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Fair Value Measurements (Tables)

6 Months Ended

Jan. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of fair value on a recurring basis and where they are classified within the fair value hierarchy

		January 31, 2022
		Level 1				Level 2				Level 3				Total
Assets:		(unaudited, in thousands)
Hedge funds		$	—			$	—			$	5,025			$	5,025
Total		$	—			$	—			$	5,025			$	5,025

		July 31, 2021
		Level 1				Level 2				Level 3				Total
Assets:		(in thousands)
Hedge funds		$	—			$	—			$	5,268			$	5,268
Total		$	—			$	—			$	5,268			$	5,268

Schedule of changes in fair value of the assets measured at fair value on a recurring basis using significant unobservable inputs

		Three Months Ended January 31,								Six Months Ended January 31,
		2022				2021				2022				2021
		(unaudited, in thousands)								(unaudited, in thousands)
Balance, beginning of period		$	5,479			$	6,454			$	5,268			$	7,510
Liquidation of Hedge Fund Investments			—				—				—				(2,000	)
Total gain included in earnings			(454	)			2,489				(243	)			3,433
Balance, end of period		$	5,025			$	8,943			$	5,025			$	8,943

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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- References

No definition available.

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- Definition

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=123874694&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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