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Factored Accounts Receivable

9 Months Ended

Apr. 30, 2019

Factoring Accounts Receivable [Abstract]

Factoring Accounts Receivable

7. Factored Accounts Receivable

Factored accounts receivable are accounts that have been sold to certain third-party finance companies providing financing to independent dealer customers of EHG. These receivables, which are subject to recourse and in which the Company retains an interest as a secured obligation, do not meet the definition of a true sale, and are therefore recorded as an asset with an offsetting balance recorded as a secured obligation in Liabilities related to factored receivables on the Condensed Consolidated Balance Sheets.

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disclosure of accounting policy for factoring accounts receivable.

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