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Income Taxes	9 Months Ended
Apr. 30, 2015
Income Taxes [Abstract]
Income Taxes	Note 7—Income Taxes Because of the way it is structured, Straight Path and its subsidiaries file the following income tax returns. Straight Path Spectrum files its own tax returns. There is no provision for Straight Path Spectrum for the nine months ended April 30, 2015 and 2014 as it incurred a taxable loss in both periods. In addition, there is a 100% valuation allowance against the net operating losses generated by Straight Path Spectrum at both April 30, 2015 and 2014. The operations of Straight Path IP Group are included in the consolidated tax return of Straight Path. There is no provision for Straight Path for the nine months ended April 30, 2015. In February 2015, capital contributions were made to a wholly-owned limited liability company which allowed Straight Path to utilize certain suspended losses. The Company estimates that such suspended losses made available by the capital contributions will fully offset taxable income generated by Straight Path IP Group for the fiscal year. The remaining suspended losses can only be utilized by Straight Path if additional capital contributions are made. The provision for income taxes for the nine months ended April 30, 2015 consists solely of certain state income taxes. The provision for income tax benefits for the three months ended April 30, 2015 consists primarily of the reversal of income taxes previously accrued during the first and second quarters for the year ended April 30, 2015 as a result of the use of the suspended losses discussed above. The provision for income taxes for the nine and three months ended April 30, 2014 represents the estimated accrual for Straight Path.

Income Taxes

9 Months Ended

Apr. 30, 2015

Note 7—Income Taxes

Because of the way it is structured, Straight Path and its subsidiaries file the following income tax returns.

Straight Path Spectrum files its own tax returns. There is no provision for Straight Path Spectrum for the nine months ended April 30, 2015 and 2014 as it incurred a taxable loss in both periods. In addition, there is a 100% valuation allowance against the net operating losses generated by Straight Path Spectrum at both April 30, 2015 and 2014.

The operations of Straight Path IP Group are included in the consolidated tax return of Straight Path. There is no provision for Straight Path for the nine months ended April 30, 2015. In February 2015, capital contributions were made to a wholly-owned limited liability company which allowed Straight Path to utilize certain suspended losses. The Company estimates that such suspended losses made available by the capital contributions will fully offset taxable income generated by Straight Path IP Group for the fiscal year. The remaining suspended losses can only be utilized by Straight Path if additional capital contributions are made.

The provision for income taxes for the nine months ended April 30, 2015 consists solely of certain state income taxes. The provision for income tax benefits for the three months ended April 30, 2015 consists primarily of the reversal of income taxes previously accrued during the first and second quarters for the year ended April 30, 2015 as a result of the use of the suspended losses discussed above.

The provision for income taxes for the nine and three months ended April 30, 2014 represents the estimated accrual for Straight Path.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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