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Account Receivable, Contract Assets, and Contract Liabilities (Tables)
9 Months Ended
Jan. 31, 2021
Account Receivable Contract Assets And Contract Liabilities  
Schedule of Accounts Receivable, Contract Assets and Contract Liabilities

The following provides further details on the balance sheet accounts of accounts receivable, contract assets, and contract liabilities from contracts with customers:

 

    January 31, 2021     April 30, 2020  
    (in thousands)  
             
Accounts receivable   $ -     $ 105  
Contract assets     63       251  
Contract liabilities     75       165  

Schedule of Significant Changes in Contract assets and Contract Liabilities

Significant changes in the contract assets balances during the period are as follows:

 

    Nine months ended  
    January 31, 2021  
    (in thousands)  
       
Transferred to receivables from contract assets recognized at the beginning of the period   $ (251 )
Revenue recognized and not billed as of the end of the period     63  
Net change in contract assets   $ (188 )

 

Significant changes in the contract liabilities balances during the period are as follows:

 

    Nine months ended  
    January 31, 2021  
    (in thousands)  
       
Revenue recognized that was included in the contract liabilities balance as of the beginning of the period   $ (84 )
Transferred to contract assets from contract liabilities recognized at the beginning of the period     (6 )
Net change in contract liabilities   $ (90 )