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Account Receivable, Contract Assets, and Contract Liabilities (Tables) | 12 Months Ended
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Apr. 30, 2022
Account Receivable Contract Assets And Contract Liabilities |
Schedule of Significant Changes in Contract assets and Contract Liabilities | Significant changes in the contract assets balances during the period are as follows: Schedule of Significant Changes in Contract assets and Contract Liabilities
|  | 2022 |  |  | 2021 |
|  | Twelve months ended April 30, |
|  | 2022 |  |  | 2021 |
|  | (in thousands) |
Transferred to receivables from contract assets recognized at the beginning of the period |  | $ | (190 | ) |  | $ | (251 | )
Revenue recognized and not billed as of the end of the period |  |  | 386 |  |  |  | 190 |
Net change in contract assets |  | $ | 196 |  |  | $ | (61 | )
Contract assets include unbilled amounts typically resulting from arrangements whereby the right to payment is conditioned on completing additional tasks or services for a performance obligation. The increase in contract assets is primarily a result of services performed relating to our project with MAR that was billed during the twelve months ended April 30, 2022. Contract Liabilities Significant changes in the contract liabilities balances during the period are as follows:
|  | 2022 |  |  | 2021 |
|  | Twelve months ended April 30, |
|  | 2022 |  |  | 2021 |
|  | (in thousands) |
Revenue recognized that was included in the contract liabilities balance as of the beginning of the period |  | $ | — |  |  | $ | (159 | )
Transferred to contract assets from contract liabilities recognized at the beginning of the period |  |  | — |  |  |  | (6 | )
Contract liabilities obtained in acquisition on MAR |  |  | (203 | ) |  |  | — |
Payments collected for which revenue has not been recognized |  |  | 129 |  |  |  | — |
Net change in contract liabilities |  | $ | (74 | ) |  | $ | (165 | )

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- References No definition available. + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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