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The Impact of COVID-19 on our Results and Operations (Tables)

6 Months Ended

Jan. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Allowance for Uncollectible Receivables

Activity in the allowance for uncollectible receivables and bad debt expense for each period follows:

		Allowance for
		Uncollectible
		Accounts Receivable								Bad Debt Expense
		Period Ended								Three Months Ended								Six Months Ended
		January 31				July 31				January 31								January 31
		2022				2021				2022				2021				2022				2021
Beginning balance		$	318,000			$	82,000			$	–			$	–			$	–			$	–
Charge-offs			86,000				254,000				11,746				92,000				219,350				92,000
Recoveries			–				(18,000	)			–				–				–				(18,000	)
Ending balance		$	404,000			$	318,000			$	11,746			$	92,000			$	219,350			$	74,000

Schedule of property and equipment depreciation and amortization period

Property and equipment are stated at cost. Depreciation is calculated using the straight-line method and the declining-balance method. Amortization of improvements to leased property is calculated over the life of the lease. Lives used to determine depreciation and amortization are generally as follows:

Buildings and improvements		18-40 years
Improvements to leased property		3-10 years
Fixtures and equipment		7-12 years
Other		3-5 years

X

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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Tabular disclosure of allowance for credit loss of financing receivable, classified as current.

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