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INCOME TAX (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) | Jul. 31, 2021 | Jul. 31, 2020
--- | --- | ---
Deferred Tax Assets |  |
Rental income received in advance | $ 148,033 | $ 175,145
Anticipated PPP loan expenses to be forgiven |  | 199,390
Operating lease liabilities | 7,680,923 | 8,013,099
Federal net operating loss carryforward | 2,171,510 | 1,764,769
State net operating loss carryforward | 809,951 | 693,541
Other | 106,583 | 33,056
Total | 10,917,000 | 10,879,000
Deferred Tax Liabilities |  |
Unbilled receivables | 569,029 | 412,343
Property and equipment | 4,963,194 | 4,671,246
Unrealized gain on marketable securities | 430,455 | 307,375
Operating lease right-of-use assets | 9,536,322 | 10,229,036
Total | 15,499,000 | 15,620,000
Net deferred tax liability | $ 4,582,000 | $ 4,741,000

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