Accounts Receivable

3 Months Ended

Oct. 31, 2019

Accounts Receivable Additional Disclosures [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable consist of the following at:

	October 31, 2019		July 31, 2019
Receivables from commercial and international customers	$	82,140,000	85,556,000
Unbilled receivables from commercial and international customers	22,824,000		20,469,000
Receivables from the U.S. government and its agencies	55,590,000		38,856,000
Unbilled receivables from the U.S. government and its agencies	1,955,000		2,018,000
Total accounts receivable	162,509,000		146,899,000
Less allowance for doubtful accounts	1,465,000		1,867,000
Accounts receivable, net	$	161,044,000	145,032,000

Unbilled receivables as of October 31, 2019 relate to contracts-in-progress for which revenue has been recognized, but for which we have not yet earned the right to bill the customer for work performed to date. Under ASC 606, unbilled receivables constitute contract assets. Management estimates that substantially all amounts not yet billed at October 31, 2019 will be billed and collected within one year.

As of October 31, 2019 and July 31, 2019, except for the U.S. government (and its agencies), which represented 35.4% and 27.8%, respectively, of total accounts receivable, there were no other customers which accounted for greater than 10.0% of total accounts receivable.