Accounts Receivable

3 Months Ended

Oct. 31, 2016

Accounts Receivable Additional Disclosures [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable consist of the following at:

	October 31, 2016		July 31, 2016
Billed receivables from commercial and international customers	$	73,217,000	90,185,000
Unbilled receivables from commercial and international customers	22,259,000		19,333,000
Billed receivables from the U.S. government and its agencies	21,441,000		21,465,000
Unbilled receivables from the U.S. government and its agencies	21,399,000		21,013,000
Total accounts receivable	138,316,000		151,996,000
Less allowance for doubtful accounts	1,368,000		1,029,000
Accounts receivable, net	$	136,948,000	150,967,000

Unbilled receivables relate to contracts-in-progress for which revenue has been recognized but we have not yet billed the customer for work performed. We had $118,000 of retainage included in unbilled receivables at both October 31, 2016 and July 31, 2016 and management estimates that substantially all of the total unbilled receivables at October 31, 2016 will be billed and collected within one year. Of the unbilled receivables from commercial and international customers at October 31, 2016 and July 31, 2016, approximately $6,080,000 and $6,070,000, 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).

As of October 31, 2016, the U.S. government (and its agencies), AT&T Inc. and Verizon Communications Inc. (through various divisions) represented 31.0%, 11.4% and 10.9%, respectively, of total accounts receivable. As of July 31, 2016, except for the U.S. government (and its agencies), which represented 27.9% of total accounts receivable, there were no other customers which accounted for greater than 10% of total accounts receivable.

As of October 31, 2016 and July 31, 2016, 13.1% and 10.5%, respectively, of our total accounts receivable related to our North African country end customers.