  | $ | 136.2 |  |  | 12.5%
Comcast Corporation | $ | 125.9 |  |  | 9.9% |  | $ | 125.2 |  |  | 11.5%
Frontier Communications Corporation | $ | 96.5 |  |  | 7.6% |  | $ | 153.2 |  |  | 14.0%
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 July 29, 2023 or January 28, 2023.

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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 -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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