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Fair Value Measurements (Tables)

9 Months Ended

Apr. 30, 2019

Fair Value Measurements [Abstract]

Summary of balance of assets measured at fair value on a recurring basis

		Level 1 (1)				Level 2 (2)				Level 3 (3)				Total
		(in thousands)
April 30, 2019
Debt securities		$	—			$	301			$	—			$	301
Equity securities included in other current assets			523				—				—				523
Equity securities included in equity investments			—				—				3,344				3,344
Total		$	523			$	301			$	3,344			$	4,168
July 31, 2018
Debt securities		$	1,692			$	3,920			$	—			$	5,612
Equity securities included in other current assets			360				—				—				360
Total		$	2,052			$	3,920			$	—			$	5,972

(1) – quoted prices in active markets for identical assets or liabilities

(2) – observable inputs other than quoted prices in active markets for identical assets and liabilities

(3) – no observable pricing inputs in the market

Summary of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3)

		Three Months Ended April 30,								Nine Months Ended April 30,
		2019				2018				2019				2018
		(in thousands)
Balance, beginning of period		$	2,745			$	6,300			$	—			$	6,300
Transfer into Level 3 from adoption of change in accounting for equity investments			—				—				2,794				—
Rafael Spin-Off			—				(6,300	)			—				(6,300	)
Total gains recognized in “Other income (expense), net”			599				—				550				—
Balance, end of period		$	3,344			$	—			$	3,344			$	—
Change in unrealized gains or losses for the period included in earnings for assets held at the end of the period		$	599			$	—			$	550			$	—

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

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- References

No definition available.

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X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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