Accounts Receivable

6 Months Ended

Jan. 31, 2016

Accounts Receivable Additional Disclosures [Abstract]

Accounts receivable consist of the following at:



	January 31, 2016		July 31, 2015
Billed receivables from commercial customers	$	27,677,000	39,062,000
Billed receivables from the U.S. government and its agencies	15,124,000		8,375,000
Unbilled receivables on contracts-in-progress	12,629,000		23,024,000
Total accounts receivable	55,430,000		70,461,000
Less allowance for doubtful accounts	1,681,000		1,206,000
Accounts receivable, net	$	53,749,000	69,255,000

Of the unbilled receivables at January 31, 2016 and July 31, 2015, $9,396,000 and $20,256,000, respectively, relates to our two large over-the-horizon microwave system contracts with our large U.S. prime contractor customer (all of which related to our North African country end-customer). The remaining unbilled receivables include $1,070,000 and $1,126,000 at January 31, 2016 and July 31, 2015, respectively, due from the U.S. government and its agencies. We had virtually no retainage included in unbilled receivables at both January 31, 2016 and July 31, 2015. In the opinion of management, a majority of the unbilled receivables at January 31, 2016 will be billed and collected within one year.

As of January 31, 2016 and July 31, 2015, 17.2% and 36.3%, respectively of total accounts receivable was due from one large U.S. prime contractor customer (the majority of which related to our North African country end-customer).