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Fair Value Measurements (Tables)

9 Months Ended

Apr. 30, 2020

Fair Value Disclosures [Abstract]

Schedule 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, 2020
Debt securities		$	—			$	12,948			$	—			$	12,948
Equity investments included in current assets			5,716				—				—				5,716
Equity investments included in noncurrent assets			—				—				3,633				3,633
Total		$	5,716			$	12,948			$	3,633			$	22,297
Contingent consideration included in other noncurrent liabilities (see Note 8)		$	—			$	—			$	365			$	365
July 31, 2019
Debt securities		$	—			$	2,534			$	—			$	2,534
Equity investments included in current assets			5,688				—				—				5,688
Equity investments included in noncurrent assets			—				—				3,619				3,619
Total		$	5,688			$	2,534			$	3,619			$	11,841

(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

Schedule 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,
		2020				2019				2020				2019
		(in thousands)
Balance, beginning of period		$	4,045			$	2,745			$	3,619			$	—
Transfer into Level 3 from adoption of change in accounting for equity investments			—				—				—				2,794
Total (losses) gains recognized in "Other (expense) income, net"			(412	)			599				14				550
Balance, end of period		$	3,633			$	3,344			$	3,633			$	3,344
Change in unrealized gains or losses for the period included in earnings for assets held at the end of the period		$	(412	)		$	599			$	14			$	550

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

		Three Months Ended April 30,								Nine Months Ended April 30,
		2020				2019				2020				2019
		(in thousands)
Balance, beginning of period		$	370			$	—			$	—			$	—
Transfer into Level 3 from acquisition (see Note 8)			—				—				375				—
Total losses recognized in "Foreign currency translation adjustments"			(5	)			—				(10	)			—
Balance, end of period		$	365			$	—			$	365			$	—
Change in unrealized gains or losses for the period included in earnings for liabilities held at the end of the period		$	—			$	—			$	—			$	—

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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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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://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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-Publisher FASB
-Name Accounting Standards Codification
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